Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019

The following tables contain the rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and most Arizona cities:
 Table 1 provides the tax rates which combine the state’s transaction privilege tax rate and the county excise tax rate. Table 1 also includes accounting
credit rates for applicable classifications on STATE TAX ONLY.
 Table 2 contains a list of all the city privilege tax rates and city codes for program cities. The Arizona Department of Revenue collects these taxes for
program cities.
 Table 3 contains county identification codes and Special District Codes which must be used on the TPT Reporting Form in the column marked Region
Code.
 Table 4 contains special region codes to be used on the TPT Reporting Form in the column marked Region Code by businesses that operate on Indian
Reservations.
TABLE 1 TAX RATES FOR SALES IN THESE COUNTIES
Apache Accounting Accounting
(APA) Credit Rate Credit Rate
Santa
Greenlee for Paper for Electronic
Business Cochise Coconino Gila Graham La Paz Maricopa Mohave Pima Pinal Cruz Yavapai Yuma Filers (STATE
(GRN) Filers (STATE
Code TAXABLE ACTIVITIES a
(COH) (COC) (GLA) (GRA) (LAP) (MAR) (MOH) (PMA) (PNL) (STC) (YAV) (YMA) TAX ONLY) TAX ONLY)
Navajo
(NAV)
002 Mining–Nonmetal 3.437% 4.05% 3.75% 3.75% 4.375% 3.562% 3.281% 3.437% 4.117% 3.75% 3.593% 3.812% 3.437% .0313% .0375%
004 Utilities 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
005 Communications k 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
006 Transporting 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
007 Private (Rail) Car 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
008 Pipeline 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
009 Publication 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
010 Job Printing 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
011 Restaurants and Bars 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
012 Amusement 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
013 Commercial Lease 0 0.3% 0.5% 0 0 0.5% 0 0.5% 0.5% 0 0 0 0 0 0
014 Personal Property Rental 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
015 Contracting–Prime 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
017 Retail m 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% .056% .0672%
315 MRRA Amount l 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 7.20% 6.60% 6.35% 6.712% 6.10% N/A N/A
Severance–Metalliferous
019 Mining 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% .025% .03%
025 Transient Lodging b
6.05% 6.90% 6.60% 6.55% 7.70% 7.27% 5.78% 6.05% 7.248% 6.60% 6.325% 6.71% 6.05% .055% .066%
325 Online Lodging Marketplace 6.05% 6.60% 6.05% 6.55% 7.70% 5.72% 5.78% 5.50% 6.698% 6.60% 6.325% 6.710% 6.05% .055% .066%
026 Use Tax–Utilities 6.10% 5.90% 5.60% 6.10% 6.10% 5.60% 5.60% 6.10% 6.60% 5.60% 5.60% 6.60% 5.60% N/A N/A
029 Use Tax Purchases 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A N/A
030 Use Tax From Inventory 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A N/A
033 Telecommunications Devices 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% N/A N/A
041 Municipal Water c 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ 65¢ N/A N/A
049 Jet Fuel Tax d
3.355¢ 3.965¢ 3.66¢ 3.66¢ 4.27¢ 3.355¢ 3.202¢ 3.355¢ 3.965¢ 3.66¢ 3.507¢ 3.660¢ 3.355¢ N/A N/A
051 Jet Fuel Use Tax d 3.05¢ 3.05¢ 3.05¢ 3.05% 3.05¢ 3.05¢ 3.05¢ 3.05¢ 3.05¢ 3.05¢ 3.05¢ 3.05¢ 3.05¢ N/A N/A
053/055 Rental Car Surcharge e, h 0 0 0 0 0 $2.50 0 $3.50 0 0 0 0 0 N/A N/A
129 Use Tax Direct Payments i 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A N/A
Rental Car Surcharge–
153 Stadium h 0 0 0 0 0 3.25% 0 0 0 0 0 0 0 N/A N/A
911 911 Telecommunications g
20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ 20¢ N/A N/A
912 E911 Prepaid Wireless j 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% N/A N/A
a) Reduced rates may apply to preexisting contracts without pass through clauses. For information, see the Department’s web site at www.azdor.gov.
b) Unincorporated areas of Pima County add 6%. (Report using region code PH and class code 000.)
c) Rate is cents per 1,000 gallons of water. The tax on 100,000 gallons is thus 65 cents. Business code 041 should only be reported in region code SWD.
d) Rate is cents per gallon up to 10 million gallons.
e) Class 053 is for Maricopa filers. Class 055 is for Pima filers.
f) The Recreational Vehicle Surcharge (023) rate is 50¢ per day on each lease or rental of a parking space for recreational vehicles – End dated 12/31/2017.
g) Monthly rate per activated service.
h) The Maricopa County Rental Car Surcharge is the greater of $2.50 or 3.25% of the gross income of each contract. Report $2.50 per contract in Class 053.
Report the remainder in Class 153.
i) For use by direct pay permit holders only.
j) Prepaid wireless communications retailers.
k) Telecom Service Providers may be required to report under Business Codes 033 & 911 in addition to Business Code 005.
l) Report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project.
m) Effective 4/1/2018 FOR PINAL COUNTY ONLY, any retail single item portion over $10,000 shall be taxed at 6.7% using business code 367. The
Accounting Credit will remain at 0.056%.

ADOR 11249 Tax Rate Tables(11/16) ARIZONA DEPARTMENT OF REVENUE  www.azdor.gov Page 1
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
APACHE JUNCTION AJ MAR/PNL AVONDALE AV MAR BENSON BS COH
Advertising 018 2.40 Advertising 018 2.50 Advertising 018 3.50
Amusements 012 2.40 Amusements 012 2.50 Amusements 012 3.50
Contracting – Prime 015 2.40 Contracting – Prime 015 2.50 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 2.40 Contracting – Speculative Builders 016 2.50 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 2.40 Contracting – Owner Builder 037 2.50 Contracting – Owner Builder 037 4.00
Feed at Wholesale 116 2.40 Job Printing 010 2.50 Job Printing 010 3.50
Job Printing 010 2.40 Manufactured Buildings 027 2.50 Manufactured Buildings 027 3.50
Manufactured Buildings 027 2.40 Timbering and Other Extraction 020 2.50 Timbering and Other Extraction 020 3.50
Timbering and Other Extraction 020 2.40 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Severance – Metal Mining 019 0.10 Publication 009 2.50 Publication 009 3.50
Publication 009 2.40 Hotels 044 2.50 Hotels 044 3.50
Hotels 044 2.40 Hotel/Motel (Additional Tax)B 144 2.00 Hotel/Motel (Additional Tax)B 144 2.00
Hotel/Motel (Additional Tax)B 144 2.40 Residential Rental, Leasing and Licensing for Use 045 2.50 Residential Rental, Leasing, & Licensing for Use 045 2.50
Residential Rental, Leasing and Licensing for Use 045 2.20 Commercial Rental, Leasing, & Licensing for Use 213 2.50 Commercial Rental, Leasing, & Licensing for Use 213 2.50
Commercial Rental, Leasing, & Licensing for Use 213 2.20 Rental, Leasing, & Licensing for Use of TPP 214 2.50 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Rental Occupancy 040 2.20 Restaurant and Bars 011 2.50 Restaurant and Bars 011 3.50
Rental, Leasing, & Licensing for Use of TPP 214 2.40 Retail Sales 017 2.50 Retail Sales 017 3.50
Restaurant and Bars 011 2.40 Retail Sales (Single Item Over $5,000) 717 1.50 Retail Sales (Single Item over $5,000) 717 1.00
Retail Sales 017 2.40 Retail Sales Food for Home Consumption 062 2.50 Retail Sales Food for Home Consumption 062 3.50
Retail Sales (Single Item Portion Over $2,000) 297 1.40 MRRA Amount D 315 2.50 MRRA Amount D 315 3.50
Retail Sales Food for Home Consumption 062 2.40 Communications 005 2.50 Communications 005 3.50
MRRA Amount D 315 2.40 Transporting 006 2.50 Transporting 006 3.50
Communications 005 3.40 Utilities 004 2.50 Utilities 004 3.50
Transporting 006 2.40 Use Tax Purchases 029 1.50
Utilities 004 3.40 Use Tax From Inventory 030 1.50
Use Tax Purchases 029 2.40
Use Tax (Single Item Portion Over $2,000) 299 1.40
Use Tax From Inventory 030 2.40

