Revenue Distributions

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: FY2007  FY2006 FY2005  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: FY2007  FY2006 FY2005  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:    FY2007  FY2006  FY2005  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: FY2007 FY2006 FY2005 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:  FY2007 FY2006 FY2005  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:  FY2007 FY2006 FY2005 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:

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.
Any additional monies are then distributed as follows:
Each district receives $200,000
Remaining money is distributed in equal proportion based upon the Full-Time Equivalent Student Enrollment in each district.


County Assistance Fund (Lottery)
Authority:    A.R.S. 41-175
Distribution:    Counties
Frequency:    Monthly
Disbursements: FY2007 FY2006 FY2005   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:

93.47% to counties with a population less than 500,000
6.53% to counties with a population more than 500,000. (currently Maricopa and Pima County)

County Withholds

Arizona Long Term Care System 

 

FY2021.pdf
FY2020.pdf
FY2019.pdf

FY2018.pdf

FY2017.pdf

FY2016.pdf

FY2015.pdf

FY2014.pdf

FY2013.pdf

FY2012.pdf
 

Community College Reimbursements Holdings 

 

FY2021.pdf

FY2020.pdf

FY2019.pdf

 

County Contribution Admin Costs 

FY2021.pdf
FY2020.pdf

FY2019.pdf

FY2018.pdf

FY2017.pdf

FY2016.pdf

FY2015.pdf

FY2014.pdf

FY2013.pdf

FY2012.pdf
 

County Uncompensated Care Costs

FY2019.pdf

FY2018.pdf

FY2017.pdf

FY2016.pdf

FY2015.pdf

FY2014.pdf

FY2013.pdf

FY2012.pdf
 


County Excise Tax
Authority:    A.R.S. 42-6103
Distribution:    Counties
Frequency:    Monthly
Disbursements: FY2007 FY2006 FY2005 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

Disbursements: FY2005
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

Disbursements: FY2006  FY2005
Description:    A tax revenue withholding for county AHCCCS.


Federal Energy Regulatory Commission
Authority:    CFR Title 18
Distribution:    Coconino and Gila County
Frequency:    Monthly   

Disbursements:  FY2006​ FY2005 

 

Fire Insurance Premium Tax Distributions 

Authority:   A.R.S. 9-951, A.R.S. 9-952, A.R.S. 20-224

Distribution:   Fire Districts and Fire Departments 

Frequency:   Annual

Disbursements: 

 

FY2020.pdf
FY2019.pdf

FY2018.pdf

FY2017.pdf

FY2016.pdf

FY2015.pdf

FY2014.pdf

FY2013.pdf

FY2012.pdf

FY2011.pdf

FY2010.pdf

FY2009.pdf

FY2008.pdf

FY2007.pdf

FY2006.pdf
FY2005.pdf
FY2004.pdf 
 

Description:   The proceeds of the annual tax provided by law on the gross amount of all premiums received on policies and contracts of fire insurance covering property within this state, after deducting cancellations, return premiums, dividends and the amount received as reinsurance on business in this state, are appropriated and set aside for distribution to cities and towns and legally organized fire districts that procure the services of private fire companies and for the payment of benefits pursuant to this article, article 4 of this chapter or title 38, chapter 5, article 4. Not later than July 31 of each year, the state treasurer, using the information provided by the cities and towns and legally organized fire districts, the office of the state fire marshal, the department of insurance and the department of revenue as provided in section 9-951, subsection B, shall distribute the fire insurance premium tax to the respective incorporated cities and towns and legally organized fire districts in proportion to the full cash value of the real property and improvements in each incorporated city and town and legally organized fire district that procures the services of a private fire company and in each area served by a fire department or legally organized fire district.  

Gila Transportation Tax
Authority:    A.R.S. 28-6391
Distribution:    Gila County
Frequency:    Monthly
Disbursements:  FY2007  FY2006  FY2005  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:  FY2007 FY2006 FY2005  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: FY2007 FY2006 FY2005  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:   FY2007 FY2006 FY2005 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:  FY2007 FY2006 FY2005  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:  FY2007 FY2006 FY2005  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:   FY2007  FY2006 FY2005  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

Disbursements: FY2006  FY2005
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

Disbursements: FY2006  FY2005
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:    FY2006 FY2005  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:  FY2007  FY2006 FY2005  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:   FY2007  FY2006 FY2005  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: FY2006  FY2005  FY2004 FY2003 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: FY2007 FY2006  FY2005  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:    FY2006  FY2005  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:    FY2014 FY2013 FY2012 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:  FY2007 FY2006 FY2005  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:  FY2007 FY2006 FY2005  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:    FY2007 FY2006 FY2005  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.

Prop301

 

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 the monies are to be distributed as follows:

 

  •     If there are any outstanding School Facilities Revenue Bonds, 1/12 of the annual debt service amount is transferred to the bond debt service account.

  •     Twelve percent of the remaining monies is transferred to the Technology and Research Initiative Fund to be distributed to each of the universities.

  •     Three percent of the remaining monies is transferred to the Workforce Development Account developed by each of the Community College Districts.

  •     After items 1, 2, and 3, any community college owned by a qualifying Indian tribe on its own reservation will receive a share equal to the amount each Community College District receives for workforce development.

  •     One-twelfth of the amount for the increased cost of basic state aid due to added school days and associated teacher salary increases (FY 06 & after – $86,280,500).

  •     One-twelfth of the amount to the Department of Education for school safety and character education (school safety $7,800,000; character education $200,000 per fiscal year).

  •     An amount of $7,000,000 for increased accountability in the Department of Education. This amount is not to exceed $7,000,000 per fiscal year.

  •     One-twelfth of the amount to the Department of Education to fund the failing schools tutoring program ($1,500,000 per fiscal year).

  •     One-twelfth of the amount to the State General Fund to offset the cost of the income tax credits allowed by section 43-1072.01 ($25,000,000 per fiscal year).

  •     Any remaining monies to the classroom site fund for performance based teacher compensation (40%), teacher base compensation and related expenses (20%), and maintenance and operation purposes (40%).

FY 2021.pdf

FY2020.pdf

FY2019.pdf

FY2018.pdf

FY2017.pdf

FY2016.pdf

FY2015.pdf

FY2014.pdf

FY2013.pdf

FY2012.pdf

FY2011.pdf

FY2010.pdf

FY2010-2014Corrections.pdf

FY2009.pdf

FY2008.pdf

FY2007.pdf

FY2006.pdf

FY2005.pdf

FY2004.pdf

FY2003.pdf

FY2002.pd
 


Pinal Transportation Tax
Authority:    A.R.S. 48-902 A.R.S. 48-909
Distribution:    Pinal County
Frequency:    Monthly
Disbursements:    FY2007 FY2006 FY2005  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, disproportionate share and 1/36 adjustment. Money held for AHCCCS goes to AHCCCS. Money held for disproportionate 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:   FY2020 FY2019 FY2018  FY2017  FY2016  FY2015  FY2014  FY2013  FY2012  FY2010  FY2009  FY2008  FY2007  FY2006
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

Disbursements: FY2007 FY2006

Transaction privilege tax collected to provide public health services within the district.

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