Recent and proposed changes to the Model City Tax Code and City Rates



2019 Amendments to the Model City Tax Code

2018 Amendments to the Model City Tax Code

2014 Amendments to the Model City Tax Code

2013 Amendments to the Model City Tax Code

2012 Amendments to the Model City Tax Code

January 2020

TOWN OF KEARNY

Effective January 1, 2020

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.

Rates that will change on the Transaction Privilege and Other Tax Rate Table are referenced below.

KEARNY REGION CODE: KN  BUSINESS CODE  OLD TAX RATE NEW TAX RATE
Advertising 018 3.00 4.00
Amusements 012 3.00 4.00
Contracting - Prime 015 4.00 No Change
Contracting - Speculative Builders 016 4.00 No Change
Contracting - Owner Builder 037 4.00 No Change
Job Printing 010 3.00 4.00
Manufactured Buildings 027 3.00 4.00
Timbering and Other Extraction 020 3.00 4.00
Publication 009 3.00 4.00
Hotels 044 3.00 4.00
Hotel/Motel (Additional Tax) 144 3.00 4.00
Residential Rental, Leasing, & Licensing for Use 045 2.50 No Change
Commercial Rental, leasing, & licensing for Use 213 2.50 No Change
Rental, Leasing, & Licensing for Use of TPP 214 3.00 4.00
Restaurant and Bars 011 3.00 4.00
Rentail Sales 017 3.00 4.00
Retail Sales Food for Home Consumption 062 3.00 4.00
MRRA Amount 315 3.00 4.00
Communications 005 3.00 4.00
Transporting 006 3.00 4.00
Utilities 004 3.00 4.00
Use Tax Purchases 029 N/A 4.00
Use Tax From Inventory 030 N/A 4.00

Rates that will change on the Remote Seller & Marketplace Facilitator Transaction Privilege Tax Rate Table are referenced below.

Rates that will change on the Transaction Privilege and Other Tax Rate Table are referenced below.

KEARNY REGION CODE: KN  BUSINESS CODE  OLD TAX RATE NEW TAX RATE
Retail Sales 605 3.00 4.00
Retail Sales- Single Item Over N/A N/A N/A
Retail Sales Food for Home Consumption 606 3.00 4.00

For Marketplace Facilitator with Arizona Physical Presence:

KEARNY REGION CODE: KN  BUSINESS CODE  OLD TAX RATE NEW TAX RATE
Marketplace Facilitators in Arizona Retail Sales 017 3.00 4.00
Marketplace Facilitators in Arizona Retail Sales-Single Item Over N/A N/A N/A
Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption 062 3.00 4.00
Marketplace Facilitators in Arizona Third Party Sales 605 3.00 4.00
Marketplace Facilitators in Arizona Third Party SalesSingle Item Over N/A N/A N/A
Marketplace Facilitators in Arizona Third Party Sales Food For Home Consumption 606 3.00 4.00

November 2019

TOWN OF CLARKDALE

Effective November 1, 2019

On August 13, 2019, the Mayor and the Council of Clarkdale passed Ordinance No. 398 which amends the Town of Clarkdale Tax Code by increasing the rate of taxation from the existing rate of three percent (3.0%) to a total of three and one-half percent (3.5%). This change affects the following business classifications:

Business Class  Region Code Business Code
Advertising CD 018
Amusement CD 012
Job Printing CD 010
Manufactured Buildings CD 027
Timbering and Other Extraction CD 020
Publication CD 009
Hotels CD 044
Rental, Leasing, & Licensing for Use of TPP CD 214
Restaurant and Bars CD 011
Retail Sales CD 017
MRRA Amount CD 315
Communications CD 005
Transporting CD 006
Utilities CD 004

The tax rate in the following Business Classes of the Tax Code of the Town of Clarkdale will be increasing from four percent (4.0%) to four and one-half percent (4.5%):

Business Class  Region Code Business Code
Contracting – Prime CD 015
Contracting – Speculative Builders CD 016
Contracting – Owner Builders CD 037

The tax rate in the following Business Classes of the Tax Code of the Town of Clarkdale will not change:

Business Class  Region Code Business Code
Severance - Metal Mining CD 019
Hotel/Motel (Additional Tax) CD 144
Residenatial Rental, Leasing & Licensing for Use CD 045
Commercial Rental, Leasing & Licensing for Use CD 213

This change has an effective date of November 1, 2019.

TOWN OF FOUNTAIN HILLS

Effective November 1, 2019

On August 13, 2019, the Mayor and the Council of the Town of Fountain Hills approved Ordinance No. 19-12 to increase the Transaction Privilege Tax (TPT) by three-tenths percent (0.3%) for the following rates:

Business Class  Region Code Business Code
Advertising FH 018
Amusement FH 012
Contracting – Prime FH 015
Contracting – Speculative Builders FH 016
Contracting – Owner Builders FH 037
Job Printing FH 010
Manufactured Buildings FH 027
Timbering and Other Extraction FH 020
Publication FH 009
Hotels FH 044
Commercial Lease (Additional Tax) FH 313
Rental, Leasing, & Licensing for Use of TPP FH 214
Restaurant and Bars FH 011
Retail Sales FH 017
Retail Sales Food for Home Consumption FH 062
MRRA Amount FH 315
Communications FH 005
Transporting FH 006
Utilities FH 004
Use Tax Purchases FH 029
Use Tax From Inventory FH 030

All changes have an effective date of November 1, 2019.

October 2019

CITY OF SOUTH TUCSON

Effective October 1, 2019

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.

Rates that will change per this Ordinance are referenced below.

Business Class  Region Code Business Code
Retail Sales ST 017
Communications ST 005
Utilities ST 004

TOWN OF PAYSON

Effective October 1, 2019

In 2002, the voters of the Town of Payson approved the sale of bonds to upgrade the Public Safety Communications system and construct a new fire station. The voters of the Town of Payson also approved increasing the Town’s Transaction Privilege Tax (TPT) rate by 0.12% to repay the funds generated by the Project 2003 Bonds.

On October 28, 2004, the Mayor and the Council approved Ordinance 665 to increase the Transaction Privilege Tax (TPT) rate by 0.12% and that the tax rate increase was to be repealed once the Project 2003 bonds were fully redeemed and all costs paid.

The Town of Payson has notified the Arizona Department of Revenue to reduce the Transaction Privilege Tax (TPT) rate by 0.12%.

This change has an effective date of October 1, 2019.

Rates that will change on the Transaction Privilege and Other Tax Rate Table are referenced below.

PAYSON REGION CODE: PS Business Code Old Tax Rate New Tax Rate
Advertising 018 3.00 2.88
Amusement 012 3.00 2.88
Contracting – Prime 015 3.00 2.88
Contracting – Speculative Builders 016 3.00 2.88
Contracting – Owner Builders 037 3.00 2.88
Job Printing 010 3.00 2.88
Manufactured Buildings 027 3.00 2.88
Timbering and Other Extraction 020 3.00 2.88
Severance- Metal Mining 019 .10 NO CHANGE
Publication 009 3.00 2.88
Hotels 044 3.00 2.88
Hotel/Motel (Additional Tax) 114 5.00 NO CHANGE
Commercial Rental, Leasing, & Licensing for Use 213 3.00 2.88
Rental Occupancy 040 2.12 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 2.88
Restaurant and Bars 011 3.00 2.88
Retail Sales 017 3.00 2.88
Retail Sales Food for Home Consumption 062 3.00 2.88
MRRA Amount 315 3.00 2.88
Communications 005 3.00 2.88
Transporting 006 3.00 2.88
Utilities 004 3.00 2.88

Rates that will change on the Remote Seller & Marketplace Facilitator Transaction Privilege Tax Rate Table are referenced below.

For Remote Sellers Marketplace Facilitator (Out-of-State with no Arizona Physical Presence):

PAYSON REGION CODE: PS Business Code Old Tax Rate New Tax Rate
Retail Sales 605 3.00 2.88
Retail Sales-Single Item Over N/A N/A N/A
Retail Sales Food for Home Consumption 606 3.00 2.88

For Marketplace Facilitator with Arizona Physical Presence:

PAYSON REGION CODE: PS Business Code Old Tax Rate New Tax Rate
Marketplace Facilitators in Arizona Retail Sales 017 3.00 2.88
Marketplace Facilitators in Arizona Retail Sales-Single Item Over N/A N/A N/A
Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption 062 3.00 2.88
Marketplace Facilitators in Arizona Third Party Sales 605 3.00 2.88
Marketplace Facilitators in Arizona Third Party Sales-Single Item Over N/A N/A N/A
Marketplace Facilitators in Arizona Third Party Sales Food For Home Consumption 606 3.00 2.88

September 2019

CITY OF DOUGLAS

Effective September 1, 2019

On July 29, 2019, the Mayor and the Council of the City of Douglas approved Ordinance No. 19-1111 to increase the Transaction Privilege Tax (TPT) to three and eight-tenths percent 3.8% for the following rates:

Business Class  Region Code Business Code
Advertising DL 018
Amusement DL 012
Contracting – Prime DL 015
Contracting – Speculative Builders DL 016
Contracting – Owner Builders DL 037
Feed at Wholesale DL 116
Job Printing DL 010
Manufactured Buildings DL 027
Timbering and Other Extraction DL 020
Publication DL 009
Hotels DL 044
Rental, Leasing, & Licensing for Use of TPP DL 214
Restaurant and Bars DL 011
Retail Sales DL 017
Retail Sales Food for Home Consumption DL 062
MRRA Amount DL 315
Communications DL 005
Transporting DL 006
Utilities DL 004
Use Tax Purchases DL 029
Use Tax From Inventory DL 030

Ordinance No. 19-1111 also replaced the Transaction Privilege Tax (TPT) for Retail Sales (Single Item Over $10,000) (Business Code: 917) to Retail Sales (Single Item Portion Over $10,000) (Business Code: 367). The Transaction Privilege Tax (TPT) is three and eight-tenths percent (3.8%) for the first $10,000 and for amounts above the $10,000 shall be at two and eight-tenths percent (2.8%). This also added a new tiered rate for Use Tax which is Use Tax Purchases (Single Item Portion Over $10,000) (Business Code: 369).

Business Class  Region Code Business Code
Retail Sales (Single Item Portion Over $10,000) DL 367
Use Tax Purchases (Single Item Portion Over $10,000) DL 369

Additionally, Ordinance No. 19-1111 included an increase to the Transaction Privilege Tax (TPT) for Hotel/Motel (Additional Tax) (Business Code: 144) to four percent 4.0%.

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) DL 144

All changes have an effective date of September 1, 2019.

August 2019

CITY OF FLAGSTAFF

Effective August 1, 2019

On July 2, 2019, the Mayor and the Council of the City of Flagstaff approved Ordinance No. 2019-13 to increase Use Tax Purchases (029) and also Use Tax From Inventory (030) to 2.281%.

This change has an effective date of August 1, 2019.

Business Class  Region Code Business Code
Use Tax Purchases FS 029
Use Tax From Inventory FS 030

May 2019

CITY OF SCOTTSDALE

Effective May 1, 2017(retroactive allowed)

On June 11, 2019, the Mayor and Council of the City of Scottsdale passed Ordinance No. 4403 electing Local Option QQ. Local Option QQ in Section 465 of the Model City Tax Code allows a Retail Transaction Privilege Tax Exemption for sales of fine art to out of state customers. The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling.

This change has an effective date of May 1, 2017.

July 2019

CITY OF BENSON

Effective July 1, 2019

On April 22, 2019, the Mayor and Council of the City of Benson passed Ordinance No. 597 eliminating: Model Option 15 and adding Use Tax Purchases (Business Code 029) at three and one-half percent (3.5%), Use Tax From Inventory (Business Code: 030) at three and one-half percent (3.5%) and Use Tax Purchases (Single item over $5,000) (Business Code 729) at one percent (1.0%). In addition, Ordinance No. 597 selects Local Option JJ which exempts the City of Benson from Use Tax Purchases, Use Tax From Inventory and Use Tax Purchases (Single item over $5,000). The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling.

This change has an effective date of July 1, 2019.

Business Class  Region Code Business Code
Use Tax Purchases* BS 029
Use Tax From Inventory* BS 030
Use Tax (Single item of $5,000)* BS 729

*Use Tax Purchases (Business Code 029) at three and one-half percent (3.5%), Use Tax From Inventory (Business Code: 030) at three and one-half percent (3.5%) and Use Tax Purchases (Single item over $5,000) (Business Code 729) at one percent (1.0%).

CITY OF FLAGSTAFF

Effective July 1, 2019

On November 6, 2018, a majority of voters in the City of Flagstaff approved Proposition 420 to increase the Transaction Privilege Tax (TPT) to 2.281% as well as Hotels (044) and Restaurant and Bars (011) to 4.281%. The rate increases referenced in Ordinance No. 2019-01 and detailed in Resolution No. 2019-01 will provide 0.23% solely for a Lone Tree Railroad Overpass from Butler Avenue to Route 66 for a twenty (20) year period.

This change has an effective date of July 1, 2019.

Rates that will change per this Ordinance are referenced below.

Business Class  Region Code Business Code
Advertising FS 018
Amusement FS 012
Contracting – Prime FS 015
Contracting – Speculative Builders FS 016
Contracting – Owner Builders FS 037
Feed at Wholesale FS 116
Job Printing FS 010
Manufactured Buildings FS 027
Timbering and Other Extraction FS 020
Publication FS 009
Hotels FS 044
Commercial Rental, Leasing & Licensing for Use FS 213
Rental, Leasing, & Licensing for Use of TPP FS 214
Restaurant and Bars FS 011
Retail Sales FS 017
MRRA Amount FS 315
Communications FS 005
Transporting FS 006
Utilities FS 004

July 2019

CITY OF Flagstaff

Effective August 1, 2019

On July 2, 2019, the Mayor and the Council of the City of Flagstaff approved Ordinance No. 2019-13 to increase Use Tax Purchases (029) and also Use Tax From Inventory (030) to 2.281%.

is change has an effective date of August 1, 2019.

Business Class  Region Code Business Code
Use Tax Purchases FS 029
Use Tax From Inventory FS 030

June 2019

CITY OF YUMA

Effective June 1, 2019

On March 6, 2019, the Mayor and the Council of the City of Yuma passed Ordinance No. O2019-013. Ordinance No. O2019-013 amends the City of Yuma Tax Code by adding Wastewater Utility Services (Business Code: 485) at one and seven-tenths percent (1.7%).

This change has an effective date of June 1, 2019.

Business Class  Region Code Business Code
Wastewater Utility Services YM 485

TOWN OF SUPERIOR

Effective June 1, 2019

The Mayor and the Council of the Town of Superior passed Ordinance No. 18-144 which amended the Superior Tax Code by adding Hotel/Motel (Additional Tax) (Business Code: 144) at four percent (4.0%).

This change has an effective date of June 1, 2019.

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) SI 144

March 2019

CITY OF BISBEE

Effective March 1, 2019

On December 16, 2014, the Mayor and the Council of the City of Bisbee approved Ordinance O-14-09 to increase the Transaction Privilege Tax (TPT) for Hotel/Motel (Additional Tax) (Business Code: 144) from Two and One Half Percent (2.5%) to Three and One Half Percent (3.5%). The rate increase was to remain for 4 years to provide funds for promoting the City of Bisbee as an overnight visitor destination and was effective on March 1, 2015.

At the request of the City of Bisbee, the rate increase will sunset on February 28, 2019.