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
BISBEE BB COH BUCKEYE BE MAR BULLHEAD CITY BH MOH
Advertising 018 3.50 Advertising 018 3.00 Advertising 018 2.00
Amusements 012 3.50 Amusements 012 3.00 Amusements 012 2.00
Contracting – Prime 015 3.50 Contracting – Prime 015 3.00 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 2.00
Feed at Wholesale 116 3.50 Feed at Wholesale 116 3.00 Job Printing 010 2.00
Job Printing 010 3.50 Job Printing 010 3.00 Jet Fuel Sales (cents per gallon) 049 0.03¢
Manufactured Buildings 027 3.50 Manufactured Buildings 027 3.00 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.50 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.50 Publication 009 3.00 Publication 009 2.00
Hotels 044 3.50 Hotels 044 3.00 Hotels 044 2.00
Hotel/Motel (Additional Tax)B 144 2.50 Hotel/Motel (Additional Tax)B 144 3.00 Hotel/Motel (Additional Tax)B 144 3.00
Residential Rental, Leasing, & Licensing for Use 045 3.50 Residential Rental, Leasing, & Licensing for Use 045 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Commercial Rental, Leasing, & Licensing for Use 213 3.50 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Rental Occupancy 040 2.00 Restaurant and Bars 011 2.00
Restaurant and Bars 011 3.50 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Retail Sales 017 2.00
Retail Sales 017 3.50 Restaurant and Bars 011 3.00 MRRA Amount D 315 2.00
Retail Sales Food for Home Consumption 062 3.50 Retail Sales 017 3.00 Communications 005 2.00
MRRA Amount D 315 3.50 Retail Sales (Single Item over $1,999.99) 307 1.10 Transporting 006 2.00
Communications 005 3.50 Retail Sales Food for Home Consumption 062 3.00 Utilities 004 2.00
Transporting 006 3.50 MRRA Amount D 315 3.00 Jet Fuel Use Tax (cents per gallon) 051 0.03¢
Utilities 004 3.50 Communications 005 4.00 Use Tax Purchases 029 2.00
Transporting 006 3.00 Use Tax From Inventory 030 2.00
Utilities 004 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 2
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
CAMP VERDE CE YAV CAREFREE CA MAR CASA GRANDE CG PNL
Advertising 018 3.65 Advertising 018 3.00 Advertising 018 1.80
Amusements 012 3.65 Amusements 012 3.00 Amusements 012 1.80
Contracting – Prime 015 3.65 Contracting – Prime 015 4.00 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 3.65 Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 3.65 Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 4.00
Job Printing 010 3.65 Job Printing 010 3.00 Job Printing 010 1.80
Manufactured Buildings 027 3.65 Manufactured Buildings 027 3.00 Manufactured Buildings 027 1.80
Timbering and Other Extraction 020 3.65 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 1.80
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.65 Publication 009 3.00 Publication 009 1.80
Hotels 044 3.65 Hotels 044 3.00 Hotels 044 1.80
Hotel/Motel (Additional Tax)B 144 3.00 Hotel/Motel (Additional Tax)B 144 3.00 Hotel/Motel (Additional Tax)B 144 2.00
Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.80
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.80
Rental, Leasing, & Licensing for Use of TPP 214 3.65 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 214 1.80
Restaurant and Bars 011 3.65 Restaurant and Bars 011 3.00 Restaurant and Bars 011 1.80
Retail Sales 017 3.65 Retail Sales 017 3.00 Retail Sales 017 2.00
Retail Sales (Single Item Portion over $5,000) 357 1.00 Retail Sales Food for Home Consumption 062 2.00 Retail Sales (Single Item Portion over $5,000) 357 1.50
MRRA Amount D 315 3.65 MRRA Amount D 315 3.00 Retail Sales Food for Home Consumption 062 2.00
Communications 005 3.65 Communications 005 3.00 MRRA Amount D 315 2.00
Transporting 006 3.65 Transporting 006 3.00 Communications 005 2.00
Utilities 004 3.65 Utilities 004 3.00 Transporting 006 1.80
Use Tax Purchases 029 3.65 Use Tax Purchases 029 3.00 Utilities 004 2.00
Use Tax From Inventory 030 3.65 Use Tax From Inventory 030 3.00

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
CAVE CREEK CK MAR CHANDLER CH MAR CHINO VALLEY CV YAV
Advertising 018 3.00 Advertising 018 1.50 Advertising 018 4.00
Amusements 012 3.00 Amusements 012 1.50 Amusements 012 4.00
Contracting – Prime 015 5.00 Contracting – Prime 015 1.50 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 5.00 Contracting – Speculative Builders 016 1.50 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 5.00 Contracting – Owner Builder 037 1.50 Contracting – Owner Builder 037 4.00
Feed at Wholesale 116 3.00 Job Printing 010 1.50 Job Printing 010 4.00
Job Printing 010 3.00 Jet Fuel Sales (cents per gallon) 049 0.023¢ Jet Fuel Sales (cents per gallon) 049 .015¢
Manufactured Buildings 027 3.00 Manufactured Buildings 027 1.50 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 1.50 Timbering and Other Extraction 020 4.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.00 Publication 009 1.50 Publication 009 4.00
Hotels 044 3.00 Hotels 044 1.50 Hotels 044 4.00
Hotel/Motel (Additional Tax)B 144 4.00 Hotel/Motel (Additional Tax)B 144 2.90 Hotel/Motel (Additional Tax)B 144 4.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.50 Residential Rental, Leasing, & Licensing for Use 045 3.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.50 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Rental Occupancy 040 3.00 Rental, Leasing, & Licensing for Use of TPP 214 1.50 Rental Occupancy 040 3.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Restaurant and Bars 011 1.80 Rental, Leasing, & Licensing for Use of TPP 214 4.00
Restaurant and Bars 011 3.00 Retail Sales 017 1.50 Restaurant and Bars 011 4.00
Retail Sales 017 3.00 Retail Sales Food for Home Consumption 062 1.50 Retail Sales 017 4.00
Retail Sales Food for Home Consumption 062 3.00 MRRA Amount D 315 1.50 Retail Sales Food for Home Consumption 062 4.00
MRRA Amount D 315 3.00 Communications 005 2.75 MRRA Amount D 315 4.00
Communications 005 3.00 Transporting 006 1.50 Communications 005 4.00
Transporting 006 3.00 Utilities 004 2.75 Transporting 006 4.00
Utilities 004 3.00 Jet Fuel Use Tax (cents per gallon) 051 0.023¢ Utilities 004 4.00
Use Tax Purchases 029 3.00 Use Tax Purchases 029 1.50 Jet Fuel Use Tax (cents per gallon) 051 .015¢
Use Tax From Inventory 030 3.00 Use Tax From Inventory 030 1.50 Use Tax Purchases 029 3.00
Use Tax From Inventory 030 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 3
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
CLARKDALE CD YAV CLIFTON CF GRN COLORADO CITY CC MOH
Advertising 018 3.00 Advertising 018 3.00 Advertising 018 3.00
Amusements 012 3.00 Amusements 012 3.00 Amusements 012 7.00
Contracting – Prime 015 4.00 Contracting – Prime 015 3.00 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 2.00
Job Printing 010 3.00 Job Printing 010 3.00 Job Printing 010 2.00
Manufactured Buildings 027 3.00 Manufactured Buildings 027 3.00 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.00 Publication 009 3.00 Publication 009 2.00
Hotels 044 3.00 Hotels 044 3.00 Hotels 044 7.00
Hotel/Motel (Additional Tax)B 144 2.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 Hotel/Motel (Additional Tax)B 144 7.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Restaurant and Bars 011 3.00 Rental Occupancy 040 2.00
Restaurant and Bars 011 3.00 Retail Sales 017 3.00 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Retail Sales 017 3.00 Retail Sales (Single Item Portion over $9,999) 377 2.00 Restaurant and Bars 011 7.00
Retail Sales Food for Home Consumption 062 3.00 Retail Sales Food for Home Consumption 062 3.00 Retail Sales 017 3.00
MRRA Amount D 315 3.00 MRRA Amount D 315 3.00 MRRA Amount D 315 3.00
Communications 005 3.00 Communications 005 3.00 Communications 005 7.00
Transporting 006 3.00 Transporting 006 3.00 Transporting 006 2.00
Utilities 004 3.00 Utilities 004 3.00 Utilities 004 2.00
Use Tax Purchases 029 2.00
Use Tax From Inventory 030 2.00

