AZ SB1284

Allows counties with populations under 1.5 million to levy a county general excise tax on businesses with approval by unanimous board vote or majority voter approval at a countywide election.

Sets the standard excise tax rate at no more than 10 percent of state-prescribed rates for taxable businesses under chapter 5, article 1 and section 42-5352, subsection A.

Permits counties with populations of 150,000 or fewer and primary property tax rates below 85 cents per $100 of assessed value to levy a higher rate of 10-20 percent for an initial 5-year period plus one 5-year renewal period, both requiring majority voter approval at countywide elections.

Requires the state treasurer to transmit net revenues collected from the county excise tax monthly to the county treasurer for use in supporting and enhancing countywide services.