Arizona Revised Statutes

Ariz. Rev. Stat. § 4-223 (2026)

Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions

✓ current as of May 2026

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A. In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the power to levy a tax on the privilege of engaging or continuing in the business of selling spirituous liquor at retail within their corporate limits and to impose a permit tax or fee, but this section shall not apply to wholesalers licensed under section 4-209.

B. This section shall not be construed to give to incorporated cities and towns power to prohibit the manufacture, sale, distribution, and disposal of intoxicating liquors.

Notes of Decisions

Cited in 2 cases, 1967–1984 · leading case: Tanque Verde Enter. v. City of Tucson, 691 P.2d 302 (Ariz. 1984).

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Tanque Verde Enter. v. City of Tucson, 691 P.2d 302 (Ariz. 1984). · cites it 4× “Importantly, however, the court based this statement not upon the Fourteenth Amendment, but upon A.R.S. § 4-223, sub-sec. B. 4 This statute empowers the City to impose liquor licensing fees, but it also reserves to the state the power to prohibit the liquor retail business.”

Kaufman v. City of Tucson, 433 P.2d 282 (Ariz. Ct. App. 1967). · cites it 2× “, provides in part: “ * * * For all corporate purposes, all municipal corporations may be vested with authority to assess and collect taxes7’ A.R.S. § 4-223, subsec. A provides: "In addition to the taxes provided for in this chapter, incorporated cities and towns shall have the…”

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