AZ HB2156

Allows regional transportation authorities in counties to levy a transportation excise tax if approved by county voters, in addition to all other taxes.

Tax rates are capped at 10 percent of the transaction privilege tax rate for most business categories, and applies to utilities consumption at equivalent rates.

Allows counties to collect taxes at variable rates, modified rates, or different rates among tax classifications (including zero rates for transactions above stated dollar values) if approved by voter ballot proposition.

Tax revenues in counties with over 400,000 people go to the regional transportation fund; counties with 400,000 or fewer people may direct revenues to either the public transportation authority fund or regional transportation fund, or split between both.

Tax takes effect January 1 or July 1 (whichever comes first after voter approval) and may remain in effect for a maximum of 20 years.