The Transaction Privilege Tax (TPT) for Hotel/Motel (Additional Tax) (Business Code: 144) will revert back to Two and One Half Percent (2.5%).

This change has an effective date of March 1, 2019.

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) BB 144

CITY OF MESA

Effective March 1, 2019

On November 6, 2018, a majority of voters in the City of Mesa approved Question 2 to increase the Transaction Privilege Tax (TPT) to 2.0%. The rate increases detailed in Ordinance 5478 will provide funds solely for Mesa Police, Mesa Fire and Medical Services, Personnel, Equipment, Training and Related Costs.

This change has an effective date of March 1, 2019.

Rates that will change per Ordinance 5478 are referenced below.

Business Class  Region Code Business Code
Advertising ME 018
Amusement ME 012
Contracting-Prime ME 015
Contracting - Speculative Builder ME 016
Contracting - Owner Builder ME 037
Job Printing ME 010
Manufactured Buildings ME 027
Timbering and Other Extraction ME 020
Publication ME 009
Hotels ME 044
Residential Rental, Leasing & Licensing for Use ME 045
Commercial Rental, Leasing & Licensing for Use ME 213
Rental, Leasing, & Licensing for Use of Tangible Personal Property ME 214
Restaurant and Bars ME 011
Retail Sales ME 017
MRRA Amount ME 315
Communications ME 005
Transporting ME 006
Utilities ME 004
Wastewater Removal Services ME 485
Use Tax Purchases ME 029
Use Tax From Inventory ME 030

February 2019

Town of Guadalupe

Effective February 1, 2019

On December 13, 2018, the Mayor and Council of the Town of Guadalupe passed Ordinance No. O2018.03 eliminating: Local Option B and Model Option 15 and adding Use Tax Purchases (Business Code 029) at four percent (4.0%) and Use Tax From Inventory (Business Code: 030) at four percent (4.0%). In addition, Ordinance No. O2018.03 selects Local Option JJ which exempts the Town of Guadalupe from Use Tax Purchases and Use Tax From Inventory. The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling.

The change has an effective date of February 1, 2019.

Business Class  Region Code Business Code
Use Tax Purchases* GU 029
Use Tax From Inventory* GU 030

*Use Tax Purchases (Business Code: 029) at four percent (4.0%) and Use Tax From Inventory (Business Code: 030) at four percent (4.0%).

CITY OF SCOTTSDALE

Effective February 1, 2019

On November 6, 2018, a majority of voters in the City of Scottsdale approved Question 1 to increase the Transaction Privilege Tax (TPT) to 1.75% for the following business codes referenced below as well as increase the Use Tax Rates to 1.55%. The rate increases will remain for 10 years to provide funds for transportation improvement projects

The change has an effective date of February 1, 2019.

Business Class  Region Code Business Code
Advertising SC 018
Amusement SC 012
Contracting-Prime SC 015
Contracting - Speculative Builder SC 016
Contracting - Owner Builder SC 037
Feed at Wholesale SC 116
Job Printing SC 010
Manufactured Buildings SC 027
Timbering and Other Extraction SC 020
Publication SC 009
Hotels SC 044
Residential Rental, Leasing & Licensing for Use SC 045
Commercial Rental, Leasing & Licensing for Use SC 213
Rental, Leasing, & Licensing for Use of Tangible Personal Property SC 214
Restaurant and Bars SC 011
Retail Sales SC 017
Retail Sales Food for Home Consumption SC 062
MRRA Amount SC 315
Communications SC 005
Transporting SC 006
Utilities SC 004
Wastewater Removal Services SC 485
Use Tax Purchases* SC 029
Use Tax From Inventory* SC 030

Use Tax Purchases (029) and Use Tax From Inventory (030) will adjust to 1.55% on February 1, 2019.

TOWN OF GUADALUPE

Effective February 1, 2019

On October 11, 2018, the Mayor and Council of the Town of Guadalupe passed Ordinance No. O2018.02. Ordinance No. O2018.02 adopted "The 2012-2014 Amendments to the Tax Code of the Town of Guadalupe". The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling.

The change has an effective date of February 1, 2019.

January 2019

CITY OF DOUGLAS

Effective January 1, 2019

On November 14, 2018, the Mayor and the Council of the City of Douglas passed Ordinance No. 18-1092. Ordinance No. 18-1092 amends the City of Douglas Tax Code by increasing both Use Tax Purchases (Tax Code: 029) and Use Tax From Inventory (Tax Code: 030) from two and one-half percent (2.5%) to two and eight-tenths percent (2.8%).

This change has an effective date of January 1, 2019.

Business Class  Region Code Business Code
Use Tax Purchases DL 029
Use Tax From Inventory DL 030

CITY OF KINGMAN

Effective January 1, 2019

On November 6, 2018, the voters in the City of Kingman overwhelmingly voted on Proposition 413 to reduce the Transaction Privilege Tax (TPT) to 2.5% for the following business codes referenced below.

This change has an effective date of January 1, 2019.

Business Class  Region Code Business Code
Advertising KM 018
Amusement KM 012
Contracting-Prime KM 015
Contracting - Speculative Builder KM 016
Contracting - Owner Builder KM 037
Job Printing KM 010
Manufactured Buildings KM 027
Timbering and Other Extraction KM 020
Publication KM 009
Hotels KM 044
Rental, Leasing, & Licensing for Use of Tangible Personal Property KM 214
Restaurant and Bars KM 011
Retail Sales KM 017
Communications KM 005
Transporting KM 006
Utilities KM 004
Use Tax Purchases KM 029
Use Tax From Inventory KM 030

CITY OF FLAGSTAFF

Effective January 1, 2019

On June 19, 2018, the Council of the Flagstaff passed Ordinance No. 2018-22. Ordinance No. 2018-22 amends the city of Flagstaff Tax Code Section 3-05-003-03220 by reducing the license fee from forty six dollars ($46) to twenty dollars ($20) and creating an annual license renewal fee of twenty dollars ($20); all relating to City of Flagstaff regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

The change in the license Fee goes into effect January 1, 2019. The Annual License Renewal Fee goes into effect July 1, 2018 to be in effect for the 2019 renewals.

TOWN OF MARANA

Effective January 1, 2019

On October 16, 2018, the Town Council of Marana passed Ordinance No. 2018.020. Ordinance No. 2018.020 amends the Town of Marana Tax Code by decreasing the rate of taxation from the existing rate of two and one-half percent (2.5%) to a total of two percent (2.0%). This change affects the following business classifications:

Business Class  Region Code Business Code
Amusement MA 012
Job Printing MA 010
Manufactured Buildings MA 027
Timbering and Other Extraction MA 020
Publication MA 009
Hotels MA 044
Commercial Rental, Leasing, & Licensing for Use of Real Property MA 213
Rental Occupancy MA 040
Rental, Leasing, & Licensing for Use of Tangible Personal Property MA 214
Restaurant and Bars MA 011
Retail Sales MA 017
MRRA Amount MA 315
Transporting MA 006
Use Tax Purchases MA 029
Use Tax From Inventory MA 030

The tax rate in the following Business Classes of the Tax Code of the Town of Marana will be decreasing from four and one-half percent (4.5%), to four percent (4.0%):,

Business Class  Region Code Business Code
Communications MA 005
Utilities MA 004

The tax rate in the following Business Classes of the Tax Code of the Town of Marana will not change:

Business Class  Region Code Business Code
Contracting - Prime MA 015
Contracting - Owner Builder MA 037
Hotel/Motel (Additional Tax) MA 144
Severance - Metal Mining MA 019

Additionally, Ordinance 2015.020 repeals Local Option V which removes the following business classifications:

Business Class  Region Code Business Code
Retail Sales (Single Item Portion over $5,000 MA 357
Use Tax Purchase (Single Item Portion over $5,000) MA 359

December 2018

HUACHUCA CITY

Effective December 1, 2018

On September 13, 2018, the Town Council of Huachuca City passed Ordinance No. 2018-18. Ordinance No. 2018-18 amends the Town of Huachuca City Tax Code by increasing all TPT rates from one and one-half percent (1.5%) to one and nine-tenths percent (1.9%) EXCEPT for: 1) Severance – Metal Mining (Tax Code: 019), 2) Residential Rental, Leasing & Licensing for Use (045) and 3) Commercial Rental, Leasing & Licensing for Use (213); all relating to Town of Huachuca City regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

Both Residential Rental, Leasing & Licensing for Use (045) and Commercial Rental, Leasing & Licensing for Use (213) will decrease from one and one-half percent (1.5%) to one percent (1.0%).

Additionally, the Town of Huachuca City has removed Model Option 15 and added Local Option JJ and will begin collecting two new taxes: 1) Use Tax Purchases (029) at one and nine-tenths percent (1.9%) and 2) Use Tax From Inventory (030) at one and nine-tenths percent (1.9%).

This change has an effective date of December 1, 2018.

Business Class  Region Code Business Code
Advertising HC 018
Amusement HC 012
Contracting-Prime HC 015
Contracting - Speculative Builder HC 016
Contracting - Owner Builder HC 037
Feed at Wholesale HC 116
Job Printing HC 010
Manufactured Buildings HC 027
Timbering and Other Extraction HC 020
Publication HC 009
Hotels HC 044
Rental Occupancy HC 040
Rental, Leasing, & Licensing for Use of TPP HC 214
Restaurant and Bars HC 011
Retail Sales HC 017
Retail Sales Food for Home Consumption HC 062
MRRA Amount HC 315
Communications HC 005
Transporting HC 006
Utilities HC 004
Use Tax Purchases HC 029
Use Tax From Inventory HC 030

November 2018

CITY OF COTTONWOOD

Effective  November 1, 2018

On September 4, 2018, the Council of the Cottonwood passed Ordinance No. 645. Ordinance No. 645 amends the City of Cottonwood Tax Code by increasing all TPT rates by one-half of one percent (.005) except for: 1) Severance – Metal Mining (Tax Code: 019) and 2) Residential Rental, Leasing & Licensing for Use (Tax Code: 045); all relating to City of Cottonwood regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

This change has an effective date of November 1, 2018.

Business Class  Region Code Business Code
Advertising CW 018
Amusement CW 012
Contracting-Prime CW 015
Contracting-Speculative Builder CW 016
Contracting-Owner Builder CW 037
Job Printing CW 010
Manufactured Buildings CW 027
Timbering and Other Extraction CW 020
Publication CW 009
Hotels CW 044
Hotel/Motel (Additional Tax) CW 144
Commercial Rental, Leasing, & Licensing for Use CW 213
Rental Occupancy CW 040
Rental, Leasing, & Licensing for Use of TPP CW 214
Restaurant and Bars CW 011
Retail Sales CW 017
Retail Sales Food for Home Consumption CW 062
MRRA Amount CW 315
Communications CW 005
Transporting CW 006
Utilities CW 004

October 2018

CITY OF AVONDALE

Effective  October 1, 2018

On August 13, 2018, the Council of the Avondale passed and adopted Ordinance No. 1667-818. Ordinance No. 1667-818 amends the Tax Code of the City of Avondale by adopting the 2012-2014 Amendments to the Tax Code of the City of Avondale. The provisions of this Ordinance conform the Tax Code of the City of Avondale to the Model City Tax Code. The Ordinance eliminates Local Option Q which removes Rental Occupancy being a taxable business activity; providing for the repeal of conflicting ordinances and providing for severability.

This change has an effective date of October 1, 2018.

August 2018

CITY OF TUCSON

Effective August 1, 2018

On May 22, 2018, the Mayor and Council of the City of Tucson passed Ordinance No. 11550. Ordinance No. 11550 amended the City Tax Code to reduce fees on recreation vehicle campers that currently met the definition of hotels. The fee was reduced from $2 per night to $0 per night for the RV parks only; providing penalties for the violation thereof; providing for severability; designating an effective date; and designating an ending date.

This change decreases RV Bed Surtax Tax, Business Code 235, to $0.00. This change has an effective date of August 1, 2018.

July 2018

CITY OF FLAGSTAFF

Effective July 1, 2018

On June 19, 2018, the Council of the Flagstaff passed Ordinance No. 2018-22. Ordinance No. 2018-22 amends the city of Flagstaff Tax Code Section 3-05-003-03220 by reducing the license fee from forty six dollars ($46) to twenty dollars ($20) and creating an annual license renewal fee of twenty dollars ($20); all relating to City of Flagstaff regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

The change in the license Fee goes into effect January 1, 2019. The Annual License Renewal Fee goes into effect July 1, 2018 to be in effect for the 2019 renewals.

March 2018

CITY OF TUCSON

Effective March 1, 2018

On January 23, 2018, the Mayor and Council of the City of Tucson passed Ordinance No. 11518. Ordinance No. 11518 amended the City Tax Code to increase the tax rate on certain business classifications from two and five-tenths percent (2.5%) to two and six-tenths percent (2.6%); effectuating Propositions 202 and 203 by creating a Gene Reid Park Zoo (zoo) capital improvement fund (fund); adopting a repeal date; and declaring an emergency.

Effective March 1, 2018 and ending December 31, 2027, the tax rate for the following business classifications will increase from two and five-tenths percent (2.5%) to two and six-tenths percent (2.6%):

Business Class  Region Code Business Code
Amusement TU 012
Contracting-Prime TU 015
Contracting-Speculative Builder TU 016
Contracting-Owner Builder TU 037
Job Printing TU 010
Manufactured Buildings TU 027
Timbering and Other Extraction TU 020
Publication TU 009
Commercial Rental, Leasing, & Licensing for Use TU 213
Rental, Leasing, & Licensing for Use of TPP TU 214
Restaurant and Bars TU 011
Retail Sales TU 017
MRRA Amount TU 315
Communications TU 005
Transporting TU 006
Utilities TU 004
Use Tax Purchases TU 029
Use Tax From Inventory TU 030

CITY OF SEDONA

Effective March 1, 2018

On January 9th, 2018, the Mayor and Council of the City of Sedona passed Ordinance No. 2018-01. Ordinance No. 2018-01 amended the City Tax Code by increasing the City Transaction Privilege Tax; temporarily increasing the rate of taxation from three percent (3%) to a rate of three and one-half percent (3.5%); providing for repeal of any ordinance or parts of ordinances or code provisions in conflict herewith; providing penalties for the violation thereof; providing for severability, and designating an effective date and making provision for existing contacts.

Effective March 1, 2018, the tax rate for the following business classifications will increase from three percent (3%) to a rate of three and one-half percent (3.5%):

Business Class  Region Code Business Code
Advertising SE 018
Amusements SE 012
Contracting-Prime SE 015
Contracting-Speculative Builder SE 016
Contracting-Owner Builder SE 037
Job Printing SE 010
Manufactured Buildings SE 027
Timbering and Other Extraction SE 020
Publication SE 009
Hotels SE 044
Commercial Rental, Leasing, & Licensing for Use SE 213
Rental, Leasing, & Licensing for Use of TPP SE 214
Restuarant and Bars SE 011
Retail Sales SE 017
MRRA Amount SE 315
Communications SE 005
Transporting SE 006
Utilities SE 004

January 2018

CITY OF PHOENIX

Effective January 1, 2018

On August 25, 2015, voters approved Prop 104 which led to the adoption of Ordinance S-41591 and Ordinance G-6073. These ordinances allowed for a two-level tax structure for “big ticket” items under retail and use tax. This went into effect on January 1, 2016. The threshold was set at $10,000, but the ordinances also required that this threshold will be adjusted for inflation on a biennial basis beginning January 1, 2018. The results of the inflation analysis determined that the threshold will be increased by $303, bringing the new total to $10,303. The business class codes will now be 167 for retail over the threshold and 169 for use tax over the threshold. These changes will be effective January 2018.

