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Revenue Distributions List
| Charter Schools | |
| Authority: | A.R.S. 15-185 |
| Distribution: | Charter Schools |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Provides funding to charter schools through apportionment based on average daily student attendance, equalization assistance formulas and other factors. |
| City Sales Tax | |
| Authority: | A.R.S. 42-6001 A.R.S. 42-5029 |
| Distribution: | Cities and Towns |
| Frequency: | Weekly, or as necessary |
| Disbursements: | FY2004 FY2003 |
| 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: | A.R.S. 15-977 |
| Distribution: | Public School Districts |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 15-977 |
| Distribution: | Charter Schools |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 |
| 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: | A.R.S. 42-6111 |
| Distribution: | Coconino County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 |
| 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: | A.R.S. 48-4022 |
| Distribution: | Coconino County Jail District |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax approved by voters in the Coconino County Jail District. |
| Community College Workforce Development | |
| Authority: | A.R.S. 15-1472 A.R.S. 42-5029.E.3 |
| Distribution: | Community College Districts |
| Frequency: | Monthly, no later than the 15th. |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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:
|
| County Assistance Fund (Lottery) | |
| Authority: | A.R.S. 41-175 |
| Distribution: | Counties |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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:
|
| County Excise Tax | |
| Authority: | A.R.S. 42-6103 |
| Distribution: | Counties |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | General sales tax for counties collected by the Department of Revenue. |
| County Long Term Care | |
| Authority: | A.R.S. 11-292 |
| 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: | CFR Title 18 |
| Distribution: | Coconino and Gila County |
| Frequency: | Monthly |
| Description: | |
| Gila Transportation Tax | |
| Authority: | A.R.S. 28-6391 |
| Distribution: | Gila County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax collected by the Department of Revenue for Gila County for regional transportation. |
| Highway User Revenue Fund | |
| Authority: | A.R.S. 28-6538 A.R.S. 28-6540 |
| Distribution: | Counties, Cities and Towns |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 28-6538 |
| Distribution: | Mesa, Phoenix, Tucson |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 |
| 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: | A.R.S. 42-6108.C |
| Distribution: | Pima County |
| Frequency: | Monthly, or as necessary |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 15-979 |
| Distribution: | Charter Schools |
| Frequency: | Monthly |
| Disbursements: | FY2004 |
| 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: | A.R.S. 15-979 |
| Distribution: | Public School Districts |
| Frequency: | Monthly |
| Disbursements: | FY2004 |
| 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: | FY2004 FY2003 FY2002 |
| Description: | Federal monies that are distributed to various job training programs. |
| Full Day Kindergarten - Charters | |
| Authority: | A.R.S. 15-901.02 |
| Distribution: | Charter Schools |
| Frequency: | Monthly |
| Description: | Full-day kindergarten instruction; study committee; full-day kindergarten fund |
| Full Day Kindergarten - School Districts | |
| Authority: | A.R.S. 15-901.02 |
| Distribution: | School Districts |
| Frequency: | Monthly |
| Description: | Full-day kindergarten instruction; study committee; full-day kindergarten fund |
| La Paz County Health Services District | |
| Authority: | A.R.S. 48-5805 |
| Distribution: | La Paz County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 |
| Description: | Transaction privilege tax collected to provide public health services within the district. |
| La Paz County Jail Tax | |
| Authority: | A.R.S. 48-4021 A.R.S. 48-4022 |
| Distribution: | La Paz County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax that is collected for purposes of county jail construction. |
| Local Transportation Assistance Fund | |
| Authority: | A.R.S. 28-8102 |
| Distribution: | Cities and Towns |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 28-8103 |
| Distribution: | Counties, Cities and Towns |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2002 |
| 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: | A.R.S. 28-8102 |
| 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: | A.R.S. 42-6109 |
| Distribution: | Maricopa County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax collected on electricity and natural gas use by county residents for jail funding. |
| Maricopa County Stadium Sales Tax | |
| Authority: | A.R.S. 48-4231 |
| Distribution: | Maricopa County Stadium District |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Distribution of residual sales tax collected for Bank One Ballpark. |
| National Forest Fund | |
| Authority: | A.R.S. 41-736 |
| Distribution: | Counties |
| Frequency: | Semi-Annual |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 15-1153 |
| Distribution: | Counties |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 42-5031.01 |
| Distribution: | Dine’ College |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 48-4235 |