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
COOLIDGE CL PNL COTTONWOOD CW YAV DEWEY-HUMBOLDT DH YAV
Advertising 018 3.00 Advertising 018 3.50 Advertising 018 2.00
Amusements 012 3.00 Amusements 012 3.50 Amusements 012 2.00
Contracting – Prime 015 4.00 Contracting – Prime 015 4.50 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 4.50 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 4.50 Contracting – Owner Builder 037 2.00
Feed at Wholesale 116 3.00 Job Printing 010 3.50 Job Printing 010 2.00
Job Printing 010 3.00 Manufactured Buildings 027 3.50 Manufactured Buildings 027 2.00
Manufactured Buildings 027 3.00 Timbering and Other Extraction 020 3.50 Timbering and Other Extraction 020 2.00
Timbering and Other Extraction 020 3.00 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Severance – Metal Mining 019 0.10 Publication 009 3.50 Publication 009 2.00
Publication 009 3.00 Hotels 044 3.50 Hotels 044 2.00
Hotels 044 3.00 Hotel/Motel (Additional Tax)B 144 3.50 Hotel/Motel (Additional Tax)B 144 2.00
Hotel/Motel (Additional Tax)B 144 3.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.50 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Rental Occupancy 040 3.50 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Rental Occupancy 040 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.50 Restaurant and Bars 011 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Restaurant and Bars 011 3.50 Retail Sales 017 2.00
Restaurant and Bars 011 3.00 Retail Sales 017 3.50 Retail Sales Food for Home Consumption 062 2.00
Retail Sales 017 3.00 Retail Sales Food for Home Consumption 062 3.50 MRRA Amount D 315 2.00
Retail Sales (Single item over $10,000) 917 1.50 MRRA Amount D 315 3.50 Communications 005 2.00
Retail Sales Food for Home Consumption 062 3.00 Communications 005 3.50 Transporting 006 2.00
MRRA Amount D 315 3.00 Transporting 006 3.50 Utilities 004 2.00
Communications 005 3.00 Utilities 004 1.50 Use Tax Purchases 029 2.00
Transporting 006 3.00 Use Tax From Inventory 030 2.00
Utilities 004 3.00
Use Tax Purchases 029 3.00
Use Tax Purchases (Single item over $10,000) 929 1.50
Use Tax From Inventory 030 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 4
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
DOUGLAS DL COH DUNCAN DC GRN EAGAR EG APA
Advertising 018 2.80 Advertising 018 2.00 Amusements 012 3.00
Amusements 012 2.80 Amusements 012 2.00 Contracting – Prime 015 3.00
Contracting – Prime 015 2.80 Contracting – Prime 015 2.00 Contracting – Speculative Builders 016 3.00
Contracting – Speculative Builders 016 2.80 Contracting – Speculative Builders 016 2.00 Contracting – Owner Builder 037 3.00
Contracting – Owner Builder 037 2.80 Contracting – Owner Builder 037 2.00 Job Printing 010 3.00
Feed at Wholesale 116 2.80 Job Printing 010 2.00 Manufactured Buildings 027 3.00
Job Printing 010 2.80 Manufactured Buildings 027 2.00 Timbering and Other Extraction 020 3.00
Manufactured Buildings 027 2.80 Timbering and Other Extraction 020 2.00 Severance – Metal Mining 019 0.10
Timbering and Other Extraction 020 2.80 Severance – Metal Mining 019 0.10 Publication 009 3.00
Severance – Metal Mining 019 0.10 Publication 009 2.00 Hotels 044 3.00
Publication 009 2.80 Hotels 044 2.00 Hotel/Motel (Additional Tax)B 144 3.00
Hotels 044 2.80 Hotel/Motel (Additional Tax)B 144 3.00 Residential Rental, Leasing, & Licensing for Use 045 3.00
Hotel/Motel (Additional Tax)B 144 2.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Residential Rental, Leasing and Licensing for Use 045 2.80 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Rental Occupancy 040 3.00
Commercial Rental, Leasing, & Licensing for Use 213 2.80 Rental, Leasing, & Licensing for Use of TPP 214 2.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00
Rental Occupancy 040 2.80 Restaurant and Bars 011 2.00 Restaurant and Bars 011 3.00
Rental, Leasing, & Licensing for Use of TPP 214 2.80 Retail Sales 017 2.00 Retail Sales 017 3.00
Restaurant and Bars 011 2.80 Retail Sales Food for Home Consumption 062 2.00 Retail Sales (Single Item over $1,000) 157 2.00
Retail Sales 017 2.80 MRRA Amount D 315 2.00 Retail Sales Food for Home Consumption 062 3.00
Retail Sales (Single Item Over $10,000) 917 1.80 Communications 005 2.00 MRRA Amount D 315 3.00
Retail Sales Food for Home Consumption 062 2.80 Transporting 006 2.00 Communications 005 3.00
MRRA Amount D 315 2.80 Utilities 004 2.00 Transporting 006 3.00
Communications 005 2.80 Utilities 004 3.00
Transporting 006 2.80 Use Tax Purchases 029 3.00
Utilities 004 2.80 Use Tax Purchases (Single item over $1,000) 159 2.00
Use Tax Purchases 029 2.80 Use Tax From Inventory 030 3.00
Use Tax From Inventory 030 2.80

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
EL MIRAGE EM MAR ELOY EL PNL FLAGSTAFF FS COC
Advertising 018 3.00 Advertising 018 3.00 Advertising 018 2.051
Amusements 012 3.00 Amusements 012 3.00 Amusements 012 2.051
Contracting – Prime 015 3.00 Contracting – Prime 015 4.50 Contracting – Prime 015 2.051
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 4.50 Contracting – Speculative Builders 016 2.051
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 4.50 Contracting – Owner Builder 037 2.051
Job Printing 010 3.00 Job Printing 010 3.00 Feed at Wholesale 116 2.051
Manufactured Buildings 027 3.00 Manufactured Buildings 027 3.00 Job Printing 010 2.051
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 3.00 Manufactured Buildings 027 2.051
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.051
Publication 009 3.00 Publication 009 3.00 Severance – Metal Mining 019 0.100
Hotels 044 3.00 Hotels 044 4.00 Publication 009 2.051
Hotel/Motel (Additional Tax)B 144 2.00 Hotel/Motel (Additional Tax)B 144 3.00 Hotels 044 4.051
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 Commercial Rental, Leasing, & Licensing for Use 213 2.051
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 Rental, Leasing, & Licensing for Use of TPP 214 2.051
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental Occupancy 040 3.00 Restaurant and Bars 011 4.051
Restaurant and Bars 011 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Retail Sales 017 2.051
Retail Sales 017 3.00 Restaurant and Bars 011 6.00 MRRA Amount D 315 2.051
Retail Sales Food for Home Consumption 062 3.00 Retail Sales 017 3.00 Communications 005 2.051
MRRA Amount D 315 3.00 Retail Sales (Single Item Portion over $6,000) 337 1.50 Transporting 006 2.051
Communications 005 3.00 Retail Sales Food for Home Consumption 062 2.00 Utilities 004 2.051
Transporting 006 3.00 MRRA Amount D 315 3.00 Public Utility Right of Way 133 2.000
Utilities 004 3.00 Communications 005 3.00 Use Tax Purchases 029 1.000
Use Tax Purchases 029 3.00 Transporting 006 3.00 Use Tax From Inventory 030 1.000
Use Tax From Inventory 030 3.00 Utilities 004 3.00
Use Tax Purchases 029 3.00
Use Tax Purchases (Single item portion over $6,000) 339 1.50
Use Tax From Inventory 030 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 5
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
FLORENCE FL PNL FOUNTAIN HILLS FH MAR FREDONIA FD COC
Advertising 018 2.00 Advertising 018 2.60 Advertising 018 4.00
Amusements 012 2.00 Amusements 012 2.60 Amusements 012 4.00
Contracting – Prime 015 4.00 Contracting – Prime 015 2.60 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 2.60 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 2.60 Contracting – Owner Builder 037 4.00
Job Printing 010 2.00 Job Printing 010 2.60 Job Printing 010 4.00
Manufactured Buildings 027 2.00 Manufactured Buildings 027 2.60 Manufactured Buildings 027 4.00
Timbering and Other Extraction 020 2.00 Timbering and Other Extraction 020 2.60 Timbering and Other Extraction 020 4.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 2.00 Publication 009 2.60 Publication 009 4.00
Hotels 044 2.00 Hotels 044 2.60 Hotels 044 4.00
Hotel/Motel (Additional Tax)B 144 2.00 Hotel/Motel (Additional Tax)B 144 4.00 Residential Rental, Leasing, & Licensing for Use 045 4.00
Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 1.60 Commercial Rental, Leasing, & Licensing for Use 213 4.00
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 1.60 Rental, Leasing, & Licensing for Use of TPP 214 4.00
Rental, Leasing, & Licensing for Use of TPP 214 2.00 Commercial Lease (Additional Tax) C 313 1.00 Restaurant and Bars 011 4.00
Restaurant and Bars 011 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.60 Retail Sales 017 4.00
Retail Sales 017 2.00 Restaurant and Bars 011 2.60 Retail Sales Food for Home Consumption 062 4.00
Retail Sales Food for Home Consumption 062 2.00 Retail Sales 017 2.60 MRRA Amount D 315 4.00
MRRA Amount D 315 2.00 Retail Sales Food for Home Consumption 062 2.60 Communications 005 4.00
Communications 005 2.00 MRRA Amount D 315 2.60 Transporting 006 4.00
Transporting 006 2.00 Communications 005 2.60 Utilities 004 4.00
Utilities 004 2.00 Transporting 006 2.60 Use Tax Purchases 029 4.00
Use Tax Purchases 029 2.00 Utilities 004 2.60 Use Tax From Inventory 030 4.00
Use Tax From Inventory 030 2.00 Use Tax Purchases 029 2.60
Use Tax From Inventory 030 2.60