Business Class  Region Code Business Code
Retail Sales (Single Item Portion over $10,303) PX 167
Use Tax Purch (Single Item Portion over $10,303) PX 169

CITY OF CHANDLER

Effective January 1, 2018

On October 19, 2017, the Council of the Chandler passed Ordinance No. 4775. Ordinance No. 4775 amends the City of Chandler Tax Code Section 62-320 by reducing the license fee, annual renewal, and renewal fees from fifty dollars ($50) to two dollars ($2); all relating to City of Chandler regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability.

This change has an effective date of January 1, 2018.

CITY OF PRESCOTT

Effective January 1, 2018

On September 12, 2017, the majority of qualified voters in the City of Prescott approved Proposition 443, adopting a transaction privilege tax increase of three-quarters of one percent.

Subsequently, on November 14, 2017, the Mayor and Council of the City of Prescott passed Ordinance No. 5048-1588. Ordinance No. 5048-1588 amended the City Tax Code by increasing the City Transaction Privilege Tax and Use; increasing the rate of taxation from two percent (2%) to a rate of two and three quarters percent (2.75%); providing penalties for the violation thereof; providing for severability, and designating an effective date and making provision for existing contacts.

Effective January 1, 2018, the tax rate for the following business classifications will increase from two percent (2%) to a rate of two and three quarters percent (2.75%):

Business Class  Region Code Business Code
Advertising PR 018
Amusements PR 012
Contracting - Prime PR 015
Contracting - Speculative Builder PR 016
Contracting - Owner Builder PR 037
Feed at Wholesale PR 116
Job Printing PR 010
Manufactured Buildings PR 027
Timbering and Other Extraction PR 020
Publication PR 009
Hotels PR 044
Residential Rental, Leasing, & Licensing for Use PR 045
Commercial Rental, Leasing, & Licensing for Use PR 213
Rental, Leasing, & Licensing for Use of TPP PR 214
Restaurant and Bars PR 011
Retail Sales PR 017
Retail Sales Food for Home Consumption PR 062
MRRA Amount PR 315
Communications PR 005
Transporting PR 006
Utilities PR 004
Use Tax Purchases PR 029
Use Tax From Inventory PR 030

CITY OF GLOBE

Effective January 1, 2018

On October 24th, 2017 the City Council of the City of Globe passed Ordinance No. 849. Ordinance No. 849 rescinds Local Option V from the City’s Model Option Tax Code. The Mayor and Council of the City of Globe no longer wish to use the two level structure for big ticket items.

Ordinance 849 will remove the tiered tax rate from the City Tax Code.

This change has an effective date of January 1st, 2018.

Effective January 1, 2018

On October 24th, 2017 the City Council of the City of Globe passed Ordinance No. 850. Ordinance No. 850 repeals Model Option 15 from the Tax Code; adopting Local Option JJ exempting the City of Globe from Use Tax, and amending the City of Globe Tax Code by adopting Use Tax at the rate of two and three-tenths percent (2.3%); adopting such ordinance by reference; repealing any and all other ordinances and parts of ordinances in conflict therewith; providing for penalties for the violation thereof.

Effective January 1st, 2018, the following business classifications will be created at a rate of two and three-tenths percent (2.3):

Business Class  Region Code Business Code
Use Tax Purchases GL 029
Use Tax from Inventory GL 030

December 2017

CITY OF APACHE JUNCTION

Effective December 1, 2017

On September 19, 2017, the Council of the Apache Junction passed Ordinance No. 1449. Ordinance No. 1449 amends the City of Apache Junction Tax Code Section 320 by reducing the transaction privilege and use tax license fee from fifty dollars ($50) to two dollars ($2); establishing an effective date; providing penalties for violations; and providing for severability.

Effective December 1, 2017, the license fee will decrease from fifty dollars ($50) to two dollars ($2).

TOWN OF PINETOP-LAKESIDE

Effective December 1, 2017

On September 21, 2017, the Mayor and Council of the Town of Pinetop-Lakeside passed Ordinance No. 17-407. Ordinance No. 17-407 amended the Town Tax Code by permanently increasing the Town Transaction Privilege Tax; increasing the rate of taxation from two and fifty-hundredths percent (2.5%) to a rate of three percent (3%); providing penalties for the violation thereof; providing for severability, and designating an effective date.

Effective December 1, 2017, the tax rate for the following business classifications will increase from two and fifty-hundredths percent (2.5%) to a rate of three percent (3%):

Business Class  Region Code Business Code
Advertising PP 018
Amusements PP 012
Contracting - Prime PP 015
Contracting -Speculative Builder PP 016
Contracting -Owner Builder PP 037
Job Printing PP 010
Manufactured Buildings PP 027
Timbering and Other Extraction PP 020
Publication PP 009
Hotels PP 044
Residential Rental, Leasing & Licensing for Use PP 045
Commercial Rental, Leasing, & Licensing for Use PP 213
Rental, Leasing, & Licensing for Use of TPP PP 214
Restaurant and Bars PP 011
Retail Sales PP 017
Retail Sales Food for Home Consumption PP 062
MRRA Amount PP 315
Communications PP 005
Transporting PP 006
Utilities PP 004

November 2017

CITY OF KINGMAN

Effective November 1, 2017

On August 15, 2017, the Mayor and Council of the City of Kingman passed Ordinance No. 1830R. Ordinance No. 1830R amended the City Tax Code by removing the December 31, 2017 sunset date; increasing the rate of taxation from two and fifty-hundredths percent (2.5%) to a rate of three and fifty-hundredths percent (3.5%) ; providing penalties for the violation thereof; providing for severability, making provision for existing contracts, and designating an effective date.

Effective November 1, 2017, the tax rate for the following business classifications will increase from two and fifty-hundredths percent (2.5%) to a rate of three and fifty-hundredths percent (3.5%):

Business Class  Region Code Business Code
Advertising KM 018
Amusements KM 012
Contracting - Prime KM 015
Contracting - Speculative Builder KM 016
Contracting - Owner Builder KM 037
Job Printing KM 010
Manufactured Buildings KM 027
Timbering and Other Extraction KM 020
Publication KM 009
Hotels KM 044
Rental, Leasing, & Licensing for Use of TPP KM 214
Restaurant and Bars KM 011
Retail Sales KM 017
MRRA Amount KM 315
Communications KM 005
Transporting KM 006
Utilities KM 004
Use Tax Purchases KM 029
Use Tax Inventory KM 030

September 2017

CITY OF TUCSON

Effective September 1, 2017

On June 20, 2017, the Mayor and Council of the City of Tucson passed Ordinance No. 11472. Ordinance No. 11472 amended the City Tax Code to reduce fees on recreation vehicle campers that currently met the definition of hotels. The fee was reduced from $4 per night to $2 per night for the RV parks only; providing penalties for the violation thereof; providing for severability; designating an effective date; and designating an ending date.

This change has an effective date of September 1, 2017.

August 2017

CITY OF YUMA

Effective April 1, 2017

On February 18th, 2015 the City Council of the City of Yuma passed Ordinance No. O2015-006. Ordinance No. O2015-006 relates to the privilege license tax; adopting the 2013 amendments to the tax code of the City of Yuma. Ordinance No. O2015-006 revokes Model Option 14A, of the Model City Tax Code that imposed class two misdemeanor criminal penalties. Now, therefore be it ordained, by the City of Yuma as follows: Any person found guilty of violating any provision of these amendments to the tax code shall be guilty of a class one misdemeanor. This change has an effective date of April 1, 2015.

TOWN OF PAYSON

Effective August 1, 2017

On May 4, 2017, the Mayor and Council of the Town of Payson passed Ordinance No. 888. Ordinance No. 888 amended the Town Tax Code by increasing the following business classifications from two and twelves one-hundredths percent (2.12%) to a rate of three percent (3%); providing penalties for the violation thereof; providing for severability, making provision for existing contracts, adding a sunset clause of no later than December 31, 2027 and declaring an emergency, and designating an effective date.

Effective August 1, 2017, the tax rate for the following business classifications will increase from two and twelves one-hundredths percent (2.12%)   to a rate of three percent (3%):

Business Class  Region Code Business Code
Advertising PS 018
Amusements PS 012
Contracting - Prime PS 015
Contracting  - Speculative Builder PS 016
Contracting - Owner Builder PS 037
Job Printing PS 010
Manufactured Buildings PS 027
Timbering and Other Extraction PS 020
Publication PS 009
Hotels PS 044
Commercial Rental, Leasing, Licensing for Use PS 213
Rental, Leasing & licensing for Use of TPP PS 214
Restaurant and Bars PS 011
Retail Sales PS 017
Retal Sales Food for Home Consumption PS 062
MRRA Amount PS 315
Communications PS 005
Transporting PS 006
Utilities PS 004

July 2017

CITY OF WINSLOW

Effective July 1, 2017

On July 12, 2016, the Council of the City of Winslow passed Ordinance No. 1265. Ordinance No. 1265 amended Chapter 9, Article IV of the City Tax Code and section 4.08.060 Transaction Privilege Sales Tax Hotel/Motel (Additional Tax) for the City of Winslow Municipal Code extending a special two percent (2%) transaction privilege sales tax for an additional twenty-year period from July 1, 2017. The provisions of the tax imposed herein shall cease on or after June 30, 2037.

TOWN OF GILBERT

Effective July 1, 2017

On April 6, 2017, the Mayor and Common Council of the Town of Gilbert passed Ordinance No. 2613. Ordinance No. 2613 amended the Town Tax Code reducing the business classification of Rental, Leasing, and Licensing for Use of Real Property; Additional Tax upon Transient Lodging from three percent (3%) to a rate of two and eight-tenths percent (2.8%); providing penalties for the violation thereof; providing for severability, providing for repeal of conflicting ordinances, and designating an effective date.

Effective July 1, 2017, the tax rate for the following business classifications will be reduced from three percent (3%) to a rate of two and eight-tenths percent (2.8%):

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) GB 144

CITY OF TUCSON

Effective July 1, 2017

On May 23, 2017, the Mayor and Council of the City of Tucson passed Resolution No. 22760. Resolution No. 22760 amended the City Tax Code to increase the tax rate on certain business classifications from two percent (2%) to two and five-tenths percent (2.5%); providing penalties for the violation thereof; providing for severability; designating an effective date; and designating an ending date.

Effective July 1, 2017 and ending June 30, 2022, the tax rate for the following business classifications will increase from two percent (2%) to two and five-tenths percent (2.5%):

Business Class  Region Code Business Code
Amusement TU 012
Contracting – Prime TU 015
Contracting – Speculative Builders TU 016
Contracting – Owner Builders TU 037
Job Printing TU 010
Manufactured Buildings TU 027
Timbering and Other Extraction TU 020
Publication TU 009
Commercial Rental, Leasing, & Licensing for Use TU 213
Rental, Leasing, & Licensing for Use of Tangible Personal Property TU 214
Restaurant and Bars TU 011
Retail Sales TU 017
MRRA Amount TU 315
Communications TU 005
Transporting TU 006
Utilities TU 004
Use Tax Purchases TU 029
Use Tax From Inventory TU 030

April 2017

CITY OF BUCKEYE

Effective April 1, 2017

On January 17, 2017, the Council of the City of Buckeye passed Ordinance No. 03-17. Ordinance No. 03-17 reaffirms the adoption of City of Buckeye Ordinance No. 20-15 amending the City of Buckeye Code, chapter 13, article IV, section 13-480, relating to the exemption from Transaction Privilege Tax regarding transfers of renewable energy credits, gross proceeds of sales attributable to the transfer of electricity to an electric distributions system by a retail electric customer owning a solar photovoltaic energy generating system, and gross income derived from sales of electricity or natural gas to a business principally engaged in manufacturing or smelting operations; establishing a new effective date.

Ordinance 03-17 enacts Local Option PP. This change has an effective date of April 1, 2017.

March 2017

TOWN OF CHINO VALLEY

Effective March 1, 2017

On December 13, 2016, the Mayor and Common Council of the Town of Chino Valley passed Ordinance No. 16-826. Ordinance No. 16-826 amended the Town Tax Code to reducing the business classification of Manufactured Building from four percent (4%) to a rate of two percent (2%); penalties for the violation thereof; providing for severability and designating an effective date.

Effective March 1, 2017, the tax rate for the following business classifications will be reduced from four percent (4%) to a rate of two percent (2%):

Business Class  Region Code Business Code
Manufactured Buildings CV 027

January 2017

CITY OF NOGALES

Effective January 1, 2017

On October 17, 2016, the City Council of Nogales passed Ordinance No. 02016-10-005. Ordinance No. 02016-10-005 amended the City Tax Code to create a tax rate on Wastewater Utility Services at two percent (2%);  penalties for the violation thereof; providing for severability and designating an effective date.

Effective January 1, 2017, the tax rate for the following business classifications will be created at two percent (2%):

Business Class  Region Code Business Code
Wastewater Utility Services NO 485

TOWN OF CAMP VERDE

Retroactive Effective July 1, 2016

On October 17, 2016, the City Council of Nogales passed Ordinance No. 02016-10-005. Ordinance No. 02016-10-005 amended the City Tax Code to create a tax rate on Wastewater Utility Services at two percent (2%);  penalties for the violation thereof; providing for severability and designating an effective date.

Section 1: The following exemption under the Town of Camp Verde Model City Tax Code shall be added under sections 8-465 and 8-660: (r) sales of the following to persons engaging or continuing in the business of farming, ranching, or feeding livestock, poultry or ratites:

(1) seed, fertilizer, fungicides, seed treating chemicals, and other similar chemicals.
(2) feed for livestock, poultry or ratites, including salt, vitamins, and other additives to such feed.
(3) livestock, poultry or ratites purchased or raised for slaughter, but not including livestock purchased or raised for production or use, such as milch cows, breeding bulls, laying hens, riding or work horses.
(4) (Reserved)

November 2016

TOWN OF JEROME

Effective November 1, 2016

On August 9, 2016, the Town Council of  Jerome passed Ordinance No. 420. Ordinance No. 420 amended the Town Tax Code to increase the tax rate on Transient Lodging from two percent (2%) to three percent (3%); removing the exemption for tax on commercial rentals; penalties for the violation thereof; providing for severability and designating an effective date.

Effective November 1, 2016, the tax rate for the following business classifications will increase from two percent (2%) to three percent (3%)

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) JO 144

Ordinance No. 420 revokes Local Option OO of the Model City Tax Code that prohibits the imposition of a Commercial Rental Tax. This creates the following business classification with a rate of three and one half percent (3.5%).

Business Class  Region Code Business Code
Commercial Rental, Leasing, & Licensing for Use JO 213

CITY OF GLOBE

Effective November 1, 2016

On July 19, 2016, the Mayor and Council of the City of Globe passed Ordinance No. 834. Ordinance No. 834 amended the City Tax Code to increase the tax rate on certain business classifications from two percent (2%) to two and three-tenths percent (2.3%); establishing an effective date; and providing penalties for violations.

