This bill proposes amendments to section 42-6106 of the Arizona Revised Statutes regarding county excise taxes. It modifies the existing language by changing the phrasing from "counties with a population exceeding four hundred thousand persons" to "counties with a population of more than four hundred thousand persons." Additionally, it introduces new provisions that specify how net revenues collected under this section, which are not distributed or refunded by April 10, 2026, should be allocated. Specifically, it mandates that these revenues be directed to the Arizona Department of Transportation (ADOT) for transportation projects in the respective counties, regardless of whether the county has a population above or below 400,000.

Furthermore, the bill includes an emergency clause, indicating that it is necessary to preserve public peace, health, or safety, and will take effect immediately upon enactment. This change aims to ensure that any undistributed or nonrefunded revenues from the county transportation excise tax are utilized effectively for local transportation projects, thereby enhancing infrastructure and public services in the counties that have levied the tax.

Statutes affected:
Introduced Version: 42-6106