REGION BUSINESS TAX RATE REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE CODE CODE RATE CODE CODE RATE
GILA BEND GI MAR GILBERT GB MAR GLENDALE GE MAR
Amusements 012 3.50 Advertising 018 1.50 Advertising 018 2.90
Contracting – Prime 015 3.50 Amusements 012 1.50 Amusements 012 2.90
Contracting – Speculative Builders 016 3.50 Contracting – Prime 015 1.50 Contracting – Prime 015 2.90
Contracting – Owner Builder 037 3.50 Contracting – Speculative Builders 016 1.50 Contracting – Speculative Builders 016 2.90
Feed at Wholesale 116 3.50 Contracting – Owner Builder 037 1.50 Contracting – Owner Builder 037 2.90
Job Printing 010 3.50 Job Printing 010 1.50 Job Printing 010 2.90
Manufactured Buildings 027 3.50 Manufactured Buildings 027 1.50 Jet Fuel Sales (cents per gallon) 049 0.028¢
Jet Fuel Sales (cents per gallon) 049 0.03¢ Publication 009 1.50 Manufactured Buildings 027 2.90
Timbering and Other Extraction 020 3.50 Hotels 044 1.50 Timbering and Other Extraction 020 2.90
Severance – Metal Mining 019 0.10 Hotel/Motel (Additional Tax)B 144 2.80 Severance – Metal Mining 019 0.10
Publication 009 3.50 Residential Rental, Leasing, & Licensing for Use 045 1.50 Publication 009 2.90
Hotels 044 3.50 Commercial Rental, Leasing, & Licensing for Use 213 1.50 Hotels 044 2.90
Hotel/Motel (Additional Tax)B 144 2.00 Rental, Leasing, & Licensing for Use of TPP 214 1.50 Hotel/Motel (Additional Tax)B 144 5.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Restaurant and Bars 011 1.50 Residential Rental, Leasing, & Licensing for Use 045 2.20
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Retail Sales 017 1.50 Commercial Rental, Leasing, & Licensing for Use 213 2.90
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Retail Sales Food for Home Consumption 062 1.50 Rental, Leasing, & Licensing for Use of TPP 214 2.90
Restaurant and Bars 011 3.50 MRRA Amount D 315 1.50 Restaurant and Bars 011 3.90
Retail Sales 017 3.50 Communications 005 1.50 Retail Sales 017 2.90
Retail Sales Food for Home Consumption 062 3.50 Transporting 006 1.50 Retail Sales (Single Item Over $5,000) 717 2.20
MRRA Amount D 315 3.50 Utilities 004 1.50 Retail Sales Food for Home Consumption 062 2.50
Communications 005 3.50 MRRA Amount D 315 2.90
Transporting 006 3.50 Communications 005 6.10
Utilities 004 3.50 Transporting 006 2.90
Jet Fuel Use Tax (cents per Gallon) 051 0.03¢ Utilities 004 2.90
Use Tax Purchases 029 1.50 Jet Fuel Use Tax (cents per Gallon) 051 0.028¢
Use Tax From Inventory 030 1.50 Use Tax Purchases 029 2.90
Use Tax (Single Item Over $5,000) 729 2.20
Use Tax From Inventory 030 2.90

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 6
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
GLOBE GL GLA GOODYEAR GY MAR GUADALUPE GU MAR
Advertising 018 2.30 Advertising 018 2.50 Advertising 018 4.00
Amusements 012 2.30 Amusements 012 2.50 Amusements 012 5.00
Contracting – Prime 015 2.30 Contracting – Prime 015 3.50 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 2.30 Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 2.30 Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 4.00
Job Printing 010 2.30 Job Printing 010 2.50 Job Printing 010 4.00
Manufactured Buildings 027 2.30 Jet Fuel Sales (cents per gallon) 049 0.03¢ Manufactured Buildings 027 4.00
Timbering and Other Extraction 020 2.30 Manufactured Buildings 027 2.50 Timbering and Other Extraction 020 4.00
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.50 Severance – Metal Mining 019 0.10
Publication 009 2.30 Severance – Metal Mining 019 0.10 Publication 009 4.00
Hotels 044 2.30 Publication 009 2.50 Hotels 044 4.00
Hotel/Motel (Additional Tax)B 144 3.00 Hotels 044 2.50 Hotel/Motel (Additional Tax)B 144 6.00
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Hotel/Motel (Additional Tax)B 144 2.50 Residential Rental, Leasing, & Licensing for Use 045 3.00
Rental, Leasing, & Licensing for Use of TPP 214 2.30 Residential Rental, Leasing, & Licensing for Use 045 2.50 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Restaurant and Bars 011 2.30 Commercial Rental, Leasing, & Licensing for Use 213 2.50 Rental, Leasing, & Licensing for Use of TPP 214 4.00
Retail Sales 017 2.30 Rental, Leasing, & Licensing for Use of TPP 214 2.50 Restaurant and Bars 011 5.00
Retail Sales Food for Home Consumption 062 2.30 Restaurant and Bars 011 4.00 Retail Sales 017 4.00
MRRA Amount D 315 2.30 Retail Sales 017 2.50 Retail Sales Food for Home Consumption 062 4.00
Communications 005 2.30 Retail Sales (Single item over $5,000) 717 1.20 MRRA Amount D 315 4.00
Transporting 006 2.30 Retail Sales Food for Home Consumption 062 2.00 Communications 005 4.00
Utilities 004 2.30 MRRA Amount D 315 2.50 Transporting 006 4.00
Use Tax Purchases 029 2.30 Communications 005 2.50 Utilities 004 4.00
Use Tax from Inventory 030 2.30 Transporting 006 2.50 Use Tax Purchases 029 4.00
Utilities 004 2.50 Use Tax From Inventory 030 4.00
Jet Fuel Use Tax (cents per gallon) 051 0.03¢
Use Tax Purchases 029 2.50 NOTE: Hotel/Motel (Additional Tax) is not a new tax. It was collected by the City. As
Use Tax Purchases (Single item over $5,000) 729 1.20 of 4/1/2015 it is collected by the Department of Revenue.
Use Tax From Inventory 030 2.50

