Bill Text: AZ SCR1036 | 2018 | Fifty-third Legislature 2nd Regular | Introduced

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Bill Title: Aircraft license tax; technical correction

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2018-02-01 - Senate read second time [SCR1036 Detail]

Download: Arizona-2018-SCR1036-Introduced.html

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REFERENCE TITLE: aircraft license tax; technical correction

 

 

 

State of Arizona

Senate

Fifty-third Legislature

Second Regular Session

2018

 

SCR 1036

 

Introduced by

Senator Smith

 

 

A CONCURRENT RESOLUTION

 

 

proposing an amendment to the constitution of arizona; amending article IX, section 15, Constitution of arizona; relating to aircraft license tax.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it resolved by the Senate of the State of Arizona, the House of Representatives concurring:

1.  Article IX, section 15, Constitution of Arizona, is proposed to be amended as follows if approved by the voters and on proclamation of the Governor:

START_STATUTE15.  License tax on aircraft

Section 15.  Commencing January 1, 1965, A license tax is imposed on aircraft registered for operation in Arizona, which license tax shall be in lieu of all ad valorem property taxes on any aircraft subject thereto, but nothing in this section shall be deemed to apply to:

1.  Regularly scheduled aircraft operated by an air line airline company for the primary purpose of carrying persons or property for hire in interstate, intrastate, or international transportation.

2.  Aircraft owned and held by an aircraft dealer solely for purposes of sale.

3.  Aircraft owned by a nonresident who operates aircraft for a period not in excess of ninety days in any one calendar year, provided that such aircraft are not engaged in any intrastate commercial activity.

4.  Aircraft owned and operated exclusively in the public service by the state or by any political subdivision thereof, or by the civil air patrol.  The amount, manner, method and mode of assessing, equalizing and levying such license tax and the distribution of the proceeds therefrom shall be prescribed by law. END_STATUTE

2.  The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.