Effective November 1, 2016, the tax rate for the following business classifications will increase from two percent (2%) to two and three-tenths percent (2.3%):

Business Class  Region Code Business Code
Advertising GL 018
Amusement GL 012
Contracting - Prime GL 015
Contracting – Speculative Builders GL 016
Contracting – Owner Builders GL 037
Job Printing GL 010
Manufactured Buildings GL 027
Timbering and Other Extraction GL 020
Publication GL 009
Hotels GL 044
Rental, Leasing,  &  Licensing for Use of Tangible Personal Property GL 214
Restaurant and Bars GL 011
Retail Sales GL 017
Retail Sales Food for Home Consumption GL 062
MRRA Amount GL 315
Communications GL 005
Transporting GL 006
Utilities GL 004

The tax rate for the following business classification is excluded from the increase and will remain at two percent (2%):

Business Class  Region Code Business Code
Commercial Rental, Leasing, & Licensing for Use GL 213

The tax rate for the following business classification is excluded from the increase and will remain at three percent (3%):

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) GL 144

The tax rate for the following business classification is excluded from the increase and will remain at one tenth of one percent (.10%):

Business Class  Region Code Business Code
Severance – Metal Mining GL 019

October 2016

CITY OF SOUTH TUCSON

Effective October 1, 2016

On July 28, 2016, the Mayor and Council of the City of South Tucson passed Ordinance No. 16-04. Ordinance No. 16-04 amending the fee schedule; amending and inserting new sections 11-194 Manufactured Buildings; 11-195 Mining; 11-204 Timbering and Other Excavations to Chapter 11 of the South Tucson City Code. Amendments to Chapter 11 also includes the adoption of the Model City Tax Code section 446 relating to the taxation of non-residential business activity; and repealing all resolutions, ordinances, and rules of the City of South Tucson in conflict therewith and designating an effective date.

Effective October 1, 2016, the tax rate for the following business classifications will increase from one and one half percent (1.5%) to two percent (2%):

Business Class  Region Code Business Code
Hotel/Motel (Additional Tax) ST 144

The tax rate for the following business classifications will increase from two and one half percent (2.5%) to three and one half percent (3.5%):

Business Class  Region Code Business Code
Hotel ST 044

The tax rate for the following business classifications will increase from four and one half percent (4.5%) to five percent (5%):

Business Class  Region Code Business Code
Telecommunications Services ST 005
Utility Services ST 004

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
Advertising 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 the following business classifications will increase from four and one half percent (4.5%) to six and one half percent (6.5%):

Business Class  Region Code Business Code
Rental, Leasing, & Licensing for Use of TTP ST 214

The tax rate for the following business classification was created and will be at four percent (4%):

Business Class  Region Code Business Code
Commercial Lease (Additional Tax) ST 313

The tax rate for the following business classification are excluded from the increase and will remain at two and one half percent (2.5%):

Business Class  Region Code Business Code
Timbering and Other Extraction ST 020
Residential Rental, Leasing, & Licensing for Use ST 045
Commercial Rental, Leasing, & Licensing for Use ST 213

The tax rate for the following business classifications are excluded from the increase and will remain at one tenth of one percent (.10%):

Business Class  Region Code Business Code
Severance – Metal Mining ST 019

The tax rate for the following business classifications are excluded from the increase and will remain at four percent (5.5%):

Business Class  Region Code Business Code
Restaurant and Bars ST 011

The tax rate for the following business classifications are excluded from the increase and will remain at four percent (4.5%):

Business Class  Region Code Business Code
Retail Sales ST 017
MRRA Amounts ST 315

The tax rate for the following business classifications are excluded from the increase and will remain at one percent (1.5%):

Business Class  Region Code Business Code
Retail Sales Food for Home Consumption ST 062

September 2016

TOWN OF GILA BEND

Effective September 1, 2016

On June 23, 2016, the Mayor and Council of the Town of Gila Bend passed Ordinance No. 16-04. Ordinance No. 16-04 amended the Town Code to repeal the tiered structure of the use tax authorized under Section 8A-610(e); establishing an effective date; and providing penalties for violations.

The following business codes shall be repealed effective September 1, 2016:

Business Class  Region Code Business Code
Use Tax Purchases (Gross Receipts > $500,000) GI 439
Use Tax From Inv (Gross Receipts < $500,000) GI 440

July 2016

TOWN OF GILA BEND

Effective July 1, 2016

On April 26, 2016, the Mayor and Council of the Town of Gila Bend passed Ordinance No. 16-01. Ordinance No. 16-01 amended the Town Code to increase the tax rate on certain business classifications from 3% to 3.5%; establishing an effective date; and providing penalties for violations.

Effective July 1, 2016, the tax rate for the following business classifications will increase from three percent (3%) to three and one half percent (3.5%):

Business Class  Region Code Business Code
Amusement GI 012
Contracting – Prime GI 015
Contracting – Speculative Builders GI 016
Contracting – Owner Builders GI 037
Feed at Wholesale GI 116
Job Printing GI 010
Manufactured Buildings GI 027
Timbering and Other Extraction GI 020
Publication GI 009
Hotels GI 044
Rental, Leasing, & Licensing for Use of Tangible Personal Property GI 214
Restaurant and Bars GI 011
Retail Sales GI 017
Retail Sales Food for Home Consumption GI 062
MRRA Amount GI 315
Transporting GI 006
Utilities GI 004

The tax rate for the following business classification is excluded from the increase and will remain at three and one half percent (3.5%):

Business Class  Region Code Business Code
Communication GI 005

The tax rate for the following business classification is excluded from the increase and will remain at one and one half percent (1.5%):

Business Class  Region Code Business Code
Use Tax Purchases GI 029
Use Tax From Inventory GI 030

The tax rate for the following business classification is excluded from the increase and will remain at two percent (2%):

Business Class  Region Code Business Code
Retail Sales Food for Home Consumption GI 144

The tax rate for the following business classification is excluded from the increase and will remain at one tenth of one percent (.10%):

Business Class  Region Code Business Code
Severance – Metal Mining GI 019

The tax rate for the following business classifications are excluded from the increase and will remain at three tenth of one percent (.30%):

Business Class  Region Code Business Code
Use Tax Purchases (Gross Receipts > $500,000) GI 439
Use Tax From Inv (Gross Receipts > $500,000) GI 440

The tax rate for the following business classifications are excluded from the increase and will remain at three cents per gallon (.03/gal):

Business Class  Region Code Business Code
Jet Fuel Sales (cents per gallon) GI 049
Jet Fuel Use Tax (cents per gallon) GI 051

CITY OF KINGMAN

Effective July 1, 2016

On October 6, 2015, the City of Kingman Common Council passed Ordinance No. 1799. Ordinance No. 1799 amended the tax code of the City of Kingman by extending the sunset date on the two and fifty hundredths percent (2.5%) increased rate in the transaction privilege and use tax rate from June 30, 2016 to December 31, 2017. Providing penalties for the violations thereof; providing for severability; and designating an effective date and making provision for existing contracts.

This change has an effective date of July 1, 2016.

CITY OF WINSLOW

Effective July 1, 2016

In a Special Election held March 8th, 2016, the City of Winslow was authorized to continue the Additional one percent (1%) Privilege Tax. Ordinance 1263 was passed and adopted by the Council of the City of Winslow, April 12th, 2016. Ordinance 1263 amended Article VII of the Winslow City Tax Code and section 4.08.050 of the Winslow Municipal Code. The tax was approved for an additional five years beginning July 1st, 2016. he provisions of the tax imposed shall cease on or after July 1st, 2021, unless reauthorized by the qualified electors of the city at an election called for this purpose.

 

June 2016

CITY OF SAN LUIS

Retroactive Effective June 1, 2016

On July 27, 2016, the Mayor and Council of the City of San Luis passed Ordinance No. 357. Ordinance No. 357 amended the City Code by adding subsection 7A-610 (e) relating to the use tax rate for purchases of tangible personal property; making a technical correction to  Ordinance No. 348 while retaining its effective date of June 1, 2016; establishing an effective date for Ordinance No. 357; repealing any conflicting provisions; and providing for severability.

Ordinance No. 348 adopted Local Option V which modifies Section 7A-610 (e) Use Tax of the City Tax Code.

Option V, imposes a two-tier tax on use tax purchases for a single item that exceeds $2,500. When gross receipts from the sale of a single item of tangible personal property exceeds $2,500, the four percent (4.00%) shall apply to the first $2,500. This is reported using Business Code (SU 029). The portion that exceeds $2,500 shall be taxed at one and one half percent (1.50%) and shall be reported using Business Code (SU 469).

This is retroactive and the effective date is June 1, 2016. The tax rate for the following business classification will be one and one half (1.50%):

Business Class  Region Code Business Code
Use Tax Purchases (Single Item Portion over $2,500) SU 469

CITY OF SAN LUIS

Effective June 1, 2016

On March 23, 2016, the Mayor and Council of the City of San Luis passed Ordinance No. 348. Ordinance No. 348 amended the City Code by adding subsection 7A-460 (d) relating to sales tax rate for retail sales of tangible personal property; Establishing an effective date; and providing for severability.

Ordinance No. 348 adopted Local Option V which modifies Section 7A-460 (d) Retail Sales of the City Tax Code.

Option V, imposes a two-tier tax on retail sales for a single item that exceeds $2,500. When gross receipts from the sale of a single item of tangible personal property exceeds $2,500, the four percent (4.00%) shall apply to the first $2,500. This is reported using Business Code (SU 017). The portion that exceeds $2,500 shall be taxed at one and one half percent (1.50%) and shall be reported using Business Code (SU 467).

Effective June 1, 2016, the tax rate for the following business classification will be one and one half (1.50%):

Business Class  Region Code Business Code
Retail Sales (Single Item Portion over $2,500) SU 467

April 2016

CITY OF ELOY

Effective April 1, 2016

On January 11, 2016, the Mayor and Council of the City of Eloy passed Ordinance No. 15-850. Ordinance No. 15-850 amended Section 16-462 of the City Code by increasing the tax rate of Retail Sales Food for Home Consumption from 0.00% to 2.00%; providing severability; and designating an effective date.

Effective April 1, 2016, the tax rate for the following business classification will increase from zero percent (0.00%) to two percent (2.00%).

Business Class  Region Code Business Code
Retail Sales Food for Home Consumption EL 062

TOWN OF WICKENBURG

Effective April 1, 2016

On January 18, 2016, the Mayor and Council of the Town of Wickenburg passed Ordinance No. 1158. Ordinance No. 1158 amended Chapter 9A “Transaction Privilege Tax” of the Town Code to increase the tax rate on Construction Contracting, from 2.20% to 3.50%; providing for penalties and severability; providing for existing contracts; and designating an effective date.

Effective April 1, 2016, the tax rate for the following business classifications will increase from two and two-tenths percent (2.20%) to three and one-half percent (3.50%):

Business Class  Region Code Business Code
Construction Contracting - Prime WB 015
Construction Contracting - Speculative Builders WB 016
Construction Contracting - Owner Builders WB 037

March 2016

TOWN OF COLORADO CITY

Effective March 1, 2016

On December 30, 2015, the Mayor and Council of the Town of Colorado City (Town) passed Ordinance No. 2015-05, which adopts amendments to the Town’s Tax Code related to Transaction Privilege Tax Rates.

Effective March 1, 2016, the tax rate for the following business classifications will increase from:

Two percent (2.00%) to three percent (3.00%):

Business Class  Region Code Business Code
Advertising CC 018
Retail Sales CC 017
MRRA Amount CC 315

Two percent (2.00%) to seven percent (7.00%):

Business Class  Region Code Business Code
Amusement CC 012
Hotels CC 044
Hotel/Motel (Additional Tax) CC 144
Restaurant and Bars CC 011
Communications CC 005

The following business classifications are not affected by Ordinance 2015-05 and will remain at the tax rate of two percent (2.00%):

Business Class  Region Code Business Code
Contracting Prime CC 015
Contracting Speculative Builders CC 016
Contracting Owner Builders CC 037
Job Printing CC 010
Manufactured Buildings CC 027
Timbering and Other Extraction CC 020
Publication CC 009
Residential Rental, Leasing & Licensing for Use CC 045
Comercial Rental, Leasing & Licensing for Use CC 213
Rental Occupancy CC 040
Rental, Leasing, & Licensing for Use of Tangible Personal Property CC 214
Transporting CC 006
Utilities CC 004
Use Tax Purchases CC 029
Use Tax From Inventory CC 030

The following business classifications are not affected by Ordinance 2015-05 and will remain at the tax rate of one tenth of one percent (0.10%):

Business Class  Region Code Business Code
Severance Metal Mining CC 019

 

January 2016

CITY OF APACHE JUNCTION

Effective January 1, 2016

On November 17, 2015, the Mayor and City Council of the City of Apache Junction (Apache Junction) passed Ordinance No. 1418 and 1420.

Effective date of January 1, 2016.

CITY OF PHOENIX

Effective January 1, 2016

The qualified electors of the City of Phoenix approved Proposition Number 104 at the August 25, 2015 City of Phoenix Election. As required in Proposition 104, the City of Phoenix presented privilege tax Ordinance G to the Phoenix City Council, which was passed on November 18, 2015.

Ordinance G amended the tax code to increase the tax rate on certain categories of transactions from two percent (2%) to two and three tenths percent (2.3%); establishing an effective date; providing for existing contracts; and providing penalties for violations. This change affects the following business classifications:

Ordinance G adopts Local Option “V” of the Model City Tax Code. Local Option “V” imposes a two-tier tax on Retail sales and Use tax for single items that exceed $10,000. When gross receipts from a sale of a single item of tangible personal property exceeds $10,000, a tax rate of two and three tenths percent (2.3%) shall apply to the first $10,000 portion, and a tax rate of two percent (2%) shall apply to the the portion that exceeds $10,000.

This change has an effective date of January 1, 2016.

TOWN OF MARANA

Effective January 1, 2016

On November 4, 2015, the Mayor and Council of the Town of Marana passed Ordinance No. 2015.018 with an effective date of January 1, 2016.

Ordinance No. 2015.018 adopts Local Option “A” of the Model City Tax Code, effectively adding new agricultural machinery and equipment to the list of exempt “income producing capital equipment”.

TOWN OF PRESCOTT VALLEY

Effective January 1, 2016

On October 22, 2015, the Mayor and Common Council of the Town of Prescott Valley passed Ordinance No. 811. Ordinance No. 811 amended Chapter 8A “Transaction PrivilegE Tax” of the Town Code to increase the tax rate on certain categories of transactions from 2.33% to 2.83% ; establishing an effective date; providing for existing contracts; and providing penalties for violations.

Effective January 1, 2016, the tax rate for the following business classifications will increase from two and thirty-three hundredths percent (2.33%) to two and eighty-three hundredths percent (2.83%):

Business Class  Region Code Business Code
Advertising PL 018
Amusement PL 012
Contracting – Prime PL 015
Contracting – Speculative Builders PL 016
Contracting – Owner Builders PL 037
Job Printing PL 010
Manufactured Buildings PL 027
Timbering and Other Extraction PL 020
Publication PL 009
Hotels PL 044
Hotel/Motel (Additional Tax) PL 144
Rental, Leasing, & Licensing for Use of Tangible Personal Property PL 214
Restaurant and Bars PL 011
Retail Sales PL 017
Retail Sales Food for Home Consumption PL 062
MRRA Amount PL 315
Communications PL 005
Transporting PL 006
Utilities PL 004
Wastewater Utility Services PL 485
Use Tax Purchases PL 029
Use Tax From Inventory PL 030

The tax rate for the following business classification is excluded from the increase and will remain at one tenth of one percent (.10%):

Business Class Region Code Business Code
Severance – Metal Mining PL 019

TOWN OF GILBERT

Effective January 1, 2016

On July 30, 2015, the Common Council of the Town of Gilbert passed Ordinance No. 2547. Ordinance No. 2547 amended the tax code of the Town of Gilbert by decreasing the rate of taxation for the specific Business Classes listed below from the existing rate of one and one half percent (1.5%) to zero percent (0%). Providing penalties for the violations thereof; providing for severability; and designating an effective date. This change affects the following business classifications;

Feed at Wholesale Business Class decreases from one and one half percent (1.5%) to zero percent (0%) reported under Business Code (GB 116).

