Paradise Valley - Model City Tax Code

Model City Tax Code	City Profile
	Paradise Valley

Seal Arizona Department of Revenue

Paradise Valley, AZ 6401 East Lincoln, 85253

Contact:	Town Clerk (480) 948-7411
Collection By:	Department of Revenue
Sales Tax %:	1; 1.2 (effectiven 10/1/93); 1.4 (effective 1/1/99); 1.65 (effective 9/1/04); 2.50 (effective 7/31/11)
Use Tax %:	1.4 (effective 4/1/99); 1.65 (effective 9/1/04); 2.50 (effective 7/31/11)
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:	3-12-87
Chapter #:	4A

Amendments or Special Provisions:

1. Impose an additional 2% bed tax. Effective 10/1/93, bed tax rate increases to 3%. Increase the additional tax to 3.4% effective August 8/1/10.

2. Adopted Appendix IV.

3. Impose a 1.65% tax rate for residential rental. Effective 7/31/11.

4. Section 8A-446 is added as follows: (Effective 11/17/11).

Sec. 8A-446. Additional tax on non-residential rental business activity.

In addition to the taxes levied under Section 8A-445, there is hereby levied and shall be collected by the Tax Collector an additional tax in the amount equal to eighty five hundredths percent (0.85%) of the gross income from the business activity of any person engaged in the rental, leasing or licensing of nonresidential property or property units.