Model City Tax Code City Profile

Tucson
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Tucson, AZ   Post Office Box 27210, 85726

Contact: Revenue Administrator
520 791-4080
Taxpayer Problem
Resolution Officer: 		Karen Tenace
(520) 791-4893
Collection By: Self; Dept. of Revenue (effective 1/1/2017)
Sales Tax %: 2; 2.5 (effective 7/1/17); 2.6 (effective 3/1/18)
Use Tax %: None; 2 (effective 7/1/03); 2.5 (effective 7/1/17); 2.6 (effective 3/1/18)
City Tax Rates: Web Page
Interest Rate %/month: (same as state)
License Fee: $45.00 (Application Fee$25.00); $20.00 (effective 1/1/15)
Length of License: Annual (with renewal fee of $45.00); $20.00 (effective 1/1/15)  
Criminal Penalty: Class 2
Date Code Effective: 4-1-87
Chapter #: Chapter 19 Article II

Amendments or Special Provisions:

 

1. Imposes a 4% transient rental tax on rent from persons renting accommodations for less than 30 consecutive days and a $1 per night charge per room rented, but not as a part of the model tax code. Effective July 1, 2003 the tax rate increased to 6%. Effective July 1, 2009, the per room per night surcharge will be $2.Effective July 1, 2016, the per room per night surcharge will be $4.

2. Sec. 19-310. Licensing: Duration of license; transferability; display.(Expires on December 31, 2014)

      (a)     Except as provided in 19-320, the privilege license shall be the valid only for the calendar year in which it is issued unless renewed each year by filling the appropriate application for renewal and paying the renewal fee of twenty dollars ($20.00) which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January. Application and payment for renewal must be received within the tax collector’s office by such date to be deemed filed and paid.

      (d)     Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such date and until the appropriate application for renewal and renewal fee of thirty dollars ($30.00) has been received by the tax collector.

3. Tucson Code Section 19-130.1 is repealed effective 1/1/15.