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Regional Area Road Fund (RARF)

In November 2004, the voters of Maricopa County approved the extension of the levy of the Maricopa County Transportation Excise Tax for an additional 20 years, ending December 31, 2025. Often referred to as the "1/2 cent sales tax," the tax is levied upon business activities in Maricopa County, including retail sales, contracting, utilities, rental of real and personal property, restaurant and bar receipts, and other activities.

The tax revenues are collected by the Arizona Department of Revenue and are transferred monthly to the State Treasurer. The State Treasurer is required to deposit the collections from the tax as follows:

  • 66.7% into the Maricopa County Regional Area Road Fund (RARF) consisting of:
    • 56.2% for freeways and routes on the state highway system, including design, right-of-way, construction, maintenance and debt service for projects included in the regional transportation plan for Maricopa County; and
    • 10.5% to the Maricopa County RARF for major arterial streets and intersection improvements, including debt service, capital expense and implementation studies
  • 33.3% to a public transportation fund to be used solely for capital costs, maintenance and operation of public transportation classifications along with capital costs and utility relocation costs associated with a light rail public transit system.

ADOT administers the RARF and the Maricopa County Regional Public Transportation Authority is responsible for administering the public transportation fund.


Additional Information:

Transportation Excise Tax Revenue Bonds