Kearny - Model City Tax Code

Model City Tax Code	City Profile
	Kearny

Seal Arizona Department of Revenue

Kearny, AZ Post Office Box 639, 85137

Contact:	Town Manager (520) 363-5547
Collection By:	Department of Revenue
Sales Tax %:	1; 2 (effective 8/1/93); 2.5 (effective 10/1/06); 3 (effective 7/1/11); 4.0 (effective 1/1/2020)
Use Tax %:	4.0 (effective 1/1/2020)
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:	12-17-87
Chapter #:	8A

Amendments or Special Provisions:

1. Impose a 0% tax on mining.

2. Impose an additional 3% bed tax. Effective October 1, 1990.

3. Impose a 3.5% rate on construction contracting activities, effective October 1, 2006. Impose a 4% rate effective July 1, 2009.

4. On November 18, 2019, the Mayor and the Council of the Town of Kearny approved Ordinance No. 19-213 to increase the Transaction Privilege Tax (TPT) rate from three percent (3.0%) to four percent (4.0%).

This Ordinance also removed Model Option 15 which added two new rates: Use Tax Purchases (029) and Use Tax From Inventory (030) at four percent (4.0%). This Ordinance also adopted Local Option JJ which exempts the Town of Kearny from Use Tax.

This change has an effective date of January 1, 2020.