Arizona Laws 28-5801. Vehicle license tax rate
A. At the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax imposed by article IX, section 11, Constitution of Arizona. On the taxpayer’s vehicle license tax bill, the registering officer shall provide the taxpayer with the following:
Terms Used In Arizona Laws 28-5801
- All-terrain vehicle: means either of the following:
(a) A motor vehicle that satisfies all of the following:
(i) Is designed primarily for recreational nonhighway all-terrain travel. See Arizona Laws 28-101
- Alternative fuel: means :
(a) Electricity. See Arizona Laws 1-215
- Board: means the transportation board. See Arizona Laws 28-101
- Highway: means any way or place in this state of whatever nature that is maintained by public monies and that is open to the use of the public for purposes of vehicular travel, including a highway under construction. See Arizona Laws 28-5601
- Manufacturer: means a person engaged in the business of manufacturing motor vehicles, trailers or semitrailers. See Arizona Laws 28-101
- Motor vehicle: means a self-propelled vehicle required to be licensed or subject to licensing for operation on a highway. See Arizona Laws 28-5601
- Semitrailer: means a vehicle that is with or without motive power, other than a pole trailer or single-axle tow dolly, that is designed for carrying persons or property and for being drawn by a motor vehicle and that is constructed so that some part of its weight and that of its load rests on or is carried by another vehicle. See Arizona Laws 28-101
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
- Trailer: means a vehicle that is with or without motive power, other than a pole trailer or single-axle tow dolly, that is designed for carrying persons or property and for being drawn by a motor vehicle and that is constructed so that no part of its weight rests on the towing vehicle. See Arizona Laws 28-101
- Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
- User: includes a person who, within the meaning of the term use as defined in this section, uses fuel in a use class motor vehicle. See Arizona Laws 28-5601
1. Information showing the amount of the vehicle license tax that each category of recipient will receive and the amount that is owed by the taxpayer.
2. The amount of vehicle license tax the taxpayer would pay pursuant to section 28-5805 if the taxpayer’s motor vehicle was powered by alternative fuel.
B. Except as provided in subsections C, D and E of this section:
1. During the first twelve months of the life of a vehicle as determined by its initial registration, the vehicle license tax is based on each $100 in value, the value of the vehicle is sixty percent of the manufacturer‘s base retail price of the vehicle and the vehicle license tax rate for each of the recipients is as follows:
(a) The rate for the Arizona highway user revenue fund is $1.26.
(b) The rate for the county general fund is $.69.
(c) The rate for counties for any purposes related to transportation, as determined by the board of supervisors, is $.16.
(d) The rate for incorporated cities and towns is $.69.
2. During each succeeding twelve-month period, the vehicle license tax is based on each $100 in value, the value of the vehicle is 16.25 percent less than the value for the preceding twelve-month period and the vehicle license tax rate for each of the recipients is as follows:
(a) The rate for the Arizona highway user revenue fund is $1.30.
(b) The rate for the county general fund is $.71.
(c) The rate for counties for the same use as highway user revenue fund monies is $.17.
(d) The rate for incorporated cities and towns is $.71.
3. The minimum amount of the vehicle license tax computed under this section is $10 per year for each vehicle that is subject to the tax. If the product of all of the rates prescribed in paragraph 1 or 2 of this subsection is less than $10, the vehicle license tax is $10. The vehicle license tax collected pursuant to this paragraph shall be distributed to the recipients prescribed in this subsection based on the percentage of each recipient’s rate to the sum of all of the rates.
C. The vehicle license tax is as follows for noncommercial trailers that are not travel trailers and that are ten thousand pounds or less gross vehicle weight:
1. On initial registration, a onetime vehicle license tax of $105.
2. On renewal of registration, a onetime vehicle license tax of $70.
D. The vehicle license tax is as follows for a trailer or semitrailer that is not a travel trailer and that exceeds ten thousand pounds gross vehicle weight:
1. On initial registration, a onetime vehicle license tax of $555.
2. On renewal of registration or if previously registered in another state, a onetime vehicle license tax of:
(a) If the trailer’s or semitrailer’s model year is less than six years old, $355.
(b) If the trailer’s or semitrailer’s model year is at least six years old, $100.
E. The vehicle license tax for an all-terrain vehicle or off-highway vehicle as defined in section 28-1171 is $3 if the all-terrain vehicle or off-highway vehicle meets both of the following criteria:
1. Is designed by the manufacturer primarily for travel over unimproved terrain.
2. Has an unladen weight of two thousand five hundred pounds or less.
F. The vehicle license tax collected pursuant to subsection C, D or E of this section shall be distributed to the recipients prescribed in subsection B of this section based on the percentage of each recipient’s rate to the sum of all of the rates.
G. For the purposes of subsections C and D of this section, "travel trailer" has the same meaning prescribed in section 28-2003.