42-6113. Distribution of revenues for county stadium district from county transportation excise tax; definitions

410 words·~2 min read·/az/title-42/42-6113

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(Rpld. 4/1/55)

A. Subject to section 48-4238, beginning the first month following September 26, 2025 and each month thereafter through March 31, 2056, the state treasurer, on instruction from the department, shall transmit from the amount collected pursuant to this article the amount determined under subsection B of this section to the county stadium district established pursuant to title 48, chapter 26 for deposit in the county stadium district fund established pursuant to section 48-4231.

B. The amount to be transmitted under subsection A of this section is the total amount of county excise taxes collected pursuant to sections 42-6105 and 42-6105.01 on behalf of the county for taxable periods beginning on October 1, 2025 through December 31, 2055 from persons engaged in the following business activities at, or with respect to events held at, a major league baseball facility or an adjacent building that is owned by a county stadium district pursuant to title 48, chapter 26 and operated by the county stadium district or the professional baseball franchise organization that occupies the major league baseball facility or adjacent building:

1. Selling tangible personal property at retail.

2. Operating or conducting theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs, races, contests, games, billiard or pool parlors, bowling alleys, public dances, dance halls, boxing and wrestling matches, skating rinks, tennis courts, video games, pinball machines or sports events or any other business charging admission or user fees for exhibition, amusement or entertainment.

3. Operating a restaurant, dining car, dining room, lunchroom, mobile food unit, lunch stand, soda fountain, catering service or similar establishment where articles of food or drink are sold for consumption on or off the premises.

4. Prime contracting.

C. For the purposes of this section and subject to section 48-4238, beginning October 1, 2025 and each month thereafter through December 31, 2055, the department shall separately account for revenues collected pursuant to sections 42-6105 and 42-6105.01 from each business prescribed in subsection B of this section on the premises of a major league baseball facility or an adjacent building that is owned by a county stadium district pursuant to title 48, chapter 26 and operated by the county stadium district or the professional baseball franchise organization that occupies the major league baseball facility or adjacent building.

D. For the purposes of this section, "adjacent building" and "major league baseball facility" have the same meanings prescribed in section 48-4201.