Distribution References

Commonly Requested Reports
Distribution type Distribution to Legal Authority Description
Fire Insurance Premiums Fire Districts / Departments A.R.S. 9-951 & A.R.S. 9-952 & A.R.S. 20-224 Distribution of fire insurance premium tax. Monies are distributed to incorporated cities, towns and legally organized fire districts proportionally based on the value of their real property and improvements.
Proposition 301 Schools, Universities, Community Colleges A.R.S. 42-5029E With the passage of Proposition 301 in the November 2000 general election, the Department of Revenue started collecting an additional 0.6% sales tax beginning June 1, 2001. Pursuant to Section 42-5029E.
Taylor Grazing Counties A.R.S. 37-723 Distribution of money received from the United States of receipts from grazing permits and leased public lands.
All Other Distribution Types
Distribution type Distribution to Legal Authority Description
Charter Schools Charter Schools A.R.S. 15-185 Provides funding to charter schools through apportionment based on average daily student attendance, equalization assistance formulas and other factors.
City Sales Tax Cities and Towns A.R.S. 42-6001 & A.R.S. 42-5029 City levied sales tax collected by revenue and distributed back to the cities and towns on a weekly basis.
Classroom Site Fund– School Apportionment Public School Districts A.R.S. 15-977 Created by Proposition 301 (Election 2000), the Classroom Site Fund receives monies from sales tax, permanent school fund investment income, land sales and rentals, and additional sources. Monies in the Classroom Site Fund are distributed to each district based on their weighted student count.
Classroom Site Fund– School Apportionment Charter Schools A.R.S. 15-977 Created by Proposition 301 (Election 2000), the Classroom Site Fund receives monies from sales tax, permanent school fund investment income, land sales and rentals, and additional sources. Monies in the Classroom Site Fund are distributed to each district based on their weighted student count.
Coconino County Capitol Project Coconino County A.R.S. 42-6111 An additional excise tax that is collected for purposes of funding capitol projects for the benefit of the county.
Coconino County Jail Tax Coconino County Jail District A.R.S. 48-4022 An additional excise tax approved by voters in the Coconino County Jail District
Community College Workforce Development Community College Districts A.R.S. 15-1472 & A.R.S. 42-5029.E.3 Provides monies to community colleges for workforce development and job training purposes. The State Treasurer must distribute the tax monies allocated for this distribution, along with any interest earnings on the monies, by the 15th of each month
County Assistance Fund (Lottery) Counties A.R.S. 41-175 The County Assistance Fund consists of a percentage of lottery revenues, not to exceed $7.65 million per year.
County Excise Tax Counties A.R.S. 42-6103 General sales tax for counties collected by the Department of Revenue.
County Long Term Care to AHCCCS A.R.S. 11-292 County portion of the non-federal costs of providing long-term care system services.
Disproportionate Share Maricopa County Laws 2003, Chapter 265, Section 46 A tax revenue withholding for county AHCCCS.
Federal Energy Regulatory Commission Coconino and Gila County CFR Title 18  
Gila Transportation Tax Gila County A.R.S. 28-6391 An additional excise tax collected by the Department of Revenue for Gila County for regional transportation.
Highway User Revenue Fund Counties, Cities and Towns A.R.S. 28-6538 & A.R.S. 28-6540 Distribution of all monies credited to the HURF fund from multiple sources, including Vehicle License Tax, fuel taxes, motor carrier fees and use taxes.
Highway User Revenue Fund – 3% Mesa, Phoenix, Tucson A.R.S. 27-6538 Distribution of remaining Highway User Revenue Fund monies to incorporated cities with a population of three hundred thousand or more persons.
Hotel/Motel Tax Pima County A.R.S. 42-6108.C An additional tax on hotel/motel rooms in counties under 1.5 million but over 500,000 in population (currently only Pima County) to be used to fund a sports related facility, with any additional monies used for tourism promotion.
Instructional Improvement Fund – Charter Schools Charter Schools A.R.S. 15-979 Created by Prop202 (election 2002). The Instructional Improvement Fund receives money from tribal gaming. Monies in the Instructional Improvement Fund are distributed to each charter school based on their unweighted student count.
Instructional Improvement Fund – School Apportionment Public School Districts A.R.S. 15-979 Created by Prop202 (election 2002). The Instructional Improvement Fund receives money from tribal gaming. Monies in the Instructional Improvement Fund are distributed to each charter school based on their unweighted student count.
Joint Training Partnership Counties, Cities, Tribal Legal Agreement Federal monies that are distributed to various job training programs.
Full Day Kindergarten – Charters Charter Schools A.R.S. 15-901.02 Full-day kindergarten instruction; study committee; full-day kindergarten fund
Full Day Kindergarten – School Districts School Districts A.R.S. 15-901.02 Full-day kindergarten instruction; study committee; full-day kindergarten fund
La Paz County Health Services District La Paz County A.R.S. 48-5805 Transaction privilege tax collected to provide public health services within the district.
La Paz County Jail Tax La Paz County A.R.S. 48-4021 & A.R.S. 48-4022 An additional excise tax that is collected for purposes of county jail construction.
Local Transportation Assistance Fund Cities and Towns A.R.S. 28-8102 Distribution of lottery revenues allocated for local transportation, with the maximum distributed in any given fiscal year not to exceed $23 million. Monies are distributed to cities and towns equitably based on their population, with each city or town receiving a minimum payment of $10,000.
