business income allocation;
sales factor
W/D |
Committee on Commerce & Economic Development |
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W/D |
Committee on Ways & Means |
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W/D |
Committee on Appropriations |
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DPA |
Committee on Counties & Municipalities |
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X |
Caucus and COW |
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As Passed the House |
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HB 2092 changes the sales factor allocation from 50 per cent to 70 per cent.
Current law allows the county board of supervisors to establish within the county, a jail district [district] for the purpose of acquiring, constructing, operating, maintaining and financing county jails and requires the district be established on voter approval of a property tax or excise tax [ARS 48-4021]. Currently in Arizona, five counties possess jail districts including Apache, Coconino, La Paz, Yuma and Yavapai.
Presently, there are 21 special districts for which the board of supervisors my require reimbursement to the county for the costs of services provided to the special districts. The strike-everything amendment to HB 2092 adds county jail districts to the list of special districts from which counties may require reimbursement for services and gives districts statutory authority to reimburse the county for actual costs of indirect or collateral services.