Model City Tax Code City Profile

Flagstaff
   Introduction   
   Index               
   Sectins/Regs 
   Appendices      
   Option Charts
   City Profile
   Tax Rate Table
   Links         
   Contact Us     
   Home   

Seal Arizona Department of Revenue


Flagstaff, AZ 211 West Aspen Avenue, 86001

Contact: Customer Service Office
(928) 213-2231
Collection By: ADOR
Sales Tax %: 1; 1.51% (effective 7/1/00); 1.574% (effective 9/1/01); 1.601% (effective 7/1/03); 1.721% (effective 7/1/08); 2.051% (effective 1/1/15); 2.281% (effective 7/1/19)
Use Tax %: 1.0% (effective 10/1/2014); 2.281% (effective 8/1/2019)
City Tax Rates: Web Page
Interest Rate %/month: (same as state)
License Fee: $20 (effective 1/1/2019)
Annual License Renewal Fee: $20 (for new licensing established 7/1/18 or newer)
Length of License: Calendar year (effective 1/1/2019)
Criminal Penalty: Class 1
Date Code Effective: 7-16-87
Chapter #:

3-5

 

Amendments or Special Provisions:

1. This chapter terminates on November 4, 2024 and any extension beyond this time is subject to approval by the registered voters of Flagstaff.

2. Impose an additional 2% tax on hotels, restaurants and bars but not as part of model tax code. until 8/14/2014.The additional 2% tax was moved into the model tax code effective 8/14/2014. Accordingly, this had the effect of showing an increase in the privilege tax on Hotels.to 3.721% and the privilege tax on Restaurants and Bars to 3.721% in the model tax code effective 8/14/2014, even though the total tax rate remained the same. Increases the privilege tax on Hotels to 4.051% and the privilege tax on Restaurants and Bars in the model tax code to 4.051% effective 1/1/2015. Increase the privilege tax on Hotels to 4.281% and the privilege tax on Restaurants and Bars to 4.281% effective 7/1/2019.

3. Imposes an 2% license tax on gross proceeds of all sales of telephone service by an provider who uses any city right-of_way, but not as part of model tax code. This tax was approved by the registered voters of Flagstaff in 1962.

4. On June 19, 2018, the Council of Flagstaff passed Ordinance No. 2018-22. Ordinance No. 2018-22 amends the City of Flagstaff Tax Code Section 3-05-003-0320 by reducing the license fee from forty six dollars ($46) to twenty dollars ($20) and increasing the annual license renewal fee from zero dollars ($0) to twenty dollars ($20); all relating to the City of Flagstaff regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

This Change has an effective date of January 1, 2019

5. On November 6, 2018, a majority of voters in the City of Flagstaff approved Proposition 420 to increase the Transaction Privilege Tax (TPT) to 2.281% as well as Hotels (044) and Restaurant and Bars (011) to 4.281%. The rate increases referenced in Ordinance No. 2019-01 and detailed in Resolution No.2019-01 will provide 0.23% solely for a Lone Tree Railroad Overpass from Butler Avenue to Route 66 for a twenty (20) year period.

This Change has an effective date of July 1, 2019

6. On July 2, 2019, the Mayor and the Council of the City of Flagstaff approved Ordinance No. 2019-13 to increase Use Tax Purchases (029) and also Use Tax From Inventory (030) to 2.281%

This Change has an effective date of August 1, 2019