transportation tax; deposit; county board

HB 2002 amends Arizona law to establish rules for counties that voters approve to levy a transportation excise tax. The tax rate cannot exceed 20% of existing business transaction tax rates, and collected funds must be deposited into specific transportation funds based on county population size: counties over 400,000 residents send revenue to the regional transportation fund, while smaller counties can choose between funds or split allocations. All tax revenue must be used for transportation projects within the county, with no reduction in tax rates if underlying business taxes change. The bill requires voter approval for the tax to take effect and specifies it would be effective starting April 9, 2026.