AZ HB2165

Allows county boards of supervisors to submit a supplemental excise tax for transportation to voters, requiring majority approval of both the transportation plan and tax in a countywide election.

Tax is levied on the same tax base as existing county excise taxes under sections 42-6105, 42-6106, or 42-6107, with a combined rate not exceeding one percent of gross proceeds of sales or business income.

Tax collection begins January 1 or July 1, whichever occurs first after voter approval, and revenues are deposited into a special county transportation fund dedicated to the approved transportation plan.

Transportation plan must be developed in collaboration with state, regional, and local transportation authorities, specify revenue allocation, and may include multimodal systems and coordination with neighboring counties.

Revenues spent on purposes specified in Arizona Constitution Article IX, Section 20(3)(d)(i) and (viii) are exempt from the county's expenditure limitation; the tax may be set with a termination date or as perpetual, subject only to voter termination.