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
HAYDEN HY GLA HOLBROOK HB NAV HUACHUCA CITY HC COH
Advertising 018 3.00 Amusements 012 3.00 Advertising 018 1.90
Amusements 012 3.00 Contracting – Prime 015 3.00 Amusements 012 1.90
Contracting – Prime 015 3.00 Contracting – Speculative Builders 016 3.00 Contracting – Prime 015 1.90
Contracting – Speculative Builders 016 3.00 Contracting – Owner Builder 037 3.00 Contracting – Speculative Builders 016 1.90
Contracting – Owner Builder 037 3.00 Job Printing 010 3.00 Contracting – Owner Builder 037 1.90
Feed at Wholesale 116 3.00 Manufactured Buildings 027 3.00 Feed at Wholesale 116 1.90
Job Printing 010 3.00 Timbering and Other Extraction 020 3.00 Job Printing 010 1.90
Manufactured Buildings 027 3.00 Severance – Metal Mining 019 0.10 Manufactured Buildings 027 1.90
Timbering and Other Extraction 020 0.10 Publication 009 3.00 Timbering and Other Extraction 020 1.90
Severance – Metal Mining 019 0.10 Hotels 044 3.00 Severance – Metal Mining 019 0.10
Publication 009 3.00 Hotel/Motel (Additional Tax)B 144 2.00 Publication 009 1.90
Hotels 044 3.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 Hotels 044 1.90
Hotel/Motel (Additional Tax)B 144 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Restaurant and Bars 011 3.00 Rental Occupancy 040 1.90
Rental Occupancy 040 3.00 Retail Sales 017 3.00 Rental, Leasing, & Licensing for Use of TPP 214 1.90
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Retail Sales Food for Home Consumption 062 3.00 Restaurant and Bars 011 1.90
Restaurant and Bars 011 3.00 MRRA Amount D 315 3.00 Retail Sales 017 1.90
Retail Sales 017 3.00 Communications 005 3.00 Retail Sales Food for Home Consumption 062 1.90
Retail Sales Food for Home Consumption 062 3.00 Transporting 006 3.00 MRRA Amount D 315 1.90
MRRA Amount D 315 3.00 Utilities 004 3.00 Communications 005 1.90
Communications 005 3.00 Use Tax Purchases 029 3.00 Transporting 006 1.90
Transporting 006 3.00 Use Tax From Inventory 030 3.00 Utilities 004 1.90
Utilities 004 3.00 Use Tax Purchases 029 1.90
Use Tax Purchases 029 3.00 Use Tax From Inventory 030 1.90
Use Tax From Inventory 030 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 7
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
JEROME JO YAV KEARNY KN PNL KINGMAN KM MOH
Advertising 018 3.50 Advertising 018 3.00 Advertising 018 2.50
Amusements 012 3.50 Amusements 012 3.00 Amusements 012 2.50
Contracting – Prime 015 3.00 Contracting – Prime 015 4.00 Contracting – Prime 015 2.50
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 2.50
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 2.50
Job Printing 010 3.50 Job Printing 010 3.00 Job Printing 010 2.50
Manufactured Buildings 027 3.50 Manufactured Buildings 027 3.00 Manufactured Buildings 027 2.50
Timbering and Other Extraction 020 3.50 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 2.50
Severance – Metal Mining 019 0.10 Publication 009 3.00 Severance – Metal Mining 019 0.10
Publication 009 3.50 Hotels 044 3.00 Publication 009 2.50
Hotels 044 3.50 Hotel/Motel (Additional Tax)B 144 3.00 Hotels 044 2.50
Hotel/Motel (Additional Tax)B 144 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.50 Hotel/Motel (Additional Tax)B 144 4.00
Residential Rental, Leasing, & Licensing for Use 045 3.50 Commercial Rental, Leasing, & Licensing for Use 213 2.50 Residential Rental, Leasing, & Licensing for Use 045 2.00
Commercial Rental, Leasing, & Licensing for Use 213 3.50 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Restaurant and Bars 011 3.00 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Restaurant and Bars 011 4.50 Retail Sales 017 3.00 Restaurant and Bars 011 2.50
Retail Sales 017 3.50 Retail Sales Food for Home Consumption 062 3.00 Restaurant and Bars (Additional Tax) A 111 1.00
MRRA Amount D 315 3.50 MRRA Amount D 315 3.00 Retail Sales 017 2.50
Communications 005 3.50 Communications 005 3.00 MRRA Amount D 315 2.50
Transporting 006 3.50 Transporting 006 3.00 Communications 005 2.50
Utilities 004 3.50 Utilities 004 3.00 Transporting 006 2.50
Utilities 004 2.50
Use Tax Purchases 029 2.50
Use Tax From Inventory 030 2.50

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
LAKE HAVASU CITY LH MOH LITCHFIELD PARK LP MAR MAMMOTH MH PNL
Amusements 012 2.00 Advertising 018 2.80 Advertising 018 4.00
Contracting – Prime 015 2.00 Amusements 012 2.80 Amusements 012 4.00
Contracting – Speculative Builders 016 2.00 Contracting – Prime 015 4.80 Contracting – Prime 015 4.00
Contracting – Owner Builder 037 2.00 Contracting – Speculative Builders 016 4.80 Contracting – Speculative Builders 016 4.00
Job Printing 010 2.00 Contracting – Owner Builder 037 4.80 Contracting – Owner Builder 037 4.00
Jet Fuel Sales (cents per gallon) 049 0.03¢ Job Printing 010 2.80 Job Printing 010 4.00
Manufactured Buildings 027 2.00 Manufactured Buildings 027 2.80 Manufactured Buildings 027 4.00
Timbering and Other Extraction 020 2.00 Timbering and Other Extraction 020 2.80 Timbering and Other Extraction 020 4.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 2.00 Publication 009 2.80 Publication 009 4.00
Hotels 044 2.00 Hotels 044 2.80 Hotels 044 4.00
Hotel/Motel (Additional Tax)B 144 3.00 Hotel/Motel (Additional Tax)B 144 1.00 Hotel/Motel (Additional Tax)B 144 4.00
Rental, Leasing, & Licensing for Use of TPP 214 2.00 Residential Rental, Leasing, & Licensing for Use 045 2.80 Residential Rental, Leasing, & Licensing for Use 045 2.00
Rental Occupancy 040 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.80 Commercial Rental, Leasing, & Licensing for Use 213 4.00
Restaurant and Bars 011 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.80 Rental, Leasing, & Licensing for Use of TPP 214 4.00
Restaurant and Bars (Additional Tax) A 111 1.00 Restaurant and Bars 011 2.80 Restaurant and Bars 011 4.00
Retail Sales 017 2.00 Retail Sales 017 2.80 Retail Sales 017 4.00
MRRA Amount D 315 2.00 Retail Sales Food for Home Consumption 062 2.80 Retail Sales Food for Home Consumption 062 4.00
Communications 005 2.00 MRRA Amount D 315 2.80 MRRA Amount D 315 4.00
Transporting 006 2.00 Communications 005 2.80 Communications 005 4.00
Utilities 004 2.00 Transporting 006 2.80 Transporting 006 4.00
Jet Fuel Use Tax (cents per gallon) 051 0.03¢ Utilities 004 2.80 Utilities 004 4.00
Use Tax Purchases 029 2.00 Use Tax Purchases 029 2.80 Use Tax Purchases 029 2.00
Use Tax From Inventory 030 2.00 Use Tax From Inventory 030 2.80 Use Tax From Inventory 030 2.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 8
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
MARANA MA PMA/PNL MARICOPA MP PNL MESA ME MAR
Amusements 012 2.00 Advertising 018 2.00 Advertising 018 2.00
Contracting – Prime 015 4.00 Amusements 012 2.00 Amusements 012 2.00
Contracting – Speculative Builders 016 4.00 Contracting – Prime 015 3.50 Contracting – Prime 015 2.00
Contracting – Owner Builder 037 4.00 Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 2.00
Job Printing 010 2.00 Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 2.00
Manufactured Buildings 027 2.00 Job Printing 010 2.00 Job Printing 010 2.00
Timbering and Other Extraction 020 2.00 Manufactured Buildings 027 2.00 Jet Fuel Sales (cents per gallon) 049 0.03¢
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.00 Manufactured Buildings 027 2.00
Publication 009 2.00 Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.00
Hotels 044 2.00 Publication 009 2.00 Severance – Metal Mining 019 0.10
Hotel/Motel (Additional Tax)B 144 6.00 Hotels 044 2.00 Publication 009 2.00
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Hotel/Motel (Additional Tax)B 144 2.00 Hotels 044 2.00
Rental Occupancy 040 2.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 Hotel/Motel (Additional Tax)B 144 5.00
Rental, Leasing, & Licensing for Use of TPP 214 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Residential Rental, Leasing, & Licensing for Use 045 2.00
Restaurant and Bars 011 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Retail Sales 017 2.00 Restaurant and Bars 011 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.00
MRRA Amount D 315 2.00 Retail Sales 017 2.00 Restaurant and Bars 011 2.00
Communications 005 4.00 Retail Sales Food for Home Consumption 062 2.00 Retail Sales 017 2.00
Transporting 006 2.00 MRRA Amount D 315 2.00 MRRA Amount D 315 2.00
Utilities 004 4.00 Communications 005 2.00 Communications 005 2.00
Use Tax Purchases 029 2.00 Transporting 006 2.00 Transporting 006 2.00
Use Tax From Inventory 030 2.00 Utilities 004 2.00 Utilities 004 2.00
Use Tax Purchases 029 2.00 Wastewater Utility Services 485 2.00
Use Tax From Inventory 030 2.00 Jet Fuel Use Tax (cents per gallon) 051 0.03¢
Use Tax Purchases 029 2.00
Use Tax From Inventory 030 2.00