Timbering and Other Extraction Business Class decreases from one and one half percent (1.5%) to zero percent (0%) reported under Business Code (GB 020).

Rental Occupancy Business Class decreases from one and one half percent (1.5%) to zero percent (0%) reported under Business Code (GB 040).

Ordinance No. 2547 amended the tax code by decreasing the rate of taxation on Severance – Metal Mining from one tenth of one percent (.10%) to zero percent (0%) and is reported under Business Code (GB 019).

Ordinance Number 2547 revokes Local Option P of the Model City Tax Code that imposes a tax on Feed at Wholesale.

Ordinance Number 2547 revokes Local Option Q of the Model City Tax Code that imposes a tax on Rental Occupancy.

These changes has an effective date of January 1, 2016.

CITY OF WINSLOW

Effective January 1, 2016

In a Special Election held May 20, 2014, the City of Winslow was authorized to continue the Additional one percent (1%) Privilege Tax. Ordinance 1234 was passed and adopted by the Council of the City of Winslow, August 26th, 2014. The tax was approved for an additional twenty years beginning January 1, 2016. The provisions of the tax imposed shall cease on or after January 1, 2036 unless reauthorized by the qualified electors of the city at an election called for this purpose.

December  2015

TOWN OF FLORENCE

Retroactive Effective September 1, 2010

On December 21, 2015, the Mayor and Council of the Town of Florence passed Ordinance No. 644-15. Ordinance No. 644-15 amended section 8A-610 of the Town Tax Code by decreasing the rate of Use Tax from three percent (3%) to two percent (2%); providing penalties for the violation thereof; providing for severability; and designating an effective date.

The tax rate for the following business classifications will decrease from:

Three percent (3.00%) to two percent (2.00%):

Business Class  Region Code Business Code
Use Tax Purchases FL 029
Use Tax From Inventory FL 030

This change has a retroactive effective date of September 1, 2010.

TOWN OF SUPERIOR

Effective December 1, 2015

On August 13, 2015, the Mayor and Council of the Town of Superior passed Ordinance Number 15-129. Ordinance Number 15-129 is repealing the sunset provision of Ordinance Number 117. The Sales Tax Rates for the Town of Superior will remain at four percent (4.0%). Residential and Commercial Rental, Leasing, & Licensing for Use were not amended and will remain at two percent (2.0%). Metalliferous Mining will remain at one tenth of one percent (.10%).

These changes has an effective date of December 1, 2015.

November  2015

TOWN OF JEROME

Effective November 1, 2015

On September 29, 2015, the Town Council of the Town of Jerome passed Ordinance No. 417. Ordinance No. 417 amended the tax code of the Town of Jerome by increasing the rate of taxation from the existing rate of three and one-half percent (3.5%) to a total of four and one-half percent (4.5%) for business class, Restaurants and Bars. Providing penalties for the violations thereof; providing for severability; and designating an effective date and making provision for existing contracts. This change affects the following business classification:

Restaurant and Bars business class increases from three and one-half percent (3.5%) to a total of four and one-half percent (4.5%) reported under Region Code/Business Code (JO 011).

Ordinance Number 417 revokes Model Option 6 of the Model City Tax Code that prohibits the imposition of an additional transient ("hotel") tax as part of the transaction privilege tax, and creates Hotel/Motel (Additional Tax) Classification at two percent (2.0%). For reporting purposes, Region Code/Business Code (JO 144) for Hotel/Motel (Additional Tax) will be used.

This change has an effective date of November 1, 2015.

CITY OF SIERRA VISTA

Effective November 1, 2015

On August 27, 2015, the Mayor and City Council of the City of Sierra Vista passed Ordinance No. 2015-007. Ordinance No. 2015-007 amended the tax code of the City of Sierra Vista by increasing the rate of taxation from the existing rate of one and three quarters percent (1.75%) to a total of one and ninety-five one hundredths percent (1.95%). Providing for severability. This change affects the following business classifications;

Advertising Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 018).

Amusement Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 012).

Feed at Wholesale business class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 116).

Job Printing Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 010).

Manufactured Buildings Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 027).

Timbering and Other Extraction Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 020).

Publishing Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 009).

Rental, Leasing, and Licensing for Use of Tangible Personal Property Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 214).

Retail Sales Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 017).

Retail Sales Food for Home Consumption Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 062).

MRRA Amount Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 315).

Use Tax: Purchases Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 029).

Use Tax: Inventory Business Class increases from one and three quarters percent (1.75%) to one and ninety-five one hundredths percent (1.95%) reported under Business Code (SR 030).

The tax rates in the following sections of the Tax Code of the City of Sierra Vista are excluded from the increase and will remain unchanged:

Construction Contracting Business Class remains at two and forty-five one hundredths percent (2.45%) and is reported under Business Code (SR 015).

Speculative Builders Business Class remains at two and forty-five one hundredths percent (2.45%) and is reported under Business Code (SR 016).

Owner-builders Business Class remains at two and forty-five one hundredths percent (2.45%) and is reported under Business Code (SR 037).

Jet Fuel Sales Business Class remains at two cents per gallon (.02/gal) and is reported under business Code (SR 049).

Mining - Metal Business Class remains at one tenth of one percent (.10%) and is reported under Business Code (SR 019).

Extended Stay Business Class remains at five and one half percent (5.5%) and is reported under Business Code (SR 244).

Residential Rental, Leasing, and Licensing for Use of Real Property Business Class remains at one percent (1.0%) and reported under Business Code (SR 045).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class remains at one percent (1.0%) and reported under Business Code (SR 213).

Restaurant and Bars Business Class remains at two and sixty one hundredths percent (2.6%) and is reported under Business Code (SR 011).

Telecommunication Business Class remains at two percent (2.0%) and is reported under Business Code (SR 005).

Utility Business Class remains at two percent (2.0%) and is reported under Business Code (SR 004).

Jet Fuel Use Tax Business Class remains at two cents per gallon (.02/gal) and is reported under business Code (SR 051).

This change has an effective date of November 1, 2015.

CITY OF SURPRISE

Effective November 1, 2015

On August 4, 2015, the Mayor and Council of the City of Surprise passed Ordinance Number 2015-10. Ordinance Number 2015-10 amended Section 46-3.14-447 of the City of Surprise Tax Code by increasing the Hotel/Motel (Additional Tax) from two and fifty-two hundredths percent (2.52%) to four and fifty-two hundredths percent (4.52%) reported under Business Code (SP 144).

This change has an effective date of November 1, 2015.

September 2015

TOWN OF MAMMOTH

Effective September 1, 2015

On July 16, 2015, the Mayor and Town Council of the Town of Mammoth passed Ordinance No. 198.01. Ordinance No. 198.01 amended the tax code of the Town of Mammoth by increasing the rate of taxation from the existing rate of two percent (2.0%) to a total of four percent (4.0%). Providing penalties for the violations thereof; providing for severability; and designating an effective date and making provision for existing contracts. This change affects the following business classifications;

Advertising Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 018).

Amusement Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 012).

Construction Contracting Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 015).

Speculative Builders Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 016).

Owner-builders Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 037).

Job Printing Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 010).

Manufactured Buildings Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 027).

Timbering and Other Extraction Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 020).

Publishing Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 009).

Hotel Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 044).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 213).

Rental, Leasing, and Licensing for Use of Tangible Personal Property Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 214).

Restaurant and Bars Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 011).

Retail Sales Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 017).

MRRA Amount Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 315).

Telecommunication Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 005).

Transporting for Hire Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 006).

Utility Business Class increases from two percent (2.0%) to four percent (4.0%) reported under Business Code (MH 004).

Ordinance Number 198.01 revokes Model Option 6 of the Model City Tax Code that prohibits the imposition of an additional transient ("hotel") tax as part of the transaction privilege tax, and creates Hotel/Motel (Additional Tax) Classification at four percent (4.0%). For reporting purposes, Business Code (MH 144) for Hotel/Motel (Additional Tax) will be used.

Ordinance Number 198.01 amended the Town Tax Code by adding section 462 of the Model City Tax Code, Retail Sales, Food for Home Consumption. This creates Retail Sales Food for Home Consumption Business Class and is taxed at four percent (4.0%) and is reported under Business Code (MH 062).

The tax rate in the following sections of the Tax Code of the Town of Mammoth are excluded from the increase and will remain unchanged:

Mining - Metal Business Class remains at one tenth of one percent (.10%) and is reported under Business Code (MH 019) .

Residential Rental, Leasing, and Licensing for Use of Real Property Business Class remains at two percent (2.0%) and reported under Business Code (MH 045).

Use Tax: Purchases Business Class remains at two percent (2%) and is reported under Business Code (MH 029).

Use Tax: Inventory Business Class remains at two percent (2%) and is reported under Business Code (MH 030).

This change has an effective date of September 1, 2015.

August 2015

TOWN OF WICKENBURG

Effective August 1, 2015

On June 1, 2015, the Mayor and Council of the Town of Wickenburg passed Ordinance Number 1150. Ordinance Number 1150 amended Section 9A-447 of the Town of Wickenburg Tax Code by increasing the Hotel/Motel (Additional Tax) from two percent (2%) to three percent (3%) reported under Business Code (WB 144).

This change has an effective date of August 1, 2015.

TOWN OF CAMP VERDE

Effective August 1, 2015

On May 19, 2015, the Mayor and Common Council of the Town of Camp Verde passed Ordinance No. 2015-A405. Ordinance No. 2015-A405 amended the tax code of the Town of Camp Verde by decreasing the rate of taxation for transaction privilege tax from three and sixty-five hundredths percent (3.65%) to one percent (1%) on the portion of the single item retail price over $5,000.00. All tax in the remainder of Section 8-460 and all other sections are excluded from any decrease and remain unchanged.

Ordinance No. 2015-A405 adopted Local Option V which modifies Section 8-460 Retail Sales of the Town Tax Code.

Option V, imposes a two-tier tax on retail sales for a single item that exceeds $5,000. When gross receipts from the sale of a single item of tangible personal property exceeds $5,000, the three and sixty-five hundredths percent (3.65%) shall apply to the first $5,000. This is reported using Business Code (CE 017). The portion that exceeds $5,000 shall be taxed at one percent (1%) and shall be reported using Business Code (CE 357).

This change has an effective date of August 1, 2015.

CITY OF BENSON

Effective August 1, 2015

On May 11, 2015, the Mayor and City Council of the City of Benson passed Ordinance No. 577. Ordinance No. 577 amended the tax code of the City of Benson by increasing the rate of taxation from the existing rate of two and one-half percent (2.5%) to a total of three and one-half percent (3.5%). Repealing code provisions that conflict; penalizing violations thereof; providing for severability; and designating an effective date and making provision for existing contracts. This change affects the following business classifications;

Advertising Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 018).

Amusement Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 012).

Job Printing Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 010).

Manufactured Buildings Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 027).

Timbering and Other Extraction Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 020).

Publishing Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 009).

Hotel Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 044).

Restaurant and Bars Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 011).

Retail Sales Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 017).

MRRA Amount Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 315).

Retail Sales Food for Home Consumption Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 062).

Telecommunication Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 005).

Transporting for Hire Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 006).

Utility Business Class increases from two and one-half percent (2.5%) to three and one half percent (3.5%) reported under Business Code (BS 004).

The tax rates in the following section of the Tax Code of the City of Benson are excluded from the increase and will remain unchanged:

Construction Contracting Business Class remains at four percent (4%) and is reported under Business Code (BS 015).

Speculative Builders Business Class remains at four percent (4%) and is reported under Business Code (BS 016).

Owner-builders Business Class remains at four percent (4%) and is reported under Business Code (BS 037).

Mining - Metal Business Class remains at one tenth of one percent (.10%) and is reported under Business Code (BS 019).

Hotel (Additional Tax) Business Class remains at two percent (2%) and is reported under Business Code (BS 144).

Residential Rental, Leasing, and Licensing for Use of Real Property Business Class remain at two and one half percent (2.5%) and reported under Business Code (BS 045).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class remain at two and one-half percent (2.5%) and reported under Business Code (BS 213).

Rental, Leasing, and Licensing for Use of Tangible Personal Property Business Class remain at two and one-half percent (2.5%) and reported under Business Code (BS 214).

Retail Sales of a Single Item over $5,000 Business Class remain at one percent (1%) and reported under Business Code (BS 717).

This change has an effective date of August 1, 2015.

July 2015

TOWN OF PATAGONIA

Effective July 1, 2015

On May 27, 2015, the Mayor and Council of the Town of Patagonia passed Ordinance No. 2015-02. Ordinance No. 2015-02 amended the Patagonia Town Tax Code to conform with Uniform Tax Licensing, Article III of the Model City Tax Code. This change has a retroactive effective date of January 1, 2015.

Patagonia Tax Code Section 320 relates to the License Fees. The Transaction Privilege Tax License fee, including for the business activities of Residential Real Property Rental, Leasing, and Licensing for Use and Commercial Real Property Rental, Leasing, and Licensing for Use, is zero dollars ($0.00) for each license. This license fee change is effective July 1, 2015.

CITY OF YUMA

Effective July 1, 2015

On May 20, 2015, the City Council of the City of Yuma passed Ordinance No. O2015-029. Ordinance No. O2015-029 modifies Local Option V which changes the City of Yuma Tax Code Title 3, Chapter 37, Section (F)(3) relating to the two-level privilege tax structure on sales of retail increased the threshold of the dollar value of the single item sold at retail from $25,000 to $35,000.

Option V, imposes a two-tier tax on retail sales for single items that exceeds $35,000. When gross receipts from the sale of a single item of tangible personal property exceeds $35,000, the one and seven tenths percent (1.7%) shall apply to the first $35,000. This is reported using (YM 017). The portion that exceeds $35,000 shall be taxed at zero percent (0%).

This change has an effective date of July 1, 2015.

TOWN OF MARANA

Effective July 1, 2015

On April 28, 2015, the Mayor and City Council of the Town of Marana passed Ordinance No. 2015.011. Ordinance No. 2015.011 amended the tax code of the Town of Marana by increasing the rate of taxation from the existing rate of two percent (2%) to a total of two and one-half percent (2.5%). This change affects the following business classifications;

Amusement Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 012).

Job Printing Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 010).

Manufactured Buildings Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 027).

Timbering and Other Extraction Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 020).

Publishing Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 009).

Hotel Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 044).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 213).

Rental Occupancy Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 040).

Rental, Leasing, and Licensing for Use of Tangible Personal Property Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 214).

Restaurant and Bars Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 011).

Retail Sales Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 017).

MRRA Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 315).

Transporting for Hire Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 006).

Use Tax: Purchases Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 029).

Use Tax: Inventory Business Class increases from two percent (2%) to two and one half percent (2.5%) reported under Business Code (MA 030).

The tax rate in the following Business Classes of the Tax Code of the Town of Marana will be increasing from four percent (4%) to four and one-half percent (4.5%):

Telecommunication Business Class increases from four percent (4%) to four and one half percent (4.5%) reported under Business Code (MA 005).

Utility Business Class increases from four percent (4%) to four and one half percent (4.5%) reported under Business Code (MA 004).

Ordinance 2015.011 adopted Local Option V which modifies Section 8-460-Retail Sales and Section 8-610 Use Tax, of the City Tax Code.

