2015 Arizona Revised Statutes
Title 5 - Amusements and Sports
§ 5-1136 Tax on amusements and sporting events
5-1136. Tax on amusements and sporting events
(Conditionally Rpld.)
A. The qualified electors, by majority vote at an election held pursuant to section 5-1103, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from persons taxed under title 42, chapter 5 and classified under section 42-5073 in the authority.
B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election, and shall continue in this manner for three hundred sixty months except as provided by section 5-1139.
C. Except as provided by section 5-1139, the rate of the tax is .35 per cent of the tax base prescribed by section 42-5073.
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