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
MIAMI MM GLA NOGALES NO STC ORO VALLEY OR PMA
Advertising 018 2.50 Advertising 018 2.00 Advertising 018 2.50
Amusements 012 2.50 Amusements 012 2.00 Amusements 012 2.50
Contracting – Prime 015 2.50 Contracting – Prime 015 2.00 Contracting – Prime 015 4.00
Contracting – Speculative Builders 016 2.50 Contracting – Speculative Builders 016 2.00 Contracting – Speculative Builders 016 4.00
Contracting – Owner Builder 037 2.50 Contracting – Owner Builder 037 2.00 Contracting – Owner Builder 037 4.00
Job Printing 010 2.50 Job Printing 010 2.00 Job Printing 010 2.50
Manufactured Buildings 027 2.50 Manufactured Buildings 027 2.00 Manufactured Buildings 027 2.50
Timbering and Other Extraction 020 2.50 Timbering and Other Extraction 020 2.00 Timbering and Other Extraction 020 2.50
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 2.50 Publication 009 2.00 Publication 009 2.50
Hotels 044 2.50 Hotels 044 2.00 Hotels 044 2.50
Residential Rental, Leasing, & Licensing for Use 045 2.50 Hotel/Motel (Additional Tax)B 144 4.00 Hotel/Motel (Additional Tax) B 144 6.00
Commercial Rental, Leasing, & Licensing for Use 213 2.50 Residential Rental, Leasing, & Licensing for Use 045 2.00 Rental Occupancy 040 2.00
Rental, Leasing, & Licensing for Use of TPP 214 2.50 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Restaurant and Bars 011 2.50 Rental, Leasing, & Licensing for Use of TPP 214 2.00 Restaurant and Bars 011 2.50
Retail Sales 017 2.50 Restaurant and Bars 011 2.00 Retail Sales 017 2.50
Retail Sales Food for Home Consumption 062 2.50 Retail Sales 017 2.00 MRRA Amount D 315 2.50
MRRA Amount D 315 2.50 Retail Sales for Food for Home Consumption 062 2.00 Transporting 006 2.50
Communications 005 2.50 MRRA Amount D 315 2.00 Utilities 004 4.00
Transporting 006 2.50 Communications 005 2.00
Transporting 006 2.00
Utilities 004 2.00
Public Utility Right of Way 133 2.00
Wastewater Utility Services 485 2.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 9
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
PAGE PG COC PARADISE VALLEY PV MAR PARKER PK LAP
Advertising 018 3.00 Advertising 018 2.50 Advertising 018 2.00
Amusements 012 3.00 Amusements 012 2.50 Amusements 012 2.00
Contracting – Prime 015 3.00 Contracting – Prime 015 2.50 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 2.50 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 2.50 Contracting – Owner Builder 037 2.00
Job Printing 010 3.00 Job Printing 010 2.50 Job Printing 010 2.00
Manufactured Buildings 027 3.00 Manufactured Buildings 027 2.50 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 2.50 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.00 Publication 009 2.50 Publication 009 2.00
Hotels 044 3.00 Hotels 044 2.50 Hotels 044 2.00
Hotel/Motel (Additional Tax) B 144 4.263 Hotel/Motel (Additional Tax) B 144 3.40 Hotel/Motel (Additional Tax) B 144 4.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.65 Residential Rental, Leasing, & Licensing for Use 045 2.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.65 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Commercial Lease (Additional Tax) C 313 0.85 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Restaurant and Bars 011 4.00 Rental Occupancy 040 1.65 Restaurant and Bars 011 4.00
Retail Sales 017 3.00 Rental, Leasing, & Licensing for Use of TPP 214 2.50 Retail Sales 017 2.00
Retail Sales (Single Item Portion over $3,000) 387 2.00 Restaurant and Bars 011 2.50 Retail Sales (Single Item Portion over $2,500) 467 1.00
Retail Sales Food for Home Consumption 062 3.00 Retail Sales 017 2.50 MRRA Amount D 315 2.00
MRRA Amount D 315 3.00 Retail Sales Food for Home Consumption 062 2.50 Communications 005 2.00
Communications 005 3.00 MRRA Amount D 315 2.50 Transporting 006 2.00
Transporting 006 3.00 Communications 005 2.50 Utilities 004 3.00
Utilities 004 3.00 Transporting 006 2.50
Use Tax Purchases 029 3.00 Utilities 004 2.50
Use Tax Purch (Single Item Portion over $3,000) 389 2.00 Use Tax Purchases 029 2.50
Use Tax From Inventory 030 3.00 Use Tax From Inventory 030 2.50

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
PATAGONIA PA STC PAYSON PS GLA PEORIA PE MAR/YAV
Advertising 018 3.00 Advertising 018 3.00 Advertising 018 1.80
Amusements 012 3.00 Amusements 012 3.00 Amusements 012 2.80
Contracting – Prime 015 3.00 Contracting – Prime 015 3.00 Contracting – Prime 015 1.80
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 1.80
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 1.80
Feed at Wholesale 116 3.00 Job Printing 010 3.00 Job Printing 010 1.80
Job Printing 010 3.00 Manufactured Buildings 027 3.00 Manufactured Buildings 027 1.80
Manufactured Buildings 027 3.00 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 1.80
Timbering and Other Extraction 020 3.00 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Severance – Metal Mining 019 0.10 Publication 009 3.00 Publication 009 1.80
Publication 009 3.00 Hotels 044 3.00 Hotels 044 1.80
Hotels 044 3.00 Hotel/Motel (Additional Tax) B 144 5.00 Hotel/Motel (Additional Tax) B 144 3.80
Hotel/Motel (Additional Tax) B 144 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.80
Residential Rental, Leasing, & Licensing for Use 045 3.00 Rental Occupancy 040 2.12 Commercial Rental, Leasing, & Licensing for Use 213 1.80
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental Occupancy 040 1.80
Rental Occupancy 040 3.00 Restaurant and Bars 011 3.00 Rental, Leasing, & Licensing for Use of TPP 214 1.80
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Retail Sales 017 3.00 Restaurant and Bars 011 2.80
Restaurant and Bars 011 3.00 Retail Sales Food for Home Consumption 062 3.00 Retail Sales 017 1.80
Retail Sales 017 3.00 MRRA Amount D 315 3.00 Retail Sales Food for Home Consumption 062 1.60
Retail Sales Food for Home Consumption 062 2.50 Communications 005 3.00 MRRA Amount D 315 1.80
MRRA Amount D 315 3.00 Transporting 006 3.00 Communications 005 1.80
Communications 005 3.00 Utilities 004 3.00 Transporting 006 1.80
Transporting 006 3.00 Utilities 004 3.30
Utilities 004 3.00 Use Tax Purchases 029 1.80
Use Tax From Inventory 030 1.80

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 10
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX RATE REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE CODE CODE RATE CODE CODE RATE
PHOENIX PX MAR PIMA PM GRA PINETOP-LAKESIDE PP NAV
Advertising 018 0.50 Advertising 018 2.00 Advertising 018 3.00
Amusements 012 2.30 Amusements 012 2.00 Amusements 012 3.00
Contracting – Prime 015 2.30 Contracting – Prime 015 3.00 Contracting – Prime 015 3.00
Contracting – Speculative Builders 016 2.30 Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 3.00
Contracting – Owner Builder 037 2.30 Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 3.00
Job Printing 010 2.30 Job Printing 010 2.00 Job Printing 010 3.00
Jet Fuel Sales (cents per gallon) 049 0.00732¢ Manufactured Buildings 027 2.00 Manufactured Buildings 027 3.00
Manufactured Buildings 027 2.30 Timbering and Other Extraction 020 2.00 Timbering and Other Extraction 020 3.00
Timbering and Other Extraction 020 2.30 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Severance – Metal Mining 019 0.10 Publication 009 2.00 Publication 009 3.00
Publication 009 2.30 Hotels 044 2.00 Hotels 044 3.00
Hotels 044 2.30 Residential Rental, Leasing, & Licensing for Use 045 2.00 Hotel/Motel (Additional Tax) B 144 3.00
Hotel/Motel (Additional Tax) B 144 3.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Residential Rental, Leasing, & Licensing for Use 045 3.00
Residential Rental, Leasing, & Licensing for Use 045 2.30 Rental, Leasing, & Licensing for Use of TPP 214 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Commercial Rental, Leasing, & Licensing for Use 213 2.30 Restaurant and Bars 011 2.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00
Commercial Lease (Additional Tax)C 313 0.10 Retail Sales 017 2.00 Restaurant and Bars 011 3.00
Rental Occupancy 040 2.30 Retail Sales Food for Home Consumption 062 2.00 Restaurant and Bars (Additional Tax) A 111 2.00
Rental, Leasing, & Licensing for Use of TPP 214 2.30 MRRA Amount D 315 2.00 Retail Sales 017 3.00
Short-Term Motor Vehicle Rental (Additional Tax) E 114 2.00 Communications 005 2.00 Retail Sales (Single Item Portion over $5,000) 357 1.50
Restaurant and Bars 011 2.30 Transporting 006 2.00 Retail Sales Food for Home Consumption 062 3.00
Retail Sales 017 2.30 Utilities 004 2.00 MRRA Amount D 315 3.00
Retail Sales (Single Item Portion over $10,303) 167 2.00 Communications 005 3.00
MRRA Amount D 315 2.30 Transporting 006 3.00
Communications 005 4.70 Utilities 004 3.00
Transporting 006 2.30
Utilities 004 2.70
Wastewater Removal Services 485 2.70
Jet Fuel Use Tax (cents per gallon) 051 0.00732¢
Use Tax Purchases 029 2.30
Use Tax Purch (Single Item Portion over $10,303) 169 2.00
Use Tax From Inventory 030 2.30

