{"data":{"id":"us-az/a.r.s.-4-223","jurisdiction":"us-az","citation":"A.R.S. § 4-223","heading":"Authority of cities and towns to tax transactions involving spirituous liquors; prohibitions","body":"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.\n\nB. 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.","path":["Title 4 Alcoholic Beverages"],"source_url":"https://www.azleg.gov/ars/4/00223.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"bb253c16d38512d8365c0ac9670fa3847e1d3ffb4d72df89502be9d6f09afae0","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-4-222","next":"us-az/a.r.s.-4-224"},"notice":"GroundRules: Original legal text. Not legal advice."}