AZ SB1446

Authorizes counties and regional transportation authorities to levy a county motor fuel tax (rate to be determined) with voter approval at a countywide election.

Net revenues from the county motor fuel tax must be deposited in the regional transportation fund and used exclusively for purposes prescribed by Article IX, Section 14 of the Arizona Constitution.

County motor fuel tax may begin January 1 or July 1, whichever occurs first after voter approval, and may remain in effect for a period not exceeding twenty years.

Excludes county motor fuel tax revenues from the definition of "highway user revenues" under state law, preventing them from being subject to state highway fund distribution requirements.

Amends municipal tax exemption statute to clarify that cities and towns cannot tax motor fuel used to propel motor vehicles, except as provided under the new county motor fuel tax authority.