2013 Arizona Revised Statutes
Title 23 - Labor
§ 23-769 Job training employer tax

23-769. Job training employer tax

(Rpld 1/1/17)

A. Beginning on January 1, 2001, a tax equal to one-tenth of one per cent of taxable wages as provided and defined in section 23-622 and that are paid to an employee each year is imposed on each employer in this state except employers described in subsection B or C of this section.

B. Subsection A of this section does not apply to employers who have elected to become liable for payment in lieu of contributions pursuant to section 23-750.

C. Until the amount of the excise tax imposed pursuant to 26 United States Code section 3301 is reduced to a percentage that is less than six per cent, subsection A of this section does not apply to employers:

1. With a positive reserve ratio of at least thirteen per cent pursuant to section 23-730.

2. With a positive reserve ratio of at least twelve per cent but less than thirteen per cent.

3. That are assigned the contribution rate of two per cent pursuant to section 23-729 or two and seven-tenths per cent pursuant to section 23-730.

4. With a negative reserve ratio pursuant to section 23-730.

D. The department of economic security shall collect this tax on a quarterly basis and shall deposit, pursuant to sections 35-146 and 35-147, the monies collected pursuant to this section in the Arizona job training fund established by section 41-1544. Monies collected pursuant to this section shall not be commingled in any manner with monies collected pursuant to articles 4, 5 and 5.1 of this chapter.

E. From and after December 31, 2004, the payment of contributions or job training employer taxes is not required if the quarterly amount of the contributions and taxes is less than ten dollars.