REGION BUSINESS TAX RATE REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE CODE CODE RATE CODE CODE RATE
PRESCOTT PR YAV PRESCOTT VALLEY PL YAV QUARTZSITE QZ LAP
Advertising 018 2.75 Advertising 018 2.83 Amusements 012 2.50
Amusements 012 2.75 Amusements 012 2.83 Contracting – Prime 015 3.50
Contracting – Prime 015 2.75 Contracting – Prime 015 2.83 Contracting – Speculative Builders 016 3.50
Contracting – Speculative Builders 016 2.75 Contracting – Speculative Builders 016 2.83 Contracting – Owner Builder 037 3.50
Contracting – Owner Builder 037 2.75 Contracting – Owner Builder 037 2.83 Job Printing 010 2.50
Feed at Wholesale 116 2.75 Job Printing 010 2.83 Manufactured Buildings 027 3.50
Job Printing 010 2.75 Manufactured Buildings 027 2.83 Timbering and Other Extraction 020 2.50
Jet Fuel Sales (cents per gallon) 049 0.015¢ Timbering and Other Extraction 020 2.83 Severance – Metal Mining 019 0.10
Manufactured Buildings 027 2.75 Severance – Metal Mining 019 0.10 Publication 009 2.50
Timbering and Other Extraction 020 2.75 Publication 009 2.83 Hotels 044 5.50
Severance – Metal Mining 019 0.10 Hotels 044 2.83 Commercial Rental, Leasing, & Licensing for Use 213 2.50
Publication 009 2.75 Hotel/Motel (Additional Tax) B 144 2.83 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Hotels 044 2.75 Rental, Leasing, & Licensing for Use of TPP 214 2.83 Restaurant and Bars 011 3.00
Hotel/Motel (Additional Tax) B 144 3.00 Restaurant and Bars 011 2.83 Retail Sales 017 2.50
Residential Rental, Leasing, & Licensing for Use 045 2.75 Retail Sales 017 2.83 Retail Sales (Single Item Portion over $10,000) 367 1.00
Commercial Rental, Leasing, & Licensing for Use 213 2.75 Retail Sales Food for Home Consumption 062 2.83 MRRA Amount D 315 2.50
Rental, Leasing, & Licensing for Use of TPP 214 2.75 MRRA Amount D 315 2.83 Communications 005 2.50
Restaurant and Bars 011 2.75 Communications 005 2.83 Transporting 006 2.50
Retail Sales 017 2.75 Transporting 006 2.83 Use Tax Purchases 029 2.50
Retail Sales Food for Home Consumption 062 2.75 Utilities 004 2.83 Use Tax Purchases (Single item portion over $10,000) 369 1.00
MRRA Amount D 315 2.75 Wastewater Utility Services 485 2.83 Use Tax From Inventory 030 2.50
Communications 005 2.75 Use Tax Purchases 029 2.83
Transporting 006 2.75 Use Tax From Inventory 030 2.83
Utilities 004 2.75
Jet Fuel Use Tax (cents per gallon) 051 0.015¢
Use Tax Purchases 029 2.75
Use Tax From Inventory 030 2.75

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 11
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
QUEEN CREEK QC MAR/PNL QUEEN CREEK SPECIAL DISTRICT QD MAR SAFFORD SF GRA
Advertising 018 2.25 Amusements 012 2.50 Advertising 018 2.50
Amusements 012 2.25 Job Printing 010 2.50 Amusements 012 2.50
Contracting – Prime 015 4.25 Publication 009 2.50 Contracting – Prime 015 2.50
Contracting – Speculative Builders 016 4.25 Hotels 044 2.50 Contracting – Speculative Builders 016 2.50
Contracting – Owner Builder 037 4.25 Restaurant and Bars 011 2.50 Contracting – Owner Builder 037 2.50
Job Printing 010 2.25 Retail Sales 017 2.50 Feed at Wholesale 116 2.50
Manufactured Buildings 027 2.25 Retail Sales Food for Home Consumption 062 2.50 Job Printing 010 2.50
Timbering and Other Extraction 020 2.25 MRRA Amount D 315 2.50 Manufactured Buildings 027 2.50
Severance – Metal Mining 019 0.10 Communications 005 2.50 Timbering and Other Extraction 020 2.50
Publication 009 2.25 Transporting 006 2.50 Severance – Metal Mining 019 0.10
Hotels 044 2.25 Utilities 004 2.50 Publication 009 2.50
Hotel/Motel (Additional Tax)B 144 3.00 Hotels 044 2.50
Residential Rental, Leasing, & Licensing for Use 045 2.25 Call 480-358-3000 to find out if these rates apply to your business activities in Hotel/Motel (Additional Tax)B 144 5.00
Commercial Rental, Leasing, & Licensing for Use 213 2.25 Queen Creek. Commercial Rental, Leasing, & Licensing for Use 213 2.50
Rental, Leasing, & Licensing for Use of TPP 214 2.25 Rental Occupancy 040 2.50
Restaurant and Bars 011 2.25 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Retail Sales 017 2.25 Restaurant and Bars 011 2.50
Retail Sales Food for Home Consumption 062 2.25 Retail Sales 017 2.50
MRRA Amount D 315 2.25 Retail Sales (Single Item over $5,000) 717 1.00
Communications 005 2.25 Retail Sales Food for Home Consumption 062 2.50
Transporting 006 2.25 MRRA Amount D 315 2.50
Utilities 004 2.25 Communications 005 2.50
Use Tax Purchases 029 2.25 Transporting 006 2.50
Use Tax From Inventory 030 2.25 Utilities 004 2.50
Use Tax Purchases 029 2.50
Use Tax Purchases (Single Item over $5,000) 729 1.00
Use Tax From Inventory 030 2.50

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX RATE
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE
SAHUARITA SA PMA SAN LUIS SU YMA SCOTTSDALE SC MAR
Amusements 012 2.00 Advertising 018 4.00 Advertising 018 1.75
Contracting – Prime 015 4.00 Amusements 012 4.00 Amusements 012 1.75
Contracting – Speculative Builders 016 4.00 Contracting – Prime 015 4.00 Contracting – Prime 015 1.75
Contracting – Owner Builder 037 4.00 Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 1.75
Job Printing 010 2.00 Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 1.75
Manufactured Buildings 027 2.00 Job Printing 010 4.00 Feed at Wholesale 116 1.75
Timbering and Other Extraction 020 2.00 Manufactured Buildings 027 4.00 Job Printing 010 1.75
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 4.00 Jet Fuel Sales (cents per gallon) 049 0.018¢
Publication 009 2.00 Severance – Metal Mining 019 0.10 Manufactured Buildings 027 1.75
Hotels 044 2.00 Publication 009 4.00 Timbering and Other Extraction 020 1.75
Hotel/Motel (Additional Tax)B 144 2.00 Hotels 044 4.00 Severance – Metal Mining 019 0.10
Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 4.00 Publication 009 1.75
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 4.00 Hotels 044 1.75
Rental, Leasing, & Licensing for Use of TPP 214 2.00 Rental, Leasing, & Licensing for Use of TPP 214 4.00 Hotel/Motel (Additional Tax)B 144 5.00
Restaurant and Bars 011 2.00 Restaurant and Bars 011 4.00 Residential Rental, Leasing, & Licensing for Use 045 1.75
Retail Sales 017 2.00 Retail Sales 017 4.00 Commercial Rental, Leasing, & Licensing for Use 213 1.75
MRRA Amount D 315 2.00 Retail Sales (Single Item Portion over $2,500) 467 1.50 Rental, Leasing, & Licensing for Use of TPP 214 1.75
Communications 005 2.00 Retail Sales Food for Home Consumption 062 4.00 Restaurant and Bars 011 1.75
Transporting 006 2.00 MRRA Amount D 315 4.00 Retail Sales 017 1.75
Utilities 004 2.00 Communications 005 4.00 Retail Sales Food for Home Consumption 062 1.75
Transporting 006 4.00 MRRA Amount D 315 1.75
Utilities 004 4.00 Communications 005 1.75
Use Tax Purchases 029 4.00 Transporting 006 1.75
Use Tax Purch (Single Item Portion over $2,500) 469 1.50 Utilities 004 1.75
Use Tax From Inventory 030 4.00 Wastewater Removal Services 485 1.75
Jet Fuel Use Tax (cents per gallon) 051 0.018¢
Use Tax Purchases 029 1.55
Use Tax From Inventory 030 1.55