| Distribution: | Pima County Stadium District |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 48-902 A.R.S. 48-909 |
| Distribution: | Pinal County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax collected by the Department of Revenue for Pinal County for regional transportation. |
| Regional Behavioral Health Authorities | |
| Authority: | A.R.S. 36-3411 |
| Distribution: | RBHA’s |
| Frequency: | Weekly |
| Disbursements: | FY2003 FY2002 |
| Description: | Distribution of mental health monies from the Department of Health Services for regional behavioral health programs. |
| School Apportionment | |
| Authority: | A.R.S. 15-973 |
| Distribution: | Counties |
| Frequency: | Monthly, by the 15th, except for August and November, doubled in April and May |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Education monies distributed to counties for further distribution to school districts. |
| Stadium District Tax | |
| Authority: | A.R.S. 48-4234.E |
| Distribution: | Maricopa and Pima County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Car rental surcharge to provide monies for Major League Baseball spring training facility. |
| State Assistance to Community Colleges 2 | |
| Authority: | A.R.S. 15-1464 A.R.S. 15-1467 |
| Distribution: | Community College Districts |
| Frequency: | Quarterly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Distribution of state aid to community college monies. |
| State Sales Tax | |
| Authority: | A.R.S. 42-5029.C |
| Distribution: | Counties, Cities and Towns |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 |
| 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: | A.R.S. 11-1042 |
| Distribution: | Counties, Cities |
| Frequency: | Annually |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Provides funding for summer youth employment and training programs for at-risk youth. |
| Taylor Grazing | |
| Authority: | A.R.S. 37-723 |
| Distribution: | Counties |
| Frequency: | Annually |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Distribution of money received from the United States of receipts from grazing permits and leased public lands. |
| Tourism & Sports Authority | |
| Authority: | A.R.S. 42-5032.01 |
| Distribution: | Tourism & Sports Authority |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | State transaction privilege tax collected at Arizona Cardinal football games. |
| Tourism & Sports Authority – MCB Sales Tax Recap | |
| Authority: | A.R.S. 42-5032 |
| Distribution: | Tourism & Sports Authority |
| Frequency: | Monthly |
| Disbursements: | FY2004 |
| Description: | State transaction privilege tax collected at Arizona Cardinal football games. |
| Tourism & Sports Authority – NFL Income Tax | |
| Authority: | A.R.S. 43-209 |
| Distribution: | Tourism & Sports Authority |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Income tax collected from the Arizona Cardinals, its employees, and visiting professional athletes. |
| Tourism & Sports Authority – Bed Tax | |
| Authority: | A.R.S. 5-840 |
| Distribution: | Tourism & Sports Authority |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Additional tax collected in Maricopa County on hotels. |
| Tourism & Sports Authority – Car Rentals | |
| Authority: | A.R.S. 5-839 |
| Distribution: | Tourism & Sports Authority |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Additional surcharge collected in Maricopa County on the lease or rental of a motor vehicle. |
| University Decoupling | |
| Authority: | A.R.S. 15-1626.A.5 |
| Distribution: | ASU, U of A, NAU |
| Frequency: | Monthly, by the 23rd |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | 1/12 of Universities' appropriation is distributed each month |
| Urban In-Lieu | |
| Authority: | A.R.S. 42-5030 A.R.S. 9-432 |
| Distribution: | La Paz, Mohave, Pinal Counties |
| Frequency: | Monthly (from September through June) |
| Disbursements: | FY2002 |
| Description: | Payments to counties containing remote municipal properties (water ranches). |
| Urban Revenue Sharing | |
| Authority: | A.R.S. 43-206.C |
| Distribution: | Cities and Towns |
| Frequency: | Monthly, by the 10th |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 28-5808 |
| Distribution: | Counties, Cities and Towns |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | Amounts distributed to counties for the same use as highway user revenue fund monies. |
| Waste Tire Fund | |
| Authority: | A.R.S. 44-1305.A.3 |
| Distribution: | Counties |
| Frequency: | Quarterly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | To establish and maintain a waste tire program and management plan in each county |
| Yavapai County Jail Tax | |
| Authority: | A.R.S. 48-4022 |
| Distribution: | Yavapai County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax that is collected for the purpose of county jail construction. |
| Yuma County Capitol Project | |
| Authority: | A.R.S. 42-6111 |
| Distribution: | Yuma County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| 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: | A.R.S. 48-4022 |
| Distribution: | Yuma County |
| Frequency: | Monthly |
| Disbursements: | FY2004 FY2003 FY2002 |
| Description: | An additional excise tax that is collected for the purpose of county jail construction |
| Yuma Health | |
| Authority: | A.R.S. 48-5805 |
| Distribution: | Yuma County |
| Frequency: | Monthly |
| Description: | Transaction privilege tax collected to provide public health services within the district. |