Arizona Laws 48-4982. Annual replenishment tax; contract replenishment tax
A. On or before the third Monday of August of each year after the qualification of the water district member service area of any municipal provider, the district shall levy a replenishment tax against each municipal provider that has a qualified water district member service area for the privilege of withdrawing and delivering excess groundwater within the water district member service area. The replenishment tax shall be levied for the active management area in which the district is located at an assessment rate per acre-foot of groundwater sufficient to produce the amount of money estimated as needed to pay the costs and expenses to replenish groundwater established under section 48-4973, subsection A, and taking into account any annual replenishment assessment levied under section 48-4979.
Terms Used In Arizona Laws 48-4982
- Active management area: means an active management area established under Title 45, Chapter 2. See Arizona Laws 48-4801
- Contract: A legal written agreement that becomes binding when signed.
- District: means an active management area water district established under this chapter. See Arizona Laws 48-4801
- Excess groundwater: means an amount of groundwater equal to that amount of groundwater delivered to a water district member land in a calendar year or delivered within a water district member service area by the municipal provider for that water district member service area in a calendar year in excess of the amount of groundwater that may be used at the water district member land in that calendar year or may be delivered by the municipal provider for use within the water district member service area in that calendar year consistent with the applicable assured water supply rules adopted by the department of water resources pursuant to section 45-576, subsection H for the active management area where the water district member land or the water district member service area is located. See Arizona Laws 48-4801
- Municipal provider: means a city, town or private water company. See Arizona Laws 48-4801
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Replenish: means to increase the amount of groundwater in an aquifer through water storage pursuant to Title 45, Chapter 3. See Arizona Laws 48-4801
- Water district member service area: means the service area of a municipal provider that is located in the active management area in which the district is located and that qualifies as a water district member service area under section 48-4981, including any additions to or extensions of the service area. See Arizona Laws 48-4801
B. The district shall promptly transmit a statement to each municipal provider having a water district member service area stating the amount of the annual replenishment tax. The annual replenishment tax to be collected from a municipal provider shall equal the assessment rate per acre-foot of groundwater fixed by the district multiplied by the water district service area replenishment obligation of the municipal provider.
C. On or before the third Monday of August of each year after the district enters into any contract to replenish water pursuant to section 48-4973, subsection B, paragraph 8, the district shall levy a tax against each municipal provider that is a party to a contract to replenish groundwater at the assessment rate provided in the applicable contract. The district shall promptly transmit a statement to each municipal provider that is a party to a contract to replenish groundwater stating the amount of the replenishment tax due under the contract.
D. On or before October 15 of each year, each municipal provider that has a water district member service area shall pay to the district an amount equal to the annual replenishment tax levied by the district.
E. On or before October 15 of each year, each municipal provider that is a party to a contract to replenish groundwater under section 48-4973, subsection B, paragraph 8 shall pay to the district the contract replenishment tax levied by the district pursuant to the contract.
F. Annual replenishment taxes and contract replenishment taxes collected by the district shall be deposited, pursuant to sections 35-146 and 35-147, in the special fund established pursuant to section 48-4974, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
G. If a municipal provider is delinquent for more than ninety days in the payment of its replenishment tax, the district shall promptly notify the director of water resources of the delinquency.