This bill proposes updates to current statutes regarding the jail facilities excise tax in Maricopa County. Under section 42-6109.01, the county is authorized to levy a jail facilities excise tax, which is set to expire in 2027. The bill introduces section 42-6109.02, allowing the Maricopa County Board of Supervisors to call for a countywide election to extend this tax for up to 20 years, contingent upon voter approval before January 1, 2028. The new provisions also stipulate that the tax can be levied at a rate of up to 4% of the state transaction privilege tax and include requirements for transparency in the resolution process, such as detailing projected revenues and intended expenditures. Additionally, the bill mandates that the county maintain its financial support for jail facilities and outlines specific uses for the tax revenues, including construction, renovation, and operational costs of adult and juvenile facilities. The authority for the jail tax extension will be repealed if the tax is not approved by voters by December 31, 2027. Overall, the bill aims to ensure continued funding for jail facilities while enhancing accountability and transparency in the management of tax revenues.

Statutes affected:
Introduced Version: 16-193, 42-6109.02, 11-133, 16-322, 16-341, 45-415, 45-433, 48-4433, 48-4832, 11-137, 15-905.01, 16-245, 16-412, 16-461, 16-510, 19-123, 19-141, 35-454, 41-563.02, 42-6109.01, 42-17057, 42-17107, 48-620, 48-4021, 48-4236, 48-5314, 48-6432, 48-6433, 16-508, 48-685, 16-244, 16-804, 16-821, 16-823
Senate Engrossed Version: 16-193, 42-6109.02, 11-133, 16-322, 16-341, 45-415, 45-433, 48-4433, 48-4832, 11-137, 15-905.01, 16-245, 16-412, 16-461, 16-510, 19-123, 19-141, 35-454, 41-563.02, 42-6109.01, 42-17057, 42-17107, 48-620, 48-4021, 48-4236, 48-5314, 48-6432, 48-6433, 16-508, 48-685, 16-244, 16-804, 16-821, 16-823
Chaptered Version: 16-193, 42-6109.02, 11-133, 16-322, 16-341, 45-415, 45-433, 48-4433, 48-4832, 11-137, 15-905.01, 16-245, 16-412, 16-461, 16-510, 19-123, 19-141, 35-454, 41-563.02, 42-6109.01, 42-17057, 42-17107, 48-620, 48-4021, 48-4236, 48-5314, 48-6432, 48-6433, 16-508, 48-685, 16-244, 16-804, 16-821, 16-823