The Maricopa County Transportation Excise Tax, often referred to as the “1/2 cent sales 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. Transportation excise tax revenues are deposited in the Maricopa County Regional Area Road Fund (RARF) which is administered by the Arizona Department of Transportation. These revenues were the principal source of funding for the Regional Freeway System in Maricopa County and were dedicated by statute to the purchase of right-of-way, design and construction of new freeways, widening of existing freeways and highways, improvements to the arterial street system, regional bus service and high capacity transit services such as light rail.

Maricopa County's Parks and Recreation Department now features one of the nation's largest county park systems, with 10 regional parks totaling more than 120,000 acres. In an effort to manage the future needs of residents and the growth of the county the Department decided to update the previous Master Plan for the Park System which was completed over 40 years ago. The Strategic System Master Plan evaluates all aspects of the Department’s management efforts and seeks strong community input into the elements and expectations they have for the system today and in the future.