AZ SCR1049

Imposes an additional transaction privilege tax (sales tax) increment of one-tenth of one percent (0.1%) on retail and utility business transactions from December 31, 2022 through December 31, 2042.

Creates the Fire District Safety Fund to receive revenues from the additional sales and use tax increments, with the state treasurer administering the fund.

Distributes revenues monthly to Arizona's 144 fire districts based on property valuations, with a cap of 3 percent of total monthly distributions per district, with remaining funds divided equally among all districts.

Allows fire districts to deposit received funds in their general funds or governmental funds established under statute and to spend funds on any duties under state fire district law.

Requires voter approval at the next general election and includes provisions allowing residents standing to defend the measure in court if the attorney general fails to do so.