AZ SB1410

Allows county boards of supervisors in counties with populations under 500,000 to levy a tax on hotel gross proceeds and income, with a maximum rate of 6 percent.

Tax applies in both incorporated and unincorporated areas of the county and becomes effective January 1 or July 1, whichever date occurs at least three months after county resolution approval.

At least 20-40 percent of collected revenues must be used for economic development purposes under section 11-254.04.

At least 20-40 percent of collected revenues must fund tourism promotion and enhancement through a recognized county tourism promotion agency.

All remaining revenues from the tax go to the county general fund for county operations.