Moschcau v. Mohave County

OPINION

SULT, Judge.

¶ 1 In this opinion, we determine that a county’s imposition of a transaction privilege tax pursuant to the authority of Arizona Revised Statutes section 42-6103 (Supp.2001) is a “legislative” act subject to the initiative power reserved to the citizens of the county under Article 4, Part 1, Section 1(8) of the Arizona Constitution.

BACKGROUND

¶2 Section 42-6103 authorizes small Arizona counties to levy a local transaction privilege tax on businesses subject to the statewide transaction privilege tax. This county tax is in addition to the state tax, and may be imposed at up…