Model City Tax Code City Profile

South Tucson

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Seal Arizona Department of Revenue

 


South Tucson, AZ Post Office Box 7307, 85725


Contact: Finance Director
(520) 792-2424
Collection By: Department of Revenue
Sales Tax %: 2; 2.5 (effective 11/1/95); 4.5 (effective 12/1/14); 5.0 (effective 10/1/2019)
Use Tax %: None
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: 7-14-87
Chapter #:

9A

 

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).

9. Adopted Appendix IV.

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%):

Business Class  Region Code Business Code
Adverstising ST 018
Amusements ST 012
Contracting - Prime ST 015
Contracting - Speculative Builders ST 016
Contracting - Owner Builders ST 037
Job Printing ST 010
Manufactured Buildings ST 027
Publication ST 009
Transporting ST 006

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.