Option V, imposes a two-tier tax on retail sales for single items that exceed $5,000. When gross receipts from the sale of a single item of tangible personal property exceeds $5,000, the two and one-half percent (2.5%) shall apply to the first $5,000. This is reported using (MA 017). The portion that exceeds $5,000 shall be taxed at two percent (2.0%) and shall be reported using (MA 357).

Option V, imposes a two-tier tax on an amount subject to Use tax that exceeds $5,000. When a single item of tangible personal property subject to Use Tax exceeds $5,000, the two and one-half percent (2.5%) shall apply to the first $5,000. This is reported using (MA 029). The portion that exceeds $5,000 shall be taxed at two percent (2.0%) and shall be reported using (MA 359).

The tax rates in the following section of the Tax Code of the Town of Marana are excluded from the increase and will remain unchanged:

Construction Contracting Business Class remains at four percent (4%) and is reported under Business Code (MA 015).

Speculative Builders Business Class remains at four percent (4%) and is reported under Business Code (MA 016).

Owner-builders Business Class remains at four percent (4%) and is reported under Business Code (MA 037).

Mining - Metal Business Class remains at one tenth of one percent (.10%) and is reported under Business Code (MA 019).

Hotel (Additional Tax) Business Class remains at six percent (6%) and is reported under Business Code (MA 144).

These increases have an effective date of July 1, 2015.

CITY OF BUCKEYE

Effective July 1, 2015

On April 7, 2015, the City Council of the City of Buckeye passed Ordinance Number 04-15. Ordinance Number 04-15 amended the City of Buckeye code Chapter 13 and Article IV section 13-444, and adopted a new section 13-447 relating to Model City Tax Code Levying a Transient Lodging Tax.

Ordinance Number 04-15 revokes Model Option 6 of the Model City Tax Code that prohibits the imposition of an additional transient ("hotel") tax as part of the transaction privilege tax.

Ordinance Number 04-15 creates Hotel/Motel (Additional Tax) Classification at three percent (3%). For reporting purposes Region Code (BE) for City of Buckeye and Business Code (144) for Hotel/Motel (Additional Tax) will be used.

This ordinance has an effective date of July 1, 2015.

 

 May 2015

CITY OF YUMA

Effective May 1, 2015

On March 19, 2015, the City Council of the City of Yuma passed Ordinance Number O2015-015. Ordinance Number O2015-015 amended Ordinance No. O2015-03 changing the effective date for transferring the collection of the City of Yuma Special Tax of Two Percent (2%) to the Arizona Department of Revenue; Amending the Yuma City Tax Code; and providing penalties for violation thereof.

Ordinance Number O2015-03 revokes Model Option 6 of the Model City Tax Code that prohibits the imposition of an additional transient ("hotel") tax as part of the transaction privilege tax.

Ordinance Number O2015-03 transfers the collection of the Hotel/Motel (Additional Tax) Classification at two percent (2%). YM 144 has been created for reporting purposes.

Ordinance Number O2015-03 transfers the Restaurants and Bars (Additional Tax) Classification at two percent (2%). YM 111 has been created for reporting purposes.

This ordinance has an effective date of May 1, 2015.

 April 2015

TOWN OF GUADALUPE

Effective April 1, 2015

On January 8, 2015, the Mayor and Town Council of the Town of Guadalupe passed Ordinance No. 2015-01. Ordinance No. 2015-01 amended the tax code of Guadalupe Chapter 9 Transaction Privilege Tax otherwise known as the tax code of Guadalupe Article IV Section 9-447 Rental, Leasing and Licensing for Use of Real Property; additional tax upon transient lodging. The ordinance change creates the Hotel/Motel (Additional Tax) Classification (GU 144) at six percent (6%).

Appointing the Arizona Department of Revenue to collect the tax on behalf of the town, and repealing Chapter 8, Article 8-4 of the Guadalupe Town code entitled Transient Lodging Tax.

This ordinance has an effective date of April 1, 2015.

March 2015

TOWN OF CAMP VERDE

Effective March 1, 2015

On January 7, 2015, the Mayor and City Council of the Town of Camp Verde passed Ordinance No. 2015-A403. Ordinance No. 2015-A403 amended the tax code of the Town of Camp Verde by increasing the rate of taxation from the existing rate of three percent (3%) to a total of three point six five percent (3.65%). This change affects the following business classifications;

Sec. 8-405 Advertising; 8-410 Amusements, Exhibitions, and Similar Activities; 8-415 Construction Contracting: Construction Contractors; 8-416 Construction Contracting: Speculative Builders; 8-417 Construction Contracting: Owner-Builders; 8-425 Job Printing; 8-427 Manufactured Buildings; 8-430 Timbering and Other Extraction; 8-435 Publishing and Periodicals Distribution; 8-444 Hotels; 8-450 Rental, Leasing, and Licensing for Use of Tangible Property; 8-455 Restaurants and Bars; Sec. 8-460 Retail sales; 8-470 Telecommunications services; 8-475 Transporting for hire; and 8-480 Utility Services.

The tax rate in the following section of the Tax Code of the Town of Camp Verde will be increasing from two percent (2%) to three point six five percent (3.65%):

Sec. 8-610 Use Tax: imposition of tax; presumption

The tax rate in the following section of the Tax Code of the Town of Camp Verde are excluded from the increase and will remain unchanged:

Sec. 8-432 Mining; 8-445 Rental, Leasing, and Licensing for Use of Real Property; 8-447 Rental, leasing, and licensing for use of real property: additional tax upon transient lodging,

Ordinance No. 2015-A403 provides for a pre-existing contract exclusion from the Privilege Tax increase. This exclusion terminates one (1) year from the effective date of this ordinance on March 1, 2016.

These increases has an effective date of March 1, 2015.

CITY OF BISBEE

Effective March 1, 2015

On December 16, 2014, the Mayor and City Council of the City of Bisbee passed Ordinance No. O-14-08 and Ordinance No. O-14-09. Ordinance No. O-14-08 amended the tax code of the City of Bisbee by increasing the rate of taxation by one percent (1%) from the existing rate of two and five-tenths percent (2.5%) to a total of three and five-tenths percent (3.5%) for a period not to exceed eight (8) years. Ordinance No. O-14-08 provided penalties for the violation thereof; designated effective and termination dates; created a provision for existing agreements; provided for repeal and severability. This change affects the following business classifications;

Sec. 8A-405 Advertising; 8A-410 Amusements, Exhibitions, and Similar Activities; 8A-415 Construction Contracting; 8A-416 Construction Contracting Speculative Builders; 8A-417 Construction Contracting Owner-Builders; 8A-420 Feed at Wholesale; 8A-425 Job Printing; 8A-427 Manufactured Buildings; 8A-430 Timbering and Other Extraction; 8A-435 Publishing and Periodicals Distribution; 8A-444 Hotels; 8A-445 Rental, Leasing, and Licensing for Use of Real Property; 8A-450 Rental, Leasing, and Licensing for Use of Tangible Property; 8A-455 Restaurants and Bars; Sec. 8A-460 Retail sales; 8A-470 Telecommunications services; 8A-475 Transporting for hire; and 8A-480 Utility services.

Ordinance No. O-14-08 Amends the Tax Code for the City of Bisbee by repealing Sec. 8A-440 Rental Occupancy tax in its entirety.

Ordinance No. O-14-09 amended the tax code of the City of Bisbee by increasing the rate of taxation by one percent (1%) from the existing rate of two and five-tenths percent (2.5%) to a total of three and five-tenths percent (3.5%) for a period not to exceed four (4) years. Ordinance No. O-14-09 provided penalties for the violation thereof; designated effective and termination dates; created a provision for existing agreements; provided for repeal and severability. This change affects the following business classification;

Sec. 8A-447 Rental, leasing, and licensing for use of real property: additional tax upon transient lodging.

Ordinance O-14-08 covering all provisions listed in the City Tax Code; however, because their Code is out-of-date with Article IV of the AZ Model City Tax Code (incorporated by reference), one provision was missed.

On January 20, 2015, the Mayor and City Council of the City of Bisbee passed Ordinance No. O-15-01. Ordinance No. O-15-01 amended the tax code of the City of Bisbee by increasing the rate of taxation by one percent (1%) from the existing rate of two and five-tenths percent (2.5%) to a total of three and five-tenths percent (3.5%) for a period not to exceed eight (8) years. Ordinance No. O-15-01 provided penalties for the violation thereof; designated effective and termination dates; provided for repeal and severability. This change affects the following business classification;

Sec. 8A-462 Retail sales: food for home consumption.

This increase has an effective date of March 1, 2015.

TOWN OF ORO VALLLEY

Effective March 1, 2015

On December 17, 2014, the Mayor and Town Council of the Town of Oro Valley passed Ordinance No. (O)14-17. Ordinance No. (O)14-17 amended the tax code of the Town of Oro Valley by increasing the rate of taxation by five-tenths of one percent (0.5%) from the existing rate of two percent (2%) to a total of two and five-tenths percent (2.5%). All rules of the Town of Oro Valley in conflict therewith; preserving the right and duties that have already matured and proceedings that have already begun thereunder. This increase has an effective date of March 1, 2015. This change affects the following business classifications;

Sec. 8A-405 Advertising; 8A-410 Amusements, Exhibitions, and Similar Activities; 8A-425 Job Printing; 8A-427 Manufactured Buildings; 8A-430 Timbering and Other Extraction; 8A-435 Publishing and Periodicals Distribution; 8A-444 Hotels; 8A-450 Rental, Leasing, and Licensing for Use of Tangible Property; 8A-455 Restaurants and Bars; Sec. 8A-460 Retail sales; and 8A-475 Transporting for Hire.

CITY OF APACHE JUNCTION

Effective March 1, 2015

On December 2, 2014, the Mayor and City Council of the City of Apache Junction passed Ordinance No. 1406. Ordinance No. 1406 amended the tax code of the City of Apache Junction by increasing the rate of taxation by two-tenths of one percent (0.2%) from the existing rate of two and two-tenth percent (2.2%) to a total of two and four-tenths percent (2.4%). Providing penalties for the violation thereof; providing for severability, repealing conflicting provisions, making a provision for existing contracts designating an effective date of March 1, 2015. The provision of the ordinance shall terminate, or commonly understood to “sunset” on March 1, 2025 at which time the increased tax rate shall automatically revert back to the two and two-tenths percent (2.2%) or whatever the effective rate is in place at that time. This change affects the following business classifications;

Sec. 8A-405 Advertising; 8A-410 Amusements, Exhibitions, and Similar Activities; 8A-415  Construction Contracting; 8A-416 Construction Contracting Speculative Builders; 8A-417 Construction Contracting Owner-Builders; 8A-420 Feed at Wholesale; 8A-425 Job Printing; 8A-427 Manufactured Buildings; 8A-430 Timbering and Other Extraction; 8A-435 Publishing and Periodicals Distribution; 8A-444 Hotels; 8A-447 Additional tax Upon transient lodging; 8A-450 Rental, Leasing, and Licensing for Use of Tangible Property; 8A-455 Restaurants and Bars;8A-460 Retail sales; 8A-462 Retail Sales: Food For Home Consumption; 8A-475 Transporting for Hire;

Sec. 8A-460 Retail sales rate of two and four-tenths (2.4%) shall apply the first $2,000.00 on the sale of a single item. Above $2,000.00 the measure of tax shall be at a rate of one and four-tenths percent (1.4%).The City of Apache Junction Transaction Privilege Tax rate approved an increase of 0.2% from three and two-tenth percent (3.2%) to three and four-tenths percent (3.4%) for the following Sections: 8A-470 Telecommunications; and 8A-480 Utility services.

Note: The Arizona Department of Revenue has no responsibility for the administration of this tax at this time. Its only responsibility is to add this information to the official copy of the Model City Tax Code.

January 2015

CITY OF DOUGLAS

Effective January 1, 2015

On May 13, 2015, the Mayor and Council of the City of Douglas passed Ordinance No. 15-1052. Ordinance No. 15-1052 amended the Douglas City Tax Code to conform with Uniform Tax Licensing, Article III of the Model City Tax Code.

Douglas Tax Code Section 320 relates to the License Fees. The Transaction Privilege Tax License fee, including for the business activities of Residential Real Property Rental, Leasing, and Licensing for Use and Commercial Real Property Rental, Leasing, and Licensing for Use, is five dollars ($5.00) for each license.

Section 320.A creates an annual Transaction Privilege Tax license renewal fee of five dollars ($5.00) for each license.

Section 320.B creates an annual Transaction Privilege Tax license renewal fee of five dollars ($5.00) for each license for the business activity of Residential Real Property Rental, Leasing, and Licensing for Use.

Section 320.C creates an annual Transaction Privilege Tax license renewal fee of five dollars ($5.00) for each license for the business activity of Commercial Real Property Rental, Leasing, and Licensing for Use.

This change has a retroactive effective date of January 1, 2015.

CITY OF PHOENIX

Effective January 1, 2015

On February 4, 2015, the Council of the City of Phoenix passed Ordinance No. G-5987. Ordinance No. G-5987 amended the Phoenix City Tax Code to conform with changes of the Model City Tax Code.

Model City Tax Code Sec. 320 relates to the License & Renewal Fees. The Transaction Privilege License is $50.00 and a Renewal Fee of $50.00.

The City of Phoenix adopted Model Option 16, which relates to City of Phoenix Transaction Privilege and Use Tax License for Residential Real Property Rental. Residential Real Property Rental License Fee is $2.00 per Rental Unit up to a Maximum of $50.00.

City of Phoenix Transaction Privilege and Use Tax License Fee for Commercial Real Property Rental is $0.00 and has a Renewal Fee of $0.00.

This change has a retroactive effective date of January 1, 2015.

CITY OF CHANDLER

Effective January 1, 2015

On March 12, 2015, the Mayor and City Council of the City of Chandler passed Ordinance No. 4589. Ordinance No. 4589 amended the Chandler City Code and Regulations conforming the Chandler City Tax Code to changes to Model City Tax Code, as approved by the Municipal Tax Code Commission.

Model City Tax Code Sec. 320 relates to the License & Renewal Fees. The Transaction Privilege License is $50.00 and a Renewal Fee of $50.00.

The City of Chandler adopted Model Option 16, which relates to City of Chandler Transaction Privilege and Use Tax License for Residential Real Property Rental. Residential Real Property Rental License Fee is $2.00 per Rental Unit up to a Maximum of $50.00.

City of Chandler Transaction Privilege and Use Tax License Fee for Commercial Real Property Rental is $50.00 and has a Renewal Fee of $50.00.

This change has a retroactive effective date of January 1, 2015.

CITY OF SCOTTSDALE

Effective January 1, 2015

On October 10, 2014, the Mayor and City Council of the City of Scottsdale passed Ordinance No. 4183. Ordinance No. 4183 amended Appendix C, Privilege and Excise Taxes, Article III, Licensing and Recordkeeping.

Model City Tax Code Sec. 320 relates to the License & Renewal Fees. The Transaction Privilege License is $50.00 and a Renewal Fee of $50.00.

The City of Scottsdale adopted Model Option 16, which relates to City of Scottsdale Transaction Privilege and Use Tax License for Residential Real Property Rental. Residential Real Property Rental License Fee is $2.00 per Rental Unit up to a Maximum of $50.00.

City of Scottsdale Transaction Privilege and Use Tax License Fee for Commercial Real Property Rental is $50.00 and has a Renewal Fee of $50.00.

This change has a retroactive effective date of January 1, 2015.

