Section 5-1134 - Excise tax on hotels and motelsA. The qualified electors, by majority vote at an election held pursuant to section 5-1103, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under title 42, chapter 5 and classified under section 42-5070 within the authority. A tax under this section is in addition to the tax imposed by title 42, chapter 5 and any tax imposed by any other political subdivision in the authority.B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election, and shall continue in this manner for three hundred sixty months except as provided by section 5-1139.C. Except as provided by section 5-1139, the rate of the tax is .45 per cent of the tax base prescribed by section 42-5070.If a majority of the qualified electors voting on the issue in the first election held pursuant to section 5-1103, Arizona Revised Statutes, as added by this act, reject the levy of taxes and issuance of bonds for the purposes of establishing a sports authority district, title 5, chapter 9, Arizona Revised Statutes, as added by this act, is repealed.