4-223. Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions
89 words·~1 min read·
/az/title-4/4-223A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209.
B. This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.