Name: Peoria, AZ
Contact: Revenue Manager
(623) 773-7160
Addess: Post Office Box 4038, 85380-4038
Taxpayer Problem
Resolution Officer:
Raymond Nelson
(623) 773-7184
Collection By: Self; Dept. of Revenue (effective 1/1/2017)
Sales Tax %: 1.5; 1.8 (effective 1/1/06)
Use Tax %: 1.5; 1.8 (effective 1/1/06)
City Tax Rates: Web Page
Interest Rate %/month: (same as state)
License Fee:

$50.00. Effective 1/1/2015 License Fee is $50.00 and Renewal Fee is $50.00

Length of License: Annual
Criminal Penalty: Class 1
Date Code Effective: 4-1-87
Chapter #: 12

Amendments or Special Provisions:

1. Amendment to Sec. 12-310 (a) as follows: (Expires on December 31, 2014)

(a) Except as provided in section 12-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty ($50.00) dollars which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January each year. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.

2. Impose an additional 2.5% bed tax, effective July 1, 1990; 3.5% effective 1994; 3.8% effective January 1, 2006.

3. Impose a 3% rate on utilities, effective July 1, 1990; 3.3% effective January 1, 2006.

4. Impose a 2.5% rate on restaurants and bars effective August 1, 1992; 2.8% effective January 1, 2006.

5. Impose a 2.5% rate on amusements, exhibitions and similar activities effective August 1, 1992; 2.8% effective January 1, 2006.

6. Amendent to Sec. 12-445(e) as follows:

(e) Effective from and after September 1, 1988, all real property rental gross income from a person who has obtained a permit to enter into life care contracts pursuant to A.R.S. 20-1802(b) and subject to the tax under this section shall be allowed a deduction of thirty-five percent (35%).

7. Effective July 1, 2014, the tax rate for Food for Home Consumption will be going from 1.8% to 1.6%.