Local Transportation Assistance Fund – Vehicle License Tax (LTAF-VLT) Counties, Cities and Towns A.R.S. 28-8103 An additional $18 million in lottery revenue to be distributed, based on population, to regional planning organizations, counties (based on population in unincorporated areas), cities and towns.
Local Transportation Assistance Fund – Powerball (LTAF-Powerball) Cities and Towns A.R.S. 28-8102 Distribution of Powerball lottery revenues for local transportation. Monies are distributed to cities and towns equitably based on their population, with each city or town receiving a minimum payment of $10,000.
Maricopa County Jail Tax Maricopa County A.R.S. 42-6109 An additional excise tax collected on electricity and natural gas use by county residents for jail funding.
Maricopa County Stadium Sales Tax Maricopa County Stadium District A.R.S. 48-4231 Distribution of residual sales tax collected for Bank One Ballpark.
National Forest Fund Counties A.R.S. 41-736 Federal monies distributed based on the amount of wood cut in each county. Payments are received in October and December of each year.
National School Lunch Program Counties A.R.S. 15-1153 Federal dollars going to education for lunch programs. The State Treasurer distributes the monies to the County Treasurer for further distribution to school districts.
Native American Colleges Dine’College A.R.S. 42-5031.01 Distribution of sales tax collected on the Reservation to fund the capital costs for a tribal community college.
One–Stop Career Center System Counties, Cities, Tribal Legal Agreement Federal monies distributed for DES employment programs
Pima County Stadium RV Surcharge Pima County Stadium District A.R.S. 48-4235 Distribution of monies collected by a 50-cent per day surcharge for all RV’s parked in Pima County that are not used as principal or permanent places of residence. Monies distributed to the district were to pay for bonds issued to build the major league baseball spring training facility.
Pinal Transportation Tax Pinal County A.R.S. 48-902 & A.R.S. 48-909 An additional excise tax collected by the Department of Revenue for Pinal County for regional transportation.
Regional Behavioral Health Authorities RBHA’s A.R.S. 36-3411 Distribution of mental health monies from the Department of Health Services for regional behavioral health programs.
School Apportionment Counties A.R.S. 15-973 Education monies distributed to counties for further distribution to school districts.
Stadium District Tax Maricopa and Pima County A.R.S. 48-4234.E Car rental surcharge to provide monies for Major League Baseball spring training facility.
State Assistance to Community Colleges 2 Community College Districts A.R.S. 15-1464 & A.R.S. 15-1467 Distribution of state aid to community college monies.
State Sales Tax Counties, Cities and Towns A.R.S. 42-5029.C Paid to cities and counties maybe with some exceptions such as AHCCCS, disportant share and 1/36 adjustment. Money held for AHCCCS goes to AHCCCS. Money held for disportant share goes to Special Fund Money held for 1/36 adjustment goes back to the Department of Revenue.
Summer Youth Employment & Training Counties, Cities A.R.S. 11-1042 Provides funding for summer youth employment and training programs for at-risk youth.
Tourism & Sports Authority Tourism & Sports Authority A.R.S. 42-5032.01 State transaction privilege tax collected at Arizona Cardinal football games.
Tourism & Sports Authority – MCB Sales Tax Recap Tourism & Sports Authority A.R.S. 42-5032.01 State transaction privilege tax collected at Arizona Cardinal football games.
Tourism & Sports Authority – NFL Income Tax Tourism & Sports Authority A.R.S. 43-209 Income tax collected from the Arizona Cardinals, its employees, and visiting professional athletes.
Tourism & Sports Authority – Bed Tax Tourism & Sports Authority A.R.S. 5-840 Additional tax collected in Maricopa County on hotels.
Tourism & Sports Authority – Car Rentals Tourism & Sports Authority A.R.S. 5-839 Additional surcharge collected in Maricopa County on the lease or rental of a motor vehicle.
University Decoupling ASU, U of A, NAU A.R.S. 15-1626.A.5 1/12 of Universities’ appropriation is distributed each month
Urban In-Lieu La Paz, Mohave, Pinal Counties A.R.S. 42-5030 & A.R.S. 9-432 Payments to counties containing remote municipal properties (water ranches).
Urban Revenue Sharing Cities and Towns A.R.S. 43-206.C The urban revenue sharing fund, each fiscal year, consists of an amount equivalent to 13.6 per cent of the net proceeds of the state income taxes for the fiscal year two years prior to the current fiscal year. Monies are distributed to cities and towns equitably based on their population.
Vehicle License Tax Counties, Cities and Towns A.R.S. 28-5808 Amounts distributed to counties for the same use as highway user revenue fund monies.
Waste Tire Fund Counties, Cities and Towns A.R.S. 44-1305.A.3 To establish and maintain a waste tire program and management plan in each county.
Yavapai County Jail Tax Yavapai County A.R.S. 48-4022 An additional excise tax that is collected for the purpose of county jail construction.
Yuma County Capitol Project Yuma County A.R.S. 42-6111 An additional excise tax that is collected for purposes of funding capital projects for the benefit of the county.
Yuma County Jail Tax Yuma County A.R.S. 48-4022 An additional excise tax that is collected for the purpose of county jail construction.
Yuma Health Yuma County A.R.S. 48-5805 Transaction privilege tax collected to provide public health services within the district.