Model City Tax Code City Profile

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Seal Arizona Department of Revenue


Globe, AZ 150 N. Pine Street, 85501


Contact: Tax Administrator
(928) 425-7146
Collection By: Department of Revenue
Sales Tax %: 1; 1.5 (effective 9/1/93); 2 (effective 5/1/05);    2.3(effective 11/1/16)
Use Tax %: 2.3 (effective 1/1/18)
ADOR City Tax Rates: Web Page
Interest Rate %/month: Same as state
License Fee: $2.00
Length of License: Permanent
Criminal Penalty: Class 1
Date Code Effective: 10-8-87
Chapter #:

8A

 

Amendments or Special Provisions:

1. Impose a 0% tax on telecommunications. Effective 9/1/93, impose a 1.5% tax on telecommunications.  Effective 4/1/05, impose a 2% tax on telecommunications.

2. Impose a 0% tax on utilities. Effective 9/1/93, impose a 1.5% tax on utilities.  Effective 4/1/05, impose a 2% tax on utilities.

3. Effective 9/1/93, impose an additional 5% bed tax. Effective 10/1/99, the bed tax rate is reduced to an additional 4%. Effective 10/1/00, the additional bed tax rate is 3%. Effective 7/1/03, the additional bed tax rate is 4% for two years with an automatic reversion to 3% on 7/1/05.

4. Effective 6/1/11, impose a 0% rate on sales or purchases of tangible personal property sold at retail exceeding $15,000 per item. A 2% rate shall apply to the first $15,000

5. Effective 1/1/18, Option V is rescinded removing the tiered tax rate.

6. Effective 1/1/18, Model Option 15 is repealed and a use tax rate is created at 2.3%. Option JJ is adopted exempting the City of Globe from Use Tax.