San Luis - Model City Tax Code

Model City Tax Code	City Profile
	San Luis

San Luis, AZ Post Office Box 1170, 85349

Contact:	City Administrator (928) 341-8520
Collection By:	Department of Revenue
Sales Tax %:	2; 2.5 (effective 10/1/91); 3.5 (effective October 1, 2004); 4 (effective 6/1/08)
Use Tax %:	2.5 (effective 11/1/96); 3.5 (effective October 1, 2004); 4 (effective 6/1/08)
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:	5-13-87
Chapter #:	7A

Amendments or Special Provisions:

1. Ordinance No. 253 of the City of San Luis eliminated the tax credit for utility franchise fees, effective April 1, 2008. Section 7A-480 (d) is hereby amended to read as follows: (d) (Reserved).

2. Effective 06/01/16, imposes a two-tier tax rate for a retail purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.0%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.5%) shall apply to the amount that exceeds $2,500.

3. Effective 06/01/16, imposes a two-tier tax rate for a use tax purchase of any single item of tangible personal property that exceeds $2,500. A tax rate of four percent (4.0%) shall apply to the first $2,500, and a tax rate of one and one half percent (1.5%) shall apply to the amount that exceeds $2,500.