AZ HB2681

Allows county boards of supervisors to levy a tax of up to 1% on gross proceeds from retail sales of bottled liquors subject to state luxury privilege tax.

Tax collection is administered by the Arizona Department of Revenue, with monthly transmissions of net revenues to the levying county's treasurer.

Counties must use collected revenues to support and enhance countywide services.

Tax can begin on January 1 or July 1, whichever date occurs at least three months after county resolution approving the levy.

Tax exemption applies to liquor sales for consumption on the seller's premises.