CITY OF FLAGSTAFF

Effective January 1, 2015

The City of Flagstaff hereby gives notice that the majority of the qualified electors voting in the November 4, 2014 General Election approved an increase of 0.33%  from 1.721% to 2.051% in the City of Flagstaff transaction privilege tax rate to commence January 1, 2015 and sunset in 20 years.  This change affects the following business classifications;

Sec. 3-05-004-0405 Advertising; 0410 Amusements, Exhibitions, and Similar Activities; 0415  Construction Contracting; 0416 Construction Contracting Speculative Builders; 0417 Construction Contracting Owner-Builders; 0420 Feed at Wholesale; 0425 Job Printing; 0427 Manufactured Buildings; 0430 Timbering and Other Extraction; 0435 Publishing and Periodicals Distribution; 0445 Rental, Leasing, and Licensing for Use of Real Property; 0450 Rental, Leasing, and Licensing for Use of Tangible Property; 0460 Retail Sales; 0470 Telecommunication Services; 0475 Transporting for Hire; 0480 Utility Services;

The City of Flagstaff Transaction Privilege Tax rate is being increased from 3.721% to 4.051% for the following Sections: 3-05-004-0444 Hotels; and 0455 Restaurants and Bars.

 

CITY OF TUCSON

Effective January 1, 2015

On September 9, 2014, the Mayor and Council of the City of Tucson passed Ordinance Number 11198.  Ordinance 11198 relating to Transaction Privilege Tax and occupational license fees. The ordinance set the City of Tucson tax license fee in Section 310 of the Model City Tax Code from $45.00 to $20.00. The Ordinance also removes City of Tucson’s 310.1 regarding the proration of the tax license fee. The annual renewal for 2015 which will be billed in October should be billed at the twenty dollars ($20.00) rate.

These changes enacted by these ordinances shall be effective from and after January 1, 2015. 

CITY OF GLENDALE

Effective January 1, 2015

On June 23, 2015, the Mayor and City Council of the City of Glendale passed Ordinance No. 2944. Ordinance No. 2944 amended Chapter 21.1 Model City Privilege Sales Tax code to conform with the 2013 changes approved by the Municipal Tax Code Commission.

Model City Tax Code Sec. 320 relates to the License & Renewal Fees. The City of Glendale Transaction Privilege License is $50.00 and a Renewal Fee of $50.00.

The City of Glendale Transaction Privilege and Use Tax License for Residential Real Property Rental, Leasing, and Licensing for Use is $50.00 and has a Renewal Fee of $50.00.

The City of Glendale Transaction Privilege and Use Tax License Fee for Commercial Real Property Rental, Leasing, and Licensing for Use is $50.00 and has a Renewal Fee of $50.00.

This change has a retroactive effective date of January 1, 2015.


CITY OF PEORIA

Effective January 1, 2015

On November 25, 2014, the Mayor and City Council of the City of Peoria passed Ordinance No. 2014-41. Ordinance No. 2014-41 amended the Peoria City Code and Regulations conforming the Peoria City Tax Code to changes to Model City Tax Code, as approved by the Municipal Tax Code Commission

Model City Tax Code Sec. 320 relates to the License and Renewal Fees. The Transaction Privilege License is $50.00 and a Renewal Fee of $50.00.

City of Peoria Transaction Privilege and Use Tax for Residential Real Property Rental License Fee is $50.00 and has a Renewal Fee of $50.00.

City of Peoria Transaction Privilege and Use Tax for Commercial Real Property Rental is $50.00 and has a Renewal Fee of $50.00.

This change has a retroactive effective date of January 1, 2015.


December 2014

CITY OF CAMP VERDE

Effective December 1, 2014

Town Council for the Town of Camp Verde has decided to rescind Ordinance 2014-A398 which was to remove the exemption (q) food for home consumption under Retail Sales: Exemptions effective December 1, 2014.  Therefore, at this time, there will be NO CHANGE in the retail sales tax line for Camp Verde and NO TAX on food for home consumption.

 CITY OF SOUTH TUCSON

Effective December 1, 2014

In August 28, 2014, the Mayor and Council of the City of South Tucson passed Ordinance Number 14-04 and Ordinance 14-05.Ordinance 14-04 relating to Transaction Privilege Tax; Amending the Tax Code of the City of South Tucson.

Ordinance 14-04 affects the following classifications:

Advertising Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 018).

Amusement Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 012).

Construction Contracting Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 015).

Speculative Builders Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 016).

Owner-builders Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 037).

Job Printing Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 010).

Manufactured Buildings Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 027).

Publishing Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 009).

Rental of Tangible Personal Property Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 214).

Retail Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 017).

Telecommunication Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 005).

Transporting for Hire Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 006).

Utility Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%) this creates business code (ST 004).

Timbering and other extraction Business Class remains at two and one half percent (2.5%) and is reported under business code (ST 020).

Mining - Metal Business Class remains at one tenth of one percent (.10%) and is reported under business code (ST 019).

Hotel Business Class remains at two and one half percent (2.5%) and is reported under business code (ST 044).

Hotel (Additional tax) Business Class is taxed at one and one half percent (1.5%) and is reported under business code (ST 144).

Restaurant and Bars Business Class increases from three and one half percent (3.5%) to five and one half percent (5.5%) and is reported under (ST 011).

Retail Sales Food for Home Consumption Business Class decreases from two and one half percent (2.5%) to one and one half percent (1.5%) and is reported under (ST 062).

Ordinance 14-05 creates the following classifications:

Residential Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at two and one half percent (2.5%) and is reported under newly created business code (ST 045).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at two and one half percent (2.5%) and is reported under newly created business code (ST 213).

These changes enacted by these ordinances shall be effective from and after December 1, 2014.

October 2014

TOWN OF DUNCAN

Effective October 1, 2014

On July 10, 2014, the Mayor and Council of the Town of Duncan passed Ordinance Number 14-6-12. Ordinance Number 14-6-12 amends Chapter 16 of the Duncan Town Code by removing Model Option #6.

Ordinance 14-6-12 tax rate increase effects the following classification:

Rental, leasing and licensing for use of real property: additional tax upon transient lodging.

The ordinance change creates the Hotel/Motel (Additional Tax) Classification (DC 003) at three percent (3%).

The changes enacted by the ordinance shall be effective from and after October 1, 2014.

CITY OF FLAGSTAFF

Effective October 1, 2014

On July 15, 2014, the City Council of the City of Flagstaff passed Ordinance 2014-16. Ordinance Number 2014-16 relating to the Use Tax; amended the Flagstaff City Code by adopting a new division 3-05-006, Use Tax. Providing penalties for the violation thereof; providing for severability and designating an effective date. Resolution 2014-24 makes public the Ordinance and establishes a rate of one percent (1%).  The City of Flagstaff adopted the Local Option AA, which exempts employee meals from tax as well as Local Option HH, which exempts from Use Tax certain charitable donations.

Ordinance 2014-16 establishes an effective date of October 1, 2014.

AUGUST 2014

CITY OF FLAGSTAFF

Effective August 14, 2014

On July 15, 2014, the City Council of the City of Flagstaff passed Ordinance 2014-15. Ordinance Number 2014-15 amended the Flagstaff City Code by adopting the 2014 BBB Tax Re-Codification Amendments. Providing penalties for the violation thereof; providing for severability and designating an effective date.

The 2014 BBB Tax Re-Codification Amendments, consolidates the tax on Hotels and Restaurants and Bars as set forth in Chapter 3-05 of the City Code at the rate of one and seven hundred twenty-one thousandths per cent (1.721%) with the additional transaction privilege tax on the gross income received from engaging in such businesses, as set forth in Chapter 3-06 of the City Code, commonly known as the “bed, board and beverage tax” or BBB Tax at the rate of two percent (2%). This consolidation and re-codification will not result in a new or increased tax and does not change how the tax revenue is distributed.

The effect of this change is that the tax rate for the taxation of Hotels under Flagstaff City Code 3-05-004-0444 is now three and seven hundred twenty one thousandth percent (3.721%) and the tax rate for Restaurant and Bars under Flagstaff City Code 3-05-004-0455 is now three and seven hundred twenty one thousandth percent (3.721%).

Ordinance 2014-15 establishes an effective date of August 14, 2014.

Resolution 2014-23 makes public Ordinance 2014-15.

TOWN OF PARADISE VALLEY

Effective August 1, 2014

On June 12, 2014, the Town Council of the Town of Paradise Valley passed Ordinance Number 678.  Ordinance Number 678 is repealing the sunset provision of Ordinance Number 627. The Sales and Use Tax Rates for the Town of Paradise Valley will remain at 2.50% and Section 4A – 445 Residential Rental was not amended and will remain at the 1.65% rate. The changes enacted by the ordinance shall be effective from and after August 1, 2014.

CITY OF SAN LUIS

Effective August 1, 2014

On May 28, 2014, the City Council of the City of San Luis passed Ordinance Number 328.  Ordinance 328 readoption of the Model City Tax Code and the relevant Model Options as previously adopted by the City of San Luis as well as the new adoption of the Model Option 11 “Do NOT allow tax credit against telecommunication tax for franchise and license fees paid the City. (Model allows such tax credits)” by action of City of San Luis.

July 2014

CITY OF GLENDALE

Effective July 24, 2014

On June 24th 2014, the Mayor and Council of the City of Glendale passed Ordinance Number 2897. Ordinance Number 2897 amended Ordinance Number 2807 and the Glendale City Code Chapter 21.1 by repealing the August 1, 2017 termination date of the seven tenths of one percent (.07%) temporary transaction privilege tax.

This tax is imposed on all privilege and use tax rates except for the privilege tax rate on the business of renting or leasing real property for residential purposes, mining and the additional tax of transient lodging.

The effective date of Ordinance 2897 is 30 days from the date of passage, July 24, 2014.

CITY OF PEORIA

Effective July 1, 2014


On June 17, 2014, The Peoria City Council passed Ordinance No. 2014-24, that reduced the tax rate for tax code section 12-462 Retail Sales: Food For Home Consumption (-462 of the MCTC) from one and eighth percent (1.8%) to one and sixth percent (1.6%) by emergency.

 

CITY OF TEMPE

Effective July 1, 2014

On May 22, 2014, the City Council of the City of Tempe passed Ordinance Number O2014.21.  Ordinance O2014.21 hereby amending Chapter 16 of the Tempe City Code, relating to reduction of the transaction privilege tax rate of two percent (2.0%) to one and eight-tenths percent (1.8%) to reflect the expiration of the two-tenths percent temporary transaction privilege tax effective June 30, 2014.
Ordinance O2014.21 tax rate decrease from two percent (2.0%) to one and eight-tenths percent (1.8%) affects the following classifications:

That all changes enacted by the ordinance shall be effective from and after July 1, 2014.

 

TOWN OF CHINO VALLEY

Effective July 1, 2014

On March 25, 2014, the Mayor and the Common Council of the Town of Chino Valley passed Ordinance 14-782. Ordinance 14-782 amends Section 32.25-477 of the city tax code and decreases the rate of taxation for Operating a Pipeline from a three percent (3%) to zero percent (0%).

CITY OF ELOY

Effective July 1, 2014

On January 27, 2014, the Mayor and the City Council of the City of Eloy passed Ordinance Number 14-824. Ordinance 14-824 amends Section 16-462 of the city tax code and decreases the rate of taxation on food for home consumption from three percent (3%) to zero percent (0%).

March 2014

TOWN OF CAREFREE

Effective March 1, 2014

On December 3, 2013, the Mayor and the Town Council of the Town of Carefree passed Ordinance Number 2013-05. Ordinance 2013-05 relating to the Use Tax; amended the Town Code by creating Article VI, Use Tax. Resolution 2013-08 makes public the Ordinance and establishes a rate of three percent (3%). The effective date outlined in Ordinance 2013-05 has been changed to March 1, 2014 to allow suitable time for notification and administration of the Use tax. Ordinance 2013-05 creates the Business Classification Class (CA 002) for reporting the Use Tax and establishes the rate of three percent (3%).

February 2014

CITY OF FLAGSTAFF

Effective February 6, 2014

On January 7, 2014, the Mayor and the City Council of the City of Flagstaff passed Ordinance Number 2013-26. Ordinance 2013-26 amends Section 580 of the City Code to clarify that violation of said Code is punishable as a class one misdemeanor. With this amendment, the criminal penalty will be shown as a class one misdemeanor on the City of Flagstaff profile page in the official version of the Model City Tax Code, effective February 6, 2014

January 2014

CITY OF PHOENIX

Effective January 1, 2014

On October 16, 2013 the Council of Phoenix passed Ordinance G-5850 which amends Section 14-462 Retail Sales: Food for Home Consumption. The language in Ordinance G- 5850 reduces the City of Phoenix privilege tax rate of the Food for Home Consumption business classification of the Model City Tax Code, while maintaining the exemption of food purchased with food stamps. The privilege sales tax rate for purchases and sales of food for home consumption will be reduced from two percent (2%) to one percent (1%) effective January 1, 2014, with a further reduction to zero percent (0%) effective April 1, 2015.

TOWN OF BUCKEYE

Effective January 1, 2014

On October 15, 2013, the Mayor and the Town Council of the Town of Buckeye passed Ordinance Number 12-13. Ordinance 12-13 relating to the Privilege Tax; amended the Town Code, Chapter 13 (Tax Code 2011 Edition), Article IV, Section 13-460(d) by revising Model City Tax Code Local Option V. Local Option V imposes a two-level structure on sales of tangible personal property exceeding $1,999.99 and establishes an effective date of January 1, 2014. Ordinance 12-13 reduces the transaction privilege tax rate on single item purchases of tangible personal property exceeding $1,999.99 from one and one half percent (1.5%) to a transaction privilege rate of one and one tenth percent (1.1%). The decrease affects Business Classification (BE 001).

CITY OF SEDONA

Effective January 1, 2014

On October 8, 2013, the Mayor and the Council of the City of Sedona passed Ordinance Number 2013-07. Ordinance Number 2013-07 amends section 8-447 of the City of Sedona Tax Code by increasing the additional tax upon transient lodging from three percent (3%) to three and one half percent (3.5%), effective January 1, 2014. With this amendment, the additional transient lodging tax rate increase will be noted on the Sedona profile page in the official version of the Model City Tax Code, effective January 1, 2014.

December 2013

TOWN OF GILA BEND

On November 26, 2013, the Mayor and the Council of the Town of Gila Bend passed Ordinance Number 13-05. Ordinance Number 13-05 amends section 8A-480 to remove the tax credit offset for franchise fees.
Effective December 27, 2013 Section 8A-480 Utility Services of the Tax Code of the Town of Gila Bend will be amended by deleting paragraph (d) in its entirety and replacing it with the following:

(d) (RESERVED).

With this amendment it is understood that there shall not be allowed as an offset any franchise fees paid to the Town pursuant to the terms of a franchise agreement. Model Option 13 will be added to the Town of Gila Bend in the official version of the Model City Tax Code, effective December 27, 2013.

This change is specific to two business entities.

TOWN OF SUPERIOR

Effective December 1, 2013

On September 5th, 2013, the Mayor and the Council of the Town of Superior passed Ordinance Number 117. Ordinance Number 117 amends the Town Code by increasing the general rate of taxation from two percent (2.0%) to four percent (4.0%), makes a provision for pre-existing contracts and designates an effective date of December 1, 2013.

Ordinance 117 Increases the Privilege Tax from two percent (2.0%) to four percent (4.0%). The affects Business Classification (SI 000).

