Model City Tax Code | City Profile |
South Tucson | |
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Amendments or Special Provisions:
1. Impose an additional 2%
bed tax which is collected by the city. Effective 12/1/14 the State will
collect for the city and it will be at a rate of 1.5%.
2. Impose a 3.5% rate on
restaurants and bars (effective 11/1/95). Impose an increase of 5.5%
rate on restaurants and bars (effective 12/1/14).
3. Timbering and other
extraction will remain at a 2.5% (effective 12/1/14).
4. Residential Rental,
Leasing and licensing for Use of Real Property will remain at a 2.5%
(effective 12/1/14).
5. Commercial Rental,
Leasing, and licensing for Use of Real Property will remain at a 2.5%
(effective 12/1/14).
6. Hotel Business Class
will remain at 2.5% (effective 12/1/14).
7. Mining – Metal business
class will remain at .10% (effective 12/1/14).
8. Impose a decrease on
Food for Home Consumption to 1.5% (effective 12/1/14).
10. Section 14-446 is added as follows: (Effective 10/1/2016)
Sec. 14-446. Additional tax on non-residential rental business activity.
In addition to the taxes levied under Section 14-445, there is hereby levied and shall be collected by the Tax Collector an additional tax in an amount equal to four percent (4%) of the
gross income from the business activity of any person engaged in rental, leasing or licensing of nonresidential property or property units. In addition, effective October 1,2016 the following tax rates will change: The tax rate for Hotel/Motel (Additoinal Tax) will increase from one and one half percent (1.5%) to two percent (2%). The tax rate for Hotel will increase from two and one half percent (2.5%) to three and one half percent (3.5%). The tax rates for Telecommunications Services and Utility Services will increase from four and one half percent (4.5%) to five percent (5%). The tax rate for the following business classifications will increase from four and one half percent (4.5%) to five and one half percent (5.5%):
The tax rate for Rental, Leasing, & Licensing for Use of TPP will increase from four and one half percent (4.5%) to six and one half percent (6.5%) The tax rate for Commercial Lease (Additional Tax) was created and will be at four percent (4%).
11. On July 15, 2019, the Mayor and the Council of the City of South Tucson approved Ordinance No. 19-01 to increase the following tax
rates: Retail Sales (017) to five percent (5.0%), Communications (005) to five and one-half percent (5.5%) and Utilities (004) to five and
one-half percent (5.5%).
This change has an effective date of October 1, 2019. |