Revenue Distributions List

Distributions List
Charter Schools
Authority:
Distribution:
Charter Schools
Frequency:
Monthly
Disbursements:
Description:
Provides funding to charter schools through apportionment based on average daily student attendance, equalization assistance formulas and other factors.
City Sales Tax
Authority:
Distribution:
Cities and Towns
Frequency:
Weekly, or as necessary
Disbursements:
Description:
City levied sales tax collected by revenue and distributed back to the cities and towns on a weekly basis.
Classroom Site Fund– School Apportionment
Authority:
Distribution:
Public School Districts
Frequency:
Monthly
Disbursements:
Description:
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 – Charter Schools
Authority:
Distribution:
Charter Schools
Frequency:
Monthly
Disbursements:
Description:
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 charter school based on their weighted student count.
Coconino County Capitol Project
Authority:
Distribution:
Coconino County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax that is collected for purposes of funding capitol projects for the benefit of the county.
Coconino County Jail Tax
Authority:
Distribution:
Coconino County Jail District
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax approved by voters in the Coconino County Jail District.
Community College Workforce Development
Authority:
Distribution:
Community College Districts
Frequency:
Monthly, no later than the 15th.
Disbursements:
Description:

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, according to the following formula:

  1. From Fiscal Year 2002 through Fiscal Year 2014, the first $1 million is to be distributed to bring the state into compliance with the matching capital requirements. It is to be distributed to the community college districts in the order that they qualified for the program.
  2. Any additional monies are then distributed as follows:
    1. Each district receives $200,000
    2. Remaining money is distributed in equal proportion based upon the Full-Time Equivalent Student Enrollment in each district.
County Assistance Fund (Lottery)
Authority:
Distribution:
Counties
Frequency:
Monthly
Disbursements:
Description:

The County Assistance Fund consists of a percentage of lottery revenues, not to exceed $7.65 million per year. The State Treasurer distributes the money as follows:

