Financial Management Services

Transportation Funding

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 Dec. 31, 2025. Often referred to as the "half-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 percent goes into the Maricopa County Regional Area Road Fund (RARF) consisting of
    • 56.2 percent 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.
    • 10.5 percent to the Maricopa County RARF for major arterial streets and intersection improvements, including debt service, capital expense and implementation studies.
  • 33.3 percent goes 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

The above audits and reports are the most current releases on their subjects and are prepared by ADOT's Office of Financial Management Services (FMS). The information and any expressions of opinion herein are subject to change without notice, and the posting of information on this website does not imply that there has been no change in the affairs of ADOT since the date of the document. For historical information, visit the Archived Audits and Reports page.

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Civil Rights

Pursuant to Title VI of the Civil Rights Act of 1964, the Americans with Disabilities Act (ADA) and other nondiscrimination laws and authorities, ADOT does not discriminate on the basis of race, color, national origin, sex, age, or disability. Persons that require a reasonable accommodation based on language or disability should contact ADOT’s Civil Rights Office at Requests should be made as early as possible to ensure the State has an opportunity to address the accommodation.

De acuerdo con el Título VI de la Ley de Derechos Civiles de 1964, la Ley de Estadounidenses con Discapacidades (ADA por sus siglas en inglés) y otras normas y leyes antidiscriminatorias, el Departamento de Transporte de Arizona (ADOT) no discrimina por motivos de raza, color, origen nacional, sexo, edad o discapacidad. Las personas que requieran asistencia (dentro de lo razonable) ya sea por el idioma o discapacidad deben ponerse en contacto con la Oficina de Derechos Civiles de ADOT en Las solicitudes deben hacerse lo más antes posible para asegurar que el Estado tenga la oportunidad de hacer los arreglos necesarios.