23-769

23-769. Job training employer tax

(Rpld. 1/1/12)

A. Beginning on January 1, 2001, a tax equal to one-tenth of one per cent of
taxable wages as provided and defined in section 23-622 and that are paid to an employee
each year is imposed on each employer in this state except employers described in
subsection B or C of this section.

B. Subsection A of this section does not apply to employers who have elected to
become liable for payment in lieu of contributions pursuant to section 23-750.

C. Until the amount of the excise tax imposed pursuant to 26 United States Code
section 3301 is reduced to six per cent or less, subsection A of this section does not
apply to employers:

1. With a positive reserve ratio of at least thirteen per cent pursuant to section
23-730.

2. With a positive reserve ratio of at least twelve per cent but less than thirteen
per cent.

3. That are assigned the contribution rate of two per cent pursuant to section
23-729 or two and seven-tenths per cent pursuant to section 23-730.

4. With a negative reserve ratio pursuant to section 23-730.

D. The department of economic security shall collect this tax on a quarterly basis
and shall deposit, pursuant to sections 35-146 and 35-147, the monies collected pursuant
to this section in the Arizona job training fund established by section 41-1544. Monies
collected pursuant to this section shall not be commingled in any manner with monies
collected pursuant to articles 4, 5 and 5.1 of this chapter.

E. From and after December 31, 2004, the payment of contributions or job training
employer taxes is not required if the quarterly amount of the contributions and taxes is
less than ten dollars.