A. A county shall levy and collect an annual excise tax on each prime lessee of a lease with the national park service of the United States department of the interior of a property improvement located in the county.

Terms Used In Arizona Laws 42-6210

  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Prime lessee: means any person, partnership, corporation, company, limited liability company, joint venture or other organization or association that enters into a lease directly with a government lessor to develop or occupy for at least thirty consecutive days a government property improvement, regardless of whether the improvement is actually used by the prime lessee or by one or more sublessees. See Arizona Laws 42-6201
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

B. The tax prescribed by this section shall be assessed, collected and distributed in the same manner as prescribed in this article for the government property lease excise tax, except that:

1. Section 42-6206 does not apply to a lease with the national park service.

2. The tax rate shall not be less than twenty per cent of the tax rate prescribed in section 42-6203, subsection A or B, as applicable.

 

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