  1. 93.47% to counties with a population less than 500,000
  2. 6.53% to counties with a population more than 500,000. (currently Maricopa and Pima County)
County Excise Tax
Authority:
Distribution:
Counties
Frequency:
Monthly
Disbursements:
Description:
General sales tax for counties collected by the Department of Revenue.
County Long Term Care
Authority:
Distribution:
Counties (paid directly to AHCCCS)
Frequency:
Monthly
Description:
County portion of the non-federal costs of providing long-term care system services.
Disproportionate Share
Authority:
Laws 2003, Chapter 265, Section 46
Distribution:
Maricopa County
Frequency:
Monthly
Description:
A tax revenue withholding for county AHCCCS.
Federal Energy Regulatory Commission
Authority:
Distribution:
Coconino and Gila County
Frequency:
Monthly
Description:
Gila Transportation Tax
Authority:
Distribution:
Gila County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax collected by the Department of Revenue for Gila County for regional transportation.
Highway User Revenue Fund
Authority:
Distribution:
Counties, Cities and Towns
Frequency:
Monthly
Disbursements:
Description:
Distribution of all monies credited to the HURF fund from multiple sources, including Vehicle License Tax, fuel taxes, motor carrier fees and use taxes. Distribution is based on an extremely complex formula proscribed by law.
Highway User Revenue Fund – 3%
Authority:
Distribution:
Mesa, Phoenix, Tucson
Frequency:
Monthly
Disbursements:
Description:
Distribution of remaining Highway User Revenue Fund monies to incorporated cities with a population of three hundred thousand or more persons.
Hotel/Motel Tax
Authority:
Distribution:
Pima County
Frequency:
Monthly, or as necessary
Disbursements:
Description:
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
Authority:
Distribution:
Charter Schools
Frequency:
Monthly
Disbursements:
Description:
Created by Prop202 (election 2002). The Instructional Improvement Fund rceives money from tribal gaming. Monies in the Instructional Improvement Fund are distributed to each charter school based on their weighted student count.
Instructional Improvement Fund – School Apportionment
Authority:
Distribution:
Public School Districts
Frequency:
Monthly
Disbursements:
Description:
Created by Prop202 (election 2002). The Instructional Improvement Fund rceives money from tribal gaming. Monies in the Instructional Improvement Fund are distributed to each public school district based on their weighted student count.
Joint Training Partnership
Authority:
Legal Agreement
Distribution:
Counties, Cities, Tribal
Frequency:
Weekly
Disbursements:
Description:
Federal monies that are distributed to various job training programs.
Full Day Kindergarten – Charters
Authority:
Distribution:
Charter Schools
Frequency:
Monthly
Description:
Full-day kindergarten instruction; study committee; full-day kindergarten fund
Full Day Kindergarten – School Districts
Authority:
Distribution:
School Districts
Frequency:
Monthly
Description:
Full-day kindergarten instruction; study committee; full-day kindergarten fund
La Paz County Health Services District
Authority:
Distribution:
La Paz County
Frequency:
Monthly
Disbursements:
Description:
Transaction privilege tax collected to provide public health services within the district.
La Paz County Jail Tax
Authority:
Distribution:
La Paz County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax that is collected for purposes of county jail construction.
Local Transportation Assistance Fund
Authority:
Distribution:
Cities and Towns
Frequency:
Monthly
Disbursements:
Description:
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)
Authority:
Distribution:
Counties, Cities and Towns
Frequency:
Monthly
Disbursements:
Description:
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)
Authority:
Distribution:
Cities and Towns
Frequency:
Monthly
Description:
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
Authority:
Distribution:
Maricopa County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax collected on electricity and natural gas use by county residents for jail funding.
Maricopa County Stadium Sales Tax
Authority:
Distribution:
Maricopa County Stadium District
Frequency:
Monthly
Disbursements:
Description:
Distribution of residual sales tax collected for Bank One Ballpark.
National Forest Fund
Authority:
Distribution:
Counties
Frequency:
Semi-Annual
Disbursements:
Description:
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
Authority:
Distribution:
Counties
Frequency:
Monthly
Disbursements:
Description:
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
Authority:
Distribution:
Dine’ College
Frequency:
Monthly
Disbursements:
Description:
Distribution of sales tax collected on the Reservation to fund the capital costs for a tribal community college.
One–Stop Career Center System
Authority:
Legal Agreement
Distribution:
Counties, Cities, Tribal
Frequency:
Weekly
Description:
Federal monies distributed for DES employment programs
Pima County Stadium RV Surcharge
Authority:
Distribution:
Pima County Stadium District
Frequency:
Monthly
Disbursements:
Description:
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
Authority:
Distribution:
Pinal County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax collected by the Department of Revenue for Pinal County for regional transportation.
Regional Behavioral Health Authorities
Authority:
Distribution:
RBHA’s
Frequency:
Weekly
Disbursements:
Description:
Distribution of mental health monies from the Department of Health Services for regional behavioral health programs.
School Apportionment
Authority:
Distribution:
Counties
Frequency:
Monthly, by the 15th, except for August and November, doubled in April and May
Disbursements:
Description:
Education monies distributed to counties for further distribution to school districts.
Stadium District Tax
Authority:
Distribution:
Maricopa and Pima County
Frequency:
Monthly
Disbursements:
Description:
Car rental surcharge to provide monies for Major League Baseball spring training facility.
State Assistance to Community Colleges 2
Authority:
Distribution:
Community College Districts
Frequency:
Quarterly
Disbursements:
Description:
Distribution of state aid to community college monies.
State Sales Tax
Authority:
Distribution:
Counties, Cities and Towns
Frequency:
Monthly
Disbursements:
Description:
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
Authority:
Distribution:
Counties, Cities
Frequency:
Annually
Disbursements:
Description:
Provides funding for summer youth employment and training programs for at-risk youth.
Taylor Grazing
Authority:
Distribution:
Counties
Frequency:
Annually
Disbursements:
Description:
Distribution of money received from the United States of receipts from grazing permits and leased public lands.
Tourism & Sports Authority
Authority:
Distribution:
Tourism & Sports Authority
Frequency:
Monthly
Disbursements:
Description:
State transaction privilege tax collected at Arizona Cardinal football games.
Tourism & Sports Authority – MCB Sales Tax Recap
Authority:
Distribution:
Tourism & Sports Authority
Frequency:
Monthly
Disbursements:
Description:
State transaction privilege tax collected at Arizona Cardinal football games.
Tourism & Sports Authority – NFL Income Tax
Authority:
Distribution:
Tourism & Sports Authority
Frequency:
Monthly
Disbursements:
Description:
Income tax collected from the Arizona Cardinals, its employees, and visiting professional athletes.
Tourism & Sports Authority – Bed Tax
Authority:
Distribution:
Tourism & Sports Authority
Frequency:
Monthly
Disbursements:
Description:
Additional tax collected in Maricopa County on hotels.
Tourism & Sports Authority – Car Rentals
Authority:
Distribution:
Tourism & Sports Authority
Frequency:
Monthly
Disbursements:
Description:
Additional surcharge collected in Maricopa County on the lease or rental of a motor vehicle.
University Decoupling
Authority:
Distribution:
ASU, U of A, NAU
Frequency:
Monthly, by the 23rd
Disbursements:
Description:
1/12 of Universities’ appropriation is distributed each month
Urban In-Lieu
Authority:
Distribution:
La Paz, Mohave, Pinal Counties
Frequency:
Monthly (from September through June)
Disbursements:
Description:
Payments to counties containing remote municipal properties (water ranches).
Urban Revenue Sharing
Authority:
Distribution:
Cities and Towns
Frequency:
Monthly, by the 10th
Disbursements:
Description:
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
Authority:
Distribution:
Counties, Cities and Towns
Frequency:
Monthly
Disbursements:
Description:
Amounts distributed to counties for the same use as highway user revenue fund monies.
Waste Tire Fund
Authority:
Distribution:
Counties
Frequency:
Quarterly
Disbursements:
Description:
To establish and maintain a waste tire program and management plan in each county
Yavapai County Jail Tax
Authority:
Distribution:
Yavapai County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax that is collected for the purpose of county jail construction.
Yuma County Capitol Project
Authority:
Distribution:
Yuma County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax that is collected for purposes of funding capital projects for the benefit of the county.
Yuma County Jail Tax
Authority:
Distribution:
Yuma County
Frequency:
Monthly
Disbursements:
Description:
An additional excise tax that is collected for the purpose of county jail construction
Yuma Health
Authority:
Distribution:
Yuma County
Frequency:
Monthly
Description:
Transaction privilege tax collected to provide public health services within the district.