§ 42-6110 County use tax on electricity

AZ Rev Stat § 42-6110 (2019) (N/A)
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42-6110. County use tax on electricity

A. A county with a population of less than one million five hundred thousand persons according to the most recent United States decennial census, on a unanimous vote of the board of supervisors, may levy, and if levied, the department shall collect, a county use tax on electricity purchased by an electricity customer from an electricity supplier, as defined in section 42-5151, and used or consumed in the county.

B. The use tax levied pursuant to this section shall be at a rate applied as a percentage of the use tax rate imposed by chapter 5, article 4 of this title, not to exceed ten per cent.

C. Notwithstanding section 42-6102, the use tax levied pursuant to this section shall be administered subject to chapter 5, article 4 of this title.

D. At the end of each month the state treasurer shall transmit the net revenues collected pursuant to this section to the treasurer of the county levying the tax. The county shall use these revenues to support and enhance countywide services.