Ordinance 117 does not affect Rental of Real Property which remains at two percent (2.0%) and is reported under Business Classification (SI 013).

Ordinance 117 does not affect Metalliferous Mining which remains at one tenth of one percent (.10%) and is reported under Business Classification (SI 005).

Pre-existing Privilege Tax Contracts should be reported under the Privilege Tax Contracts (Prior to December 1, 2013) utilizing the newly created Business Classification, (SI 008) and is taxed at the rate of two percent (2%).

August 2013

CITY OF SOMERTON

Effective August 1, 2013

On June 4, 2013, the Mayor and the Council of the City of Somerton passed Ordinance Number 2013-002. Ordinance Number 2013-002 amends section 8A-480 to remove the tax credit offset for franchise fees.

Effective August 1, 2013 Section 8A-480 Utility Services of the Tax Code of the City of Somerton will be amended by deleting paragraph (d) in its entirety and replacing it with the following:

(d) Tax Credit offset for franchise fees. There shall not be allowed as an offset, any franchise fees paid to the City pursuant to the terms of a franchise agreement.

July 2013

CITY OF WINSLOW

Effective July 1, 2013

On May 21, 2013, the electorate of the City of Winslow, Arizona passed Proposition No. 402 in a special election held in the City of Winslow. Proposition 402 extended the levy and collection of the additional tax on Restaurant and Bars for an additional five (5) years.

The Council of the City of Winslow ordained the extension of the additional tax with the passing of Ordinance Number 1202 on June 25, 2013. Ordinance Number 1202 amends Chapter 9, Article IV, privilege taxes, section 9-455, restaurants and bars, of the Winslow City Tax Code extending a special two percent (2%) transaction privilege tax on restaurants and bars for a period of five (5) years from July 1, 2013.

Ordinance 1202 affects Business Classification (WS 004) which remains at two percent (2%) and shall cease on or after June 30, 2018, unless reauthorized by the qualified electors of the City.

CITY OF KINGMAN

Effective July 1, 2013

On April 19, 2013, the Mayor and the Council of the City of Kingman passed Ordinance Number 1749 and Ordinance Number 1751. Ordinance 1749 and Ordinance 1751 relates to the privilege license tax; amends the city tax code, provides penalties for the violation thereof; provides for severability; makes a provision for existing contracts and designates an effective date of July 1, 2013.

Ordinance 1749 decreased the additional tax rate upon Restaurant and Bar from two percent (2%) to one percent (1%). This affects Business Classification (KM 011).

Ordinance 1751 increased the Privilege Tax rate from two percent (2%) to two and one-half percent (2.5%). This affects Business Classification (KM 000).

Ordinance 1751 increased the Use Tax rate from two percent (2%) to two and one-half percent (2.5%). This affects Business Classification (KM 002).

Ordinance 1751, does not affect the Metalliferous Mining Classification which remains at one tenth of one percent (.1%) and is reported under (KM 005).

Ordinance 1751R does not affect Rental, Leasing and Licensing of Real Property which remains at two percent (2%) and is reported under Business Classification (KM 013).

Pre-existing Restaurant and Bar Contracts (Additional Tax ) should be reported under Restaurant and Bar Contracts (Additional Tax Prior to July 1, 2013) utilizing the newly created Business Classification, (KM 006) and is taxed at the rate of two percent (2%).

Pre-existing Privilege Tax Contracts should be reported under the Privilege Tax Contracts (Prior to July 1, 2013) utilizing the newly created Business Classification, (KM 007) and is taxed at the rate of two percent (2%).



CITY OF TOMBSTONE

Effective July 1, 2013

On May 20, 2013, the Mayor and the Common Council of the City of Tombstone passed Ordinance Number 2013-11. Ordinance Number 2013-11 relates to the privilege license tax; amends Title 4, Chapter 2, Section 7 of the City Tax Code and designates an effective date of July 1, 2013.

Ordinance 2013-11 Increases the general rate of taxation from two and one half percent (2.5%) to three and one-half percent (3.5%). The affects Business Classification (TS 000).

Ordinance 2013-11 does not affect Rental of Real Property which remains at two and one-half percent (2.5%) and is reported under Business Classification (TS 013). Ordinance 2013-11 does not affect Metalliferous Mining which remains at one tenth of one percent (.10%) and is reported under Business Classification (TS 005).

June 2013

TOWN Of CHINO VALLEY

Effective June 1, 2013

On February 26, 2013, the Mayor and the Common Council of the Town of Chino Valley passed Ordinance Number 13-765. Ordinance 13-765 adopted the 2013 changes to article IV-privilege taxes, of the tax code of the Town of Chino Valley, making a provision for pre-existing contracts and establishes an effective date of June 1, 2013.

Ordinance 13-765 increases the transaction privilege rate from three percent (3%) to four percent (4%). The increase affects Business Classification (CV 000).

Ordinance 13-765 does not affect Jet Fuel which remains at fifteen cents ($.015) per gallon, utilizing Business Classification Code (CV 008) .

Ordinance 13-765 does not affect Metalliferous Mining which remains at one tenth of one percent (.10%); this creates Business Classification Code (CV 001).

Ordinance 13-765 does not affect Pipeline which remains at three percent (3%); this creates Business Classification Code (CV 004).

Ordinance 13-765 does not affect Rental of Real Property which remains at three percent (3%); this creates Business Classification Code (CV 013).

The increase imposed by this ordinance shall not apply to contracts entered into prior to the effective date of June 1, 2013. Pre-existing Privilege Tax contracts should be reported under the Privilege Tax Contracts (Prior to June 1, 2013) utilizing the newly created Business Classification, (CV 006) and is taxed at the rate of three percent (3.0%).

MAY 2013

CITY OF FLAGSTAFF

Effective May 2, 2013

On April 2, 2013 the Mayor and City Council of the City of Flagstaff passed Ordinance 2013-02. Ordinance 2013-02 amended The Flagstaff City Code, Title 3, Business Regulations, Chapter 3-05, Privilege and Excise Taxes, as set forth:

Flagstaff eliminated the Local Option EE, which allowed an exemption for motor vehicle transporting for hire to out-of-city locations.

Flagstaff eliminated the Local Option FF, which allowed and exemption from the tax imposed upon transporting for hire.

Ordinance 2013-02 also removed language in Flagstaff City Code section 475 specifically; (d)(3) , (d)(4) and (e). It also removed the language in Flagstaff City Code section 430 specifically; (d).

TOWN OF BUCKEYE

Effective May 1, 2013

On February 5, 2013, the Mayor and the Town Council of the Town of Buckeye passed Ordinance Number 01-13. Ordinance 01-13 relating to the Privilege Tax; amended the Town Code, Chapter 13 (Tax Code 2011 Edition), Article IV, Section 13-460(D) by adopting Model City Tax Code Local Option V. Local Option V imposes a two-level structure on sales of tangible personal property exceeding $1999.99 and establishes an effective date of May 1, 2013.

Ordinance 01-13 reduces the transaction privilege tax rate on single item purchases of tangible personal property exceeding $1999.99 from three percent (3%) to a transaction privilege rate of one and one half percent (1.5%).

MARCH 2013

CITY OF WILLIAMS

Effective March 1, 2013

On December 13, 2012, the City Council of the City of Williams passed Ordinance Number 932.
Ordinance 932 relating to the Privilege Tax; amended Title 4, Chapter 4 of the City Tax Code. Providing penalties for the violation thereof; providing for severability, repealing conflicting ordinances, designating an effective date of March 1, 2013 and making a provision for existing contracts.

Ordinance 932 amends Title 4, Chapter 4 and increases the Privilege Tax rate to an amount equal to three and one-half percent (3.5%). The increase affects Business Classification (WL 000).

Ordinance 932 also eliminates the tax on Food for Home Consumption.

Ordinance 932 does not affect Rental of Real Property which remains at three percent (3.0%). This creates Business Classification (WL 013).

The increase imposed by this ordinance shall not apply to contracts entered into prior to the effective date of March 1, 2013. Pre-existing Privilege Tax contracts should be reported under the Privilege Tax Contracts (Prior to March 1, 2013) utilizing the newly created Business Classification, (WL 007) and is taxed at the rate of three percent (3.0%).

JANUARY 2013

TOWN OF GOODYEAR

Effective January 1, 2013

On June 25, 2012, the Mayor and the Council of the City of Goodyear passed Ordinance Number 12-1261. Ordinance 12-1261 relating to the privilege license tax; amending the city tax code by decreasing the food for home consumption rate of taxation from  two and one-quarter percent (2.25%) to two percent (2.0%).  Providing for severability; and designating an effective date.

Ordinance 12-1261 tax rate decrease affects the following classification:
Food for Home Consumption (GY 001).

2012 Amendments to the Model City Tax Code

OCTOBER 2012

TOWN OF BUCKEYE

Effective October 1, 2012

On June 4, 2012, the Town Council of the Town of Buckeye passed Ordinance Number 31-12. With the exception of the transaction privilege tax levied on Rental Occupancy and on Rental, Leasing and Licensing for Use of Real Property, the Town desires to make permanent the transaction privilege tax increase currently set to sunset on June 30, 2014. Ordinance Number 31-12 decreases the tax rate for Rental Occupancy and sets the rate at 2.0%. Ordinance Number 31-12 also decreases the tax rate for Rental, Leasing and Licensing for Use of Real Property and sets the rate at 2.0%.These rates are effective on October 1, 2012.

CITY OF WILLIAMS

Effective October 1, 2012

CITY OF WILLIAMS REVISES TAX RATE Retailers within the City of Williams are hereby notified that the Council has rescinded Ordinance 929 providing for a reduction in the food sales tax and an increase in the retail sales tax. This means the proposed tax rate changes WILL NOT BE EFFECTIVE on October 1, 2012.

     ADOR Public Notification         Resolution No. 1286 Williams



TOWN OF YOUNGTOWN

Effective October 1, 2012

The Town of Youngtown has eliminated numerous options and added definition to their tax code effective October 1, 2012. See their City Profile for more information.

SEPTEMBER 2012

TOWN OF WICKENBURG

Effective Sept 1, 2012

On May 21, 2012, the Mayor and Council of the Town of Wickenburg passed Ordinance Number 1107. Ordinance 1107 relating to the privilege license tax; amended the town tax code by changing Section 9A-460 Retail Sales. Ordinance 1107 amends Section 9A-460 and imposes 1.69% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. Effective September 1, 2012.

AUGUST 2012

CITY OF GLENDALE

Effective August 1, 2012

The City of Glendale has increased all business categories to 2.9% with some exceptions. Hotel/Motel combined tax rate increased to 7.9%. (Hotel/Motel from 2.2% to 2.9% plus Transient Lodging (Bed Tax) from 3.4% to 5.0%) . Food for Home Consumption increases to 2.5%. Restaurant and Bar increases to 3.9%Telecommunications increased to 6.1%. The City also adopts Local Option V and increases Jet Fuel to .28 cents per gallon. Residential Rental and Mining remain unchanged.

TOWN OF CAMP VERDE

Effective August 1, 2012

On May 16, 2012, the Mayor and the Council of the Town Council of Camp Verde passed Ordinance Number 2012-A382. Ordinance 2012-A382 relating to the privilege license tax; amended the town tax code by increasing the general rate of taxation to three percent (3%).The increase imposed by this ordinance does not apply to Rental, leasing, and licensing for use of real property, Construction contracting or Use Tax .

JULY 2012

CITY OF SAN LUIS

Effective April 1, 2008

CORRECTION: Ordinance No. 253 of the City of San Luis eliminated the tax credit for utility franchise fees, effective April 1, 2008.

MARCH 2012

CITY OF TOMBSTONE

Effective March 1, 2012

The City of Tombstone decreased their tax rate for the additional tax upon transient lodging from 6% to 4%.

FEBRUARY 2012

CITY OF LAKE HAVASU CITY

Effective February 1, 2012

On December 20, 2011, the City of Lake Havasu requested that the Arizona Department of Revenue begin to collect their “Bed Tax”, this tax was previously collected by the City of Lake Havasu. The Department will begin to collect this tax effective February 1, 2012. The name of this tax will be changed from Bed Tax to Hotel/Motel (Additional Tax) to conform with the Model City Tax Code and provide consistency with the Departments rate tables.

TOWN OF PARADISE VALLEY

Effective February 1, 2012

The Town of Paradise Valley adopted section 446 and now collects an additional tax on rental, leasing or licensing for use of non-residential property or property units (commercial lease) of 0.85%.

TOWN OF QUEEN CREEK

Effective March 1, 2003

On February 1st, 2012, the Mayor and the Council of the Town of Queen Creek passed Resolution 896-12. Resolution 896-12 relating to the transaction privilege tax; adds clarification to Ordinance 230-02 which increased the additional tax rate for the Hotel/Motel classification from 1% to 3%.


JANUARY 2012

CITY OF GOODYEAR

Effective January 1, 2012

The City of Goodyear decreases their rate of taxation on food for home consumption to 2.25%.

CITY OF KINGMAN

Effective January 1, 2012

The City of Kingman amends the city tax code by creating an additional tax rate upon Restaurant and Bar of 2%.

2011 Changes to the Model City Tax Code

NOVEMBER 2011

CITY OF ST. JOHNS

Effective November 1, 2011

The City of St. Johns increases their transaction privilege tax to 3%.

CITY OF NOGALES

Effective November 1, 2011

The City of Nogales adopted Section 447 of the Model City Tax Code and now collects bed tax as part of the Model Code.

OCTOBER 2011

CITY OF PAGE

Effective October 1, 2011

The City of Page increased their additional bed tax to 4.263%.

SEPTEMBER 2011

CITY OF ST. JOHNS

Effective September 1, 2011

The City of St. Johns increased their additional bed tax to 3%.

AUGUST 2011

TOWN OF ORO VALLEY

Effective August 3, 2011

The Town of Oro Valley increases their sales tax on utility services from 2% to 4%.

TOWN OF PARADISE VALLEY

Effective August 1, 2011

The Town of Paradise Valley increases their transaction privilege and use tax to 2.50%.

CITY OF TOMBSTONE

Effective August 1, 2011

The City of Tombstone increased their additional bed tax to 6%.

JULY 2011

TOWN OF GUADALUPE

Effective July 1, 2011

The Town of Guadalupe increases their transaction privilege tax to 4%.

TOWN OF THATCHER

Effective July 1, 2011

The Town of Thatcher increases their transaction privilege tax to 2.5%.

JUNE 2011

TOWN OF KEARNY

Effective June 6, 2011

The Town of Kearny adopts Model Option 13.

CITY OF GLOBE

Effective June 1, 2011

The City of Globe adopts Local Option V and imposes a zero percent (0%) rate on sales or purchases of tangible personal property sold at retail exceeding $15,000 per item. A two percent (2%) rate shall apply to the first $15,000.

MAY 2011

CITY OF SAFFORD

Effective May 1, 2011

The City of Safford decreases the tax rate for Construction Contracting from four percent (4%) to two and one-half percent (2.5%).

2011 Amendments to the Model City Tax Code

APRIL 2011

TOWN OF YOUNGTOWN

Effective April 1, 2011

The Town of Youngtown adopted Model Option 11 and Model Option 13.

MARCH 2011

CITY OF WILLCOX

Effective March 1, 2011

The City of Willcox became a self-collecting city.

FEBRUARY 2011

CITY OF SOMERTON

Effective February 1, 2011

The City of Somerton became a self-collecting city.

JANUARY 2011

CITY OF SEDONA

Effective January 1, 2011

The City of Sedona became a self-collecting city.