AZ SB1012

Allows counties to levy an optional tax on wholesale motor vehicle fuel sold in the county not to exceed 3 percent of total sales, applicable only to fuel intended for retail resale.

Allows counties to levy an optional tax on wholesale use fuel sold in the county not to exceed 3 percent of total sales, applicable only to use fuel intended for retail resale.

Requires the Department of Transportation to allocate and transfer revenues from county-imposed fuel taxes to the respective county by June 15 of each fiscal year, with counties transferring funds to their council of governments for distribution.

Clarifies that cities and towns cannot levy transaction privilege, sales, use, or similar taxes on natural gas or liquefied petroleum gas used to propel motor vehicles, except as provided in the motor fuel tax statute.