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 12
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
SEDONA SE COC/YAV SHOW LOW SL NAV SIERRA VISTA SR COH
Amusements 012 3.50 Advertising 018 2.00 Advertising 018 1.95
Contracting – Prime 015 3.50 Amusements 012 2.00 Amusements 012 1.95
Contracting – Speculative Builders 016 3.50 Contracting – Prime 015 2.00 Contracting – Prime 015 2.45
Contracting – Owner Builder 037 3.50 Contracting – Speculative Builders 016 2.00 Contracting – Speculative Builders 016 2.45
Job Printing 010 3.50 Contracting – Owner Builder 037 2.00 Contracting – Owner Builder 037 2.45
Manufactured Buildings 027 3.50 Job Printing 010 2.00 Feed at Wholesale 116 1.95
Timbering and Other Extraction 020 3.50 Manufactured Buildings 027 2.00 Jet Fuel Sales (cents per gallon) 049 0.02¢
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.00 Job Printing 010 1.95
Publication 009 3.50 Severance – Metal Mining 019 0.10 Manufactured Buildings 027 1.95
Hotels 044 3.50 Publication 009 2.00 Timbering and Other Extraction 020 1.95
Hotel/Motel (Additional Tax)B 144 3.50 Hotels 044 2.00 Severance – Metal Mining 019 0.10
Commercial Rental, Leasing, & Licensing for Use 213 3.50 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Publication 009 1.95
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Rental, Leasing, & Licensing for Use of TPP 214 2.00 Extended Stay 244 5.50
Restaurant and Bars 011 3.50 Restaurant and Bars 011 2.00 Residential Rental, Leasing, & Licensing for Use 045 1.00
Retail Sales 017 3.50 Retail Sales 017 2.00 Commercial Rental, Leasing, & Licensing for Use 213 1.00
MRRA Amount D 315 3.50 Retail Sales Food for Home Consumption 062 2.00 Rental, Leasing, & Licensing for Use of TPP 214 1.95
Communications 005 3.50 MRRA Amount D 315 2.00 Restaurant and Bars 011 2.60
Transporting 006 3.50 Communications 005 2.00 Retail Sales 017 1.95
Utilities 004 3.50 Transporting 006 2.00 Retail Sales Food for Home Consumption 062 1.95
Use Tax Purchases 029 3.00 Utilities 004 2.00 MRRA Amount D 315 1.95
Use Tax From Inventory 030 3.00 Communications 005 2.00
Utilities 004 2.00
Jet Fuel Use Tax (cents per gallon) 051 0.02¢
Use Tax Purchases 029 1.95
Use Tax From Inventory 030 1.95

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
SNOWFLAKE SN NAV SOMERTON SO YMA SOUTH TUCSON ST PMA
Advertising 018 2.00 Advertising 018 3.30 Advertising 018 5.50
Amusements 012 2.00 Amusements 012 3.30 Amusements 012 5.50
Contracting – Prime 015 2.00 Contracting – Prime 015 3.30 Contracting – Prime 015 5.50
Contracting – Speculative Builders 016 2.00 Contracting – Speculative Builders 016 3.30 Contracting – Speculative Builders 016 5.50
Contracting – Owner Builder 037 2.00 Contracting – Owner Builder 037 3.30 Contracting – Owner Builder 037 5.50
Job Printing 010 2.00 Job Printing 010 3.30 Job Printing 010 5.50
Manufactured Buildings 027 2.00 Manufactured Buildings 027 3.30 Manufactured Buildings 027 5.50
Timbering and Other Extraction 020 2.00 Timbering and Other Extraction 020 3.30 Timbering and Other Extraction 020 2.50
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 2.00 Publication 009 3.30 Publication 009 5.50
Hotels 044 2.00 Hotels 044 3.30 Hotels 044 3.50
Hotel/Motel (Additional Tax)B 144 4.00 Residential Rental, Leasing, & Licensing for Use 045 3.30 Hotel/Motel (Additional Tax)B 144 2.00
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.30 Residential Rental, Leasing, & Licensing for Use 045 2.50
Rental, Leasing, & Licensing for Use of TPP 214 2.00 Rental, Leasing, & Licensing for Use of TPP 214 3.30 Commercial Rental, Leasing, & Licensing for Use 213 2.50
Restaurant and Bars 011 3.00 Restaurant and Bars 011 3.30 Commercial Lease (Additional Tax) C 313 4.00
Retail Sales 017 2.00 Retail Sales 017 3.30 Rental, Leasing, & Licensing for Use of TPP 214 6.50
Retail Sales Food for Home Consumption 062 2.00 Retail Sales Food for Home Consumption 062 3.30 Restaurant and Bars 011 5.50
MRRA Amount D 315 2.00 MRRA Amount D 315 3.30 Retail Sales 017 4.50
Communications 005 2.00 Communications 005 3.30 Retail Sales Food for Home Consumption 062 1.50
Transporting 006 2.00 Transporting 006 3.30 MRRA Amount D 315 4.50
Utilities 004 2.00 Utilities 004 3.30 Communications 005 5.00
Use Tax Purchases 029 2.50 Transporting 006 5.50
Use Tax From Inventory 030 2.50 Utilities 004 5.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 13
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
SPRINGERVILLE SV APA ST JOHNS SJ APA STAR VALLEY SY GLA
Advertising 018 3.00 Advertising 018 3.00 Advertising 018 2.00
Amusements 012 3.00 Amusements 012 3.00 Amusements 012 2.00
Contracting – Prime 015 3.00 Contracting – Prime 015 3.00 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 2.00
Job Printing 010 3.00 Job Printing 010 3.00 Job Printing 010 2.00
Manufactured Buildings 027 3.00 Manufactured Buildings 027 3.00 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.00 Publication 009 3.00 Publication 009 2.00
Hotels 044 3.00 Hotels 044 3.00 Hotels 044 2.00
Hotel/Motel (Additional Tax)B 144 2.00 Hotel/Motel (Additional Tax)B 144 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Rental Occupancy 040 3.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 214 3.00 Restaurant and Bars 011 2.00
Restaurant and Bars 011 3.00 Restaurant and Bars 011 3.00 Retail Sales 017 2.00
Retail Sales 017 3.00 Retail Sales 017 3.00 Retail Sales Food for Home Consumption 062 2.00
Retail Sales (Single Item Portion over $1,000) 397 2.00 Retail Sales Food for Home Consumption 062 3.00 MRRA Amount D 315 2.00
Retail Sales Food for Home Consumption 062 3.00 MRRA Amount D 315 3.00 Communications 005 2.00
MRRA Amount D 315 3.00 Communications 005 3.00 Transporting 006 2.00
Communications 005 3.00 Transporting 006 3.00 Utilities 004 2.00
Transporting 006 3.00 Utilities 004 3.00
Utilities 004 3.00 Use Tax Purchases 029 3.00
Use Tax From Inventory 030 3.00

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
SUPERIOR SI PNL SURPRISE SP MAR TAYLOR TL NAV
Advertising 018 4.00 Advertising 018 2.20 Advertising 018 2.00
Amusements 012 4.00 Amusements 012 2.20 Amusements 012 2.00
Contracting – Prime 015 4.00 Contracting – Prime 015 3.70 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 4.00 Contracting – Speculative Builders 016 3.70 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 4.00 Contracting – Owner Builder 037 3.70 Contracting – Owner Builder 037 2.00
Job Printing 010 4.00 Feed at Wholesale 116 2.20 Job Printing 010 2.00
Manufactured Buildings 027 4.00 Job Printing 010 2.20 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 4.00 Manufactured Buildings 027 2.20 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.20 Severance – Metal Mining 019 0.10
Publication 009 4.00 Severance – Metal Mining 019 0.10 Publication 009 2.00
Hotels 044 4.00 Publication 009 2.20 Hotels 044 2.00
Residential Rental, Leasing, & Licensing for Use 045 2.00 Hotels 044 2.20 Hotel/Motel (Additional Tax)B 144 2.00
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Hotel/Motel (Additional Tax)B 144 4.52 Residential Rental, Leasing, & Licensing for Use 045 2.00
Rental, Leasing, & Licensing for Use of TPP 214 4.00 Residential Rental, Leasing, & Licensing for Use 045 2.20 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Restaurant and Bars 011 4.00 Commercial Rental, Leasing, & Licensing for Use 213 2.20 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Retail Sales 017 4.00 Rental Occupancy 040 2.20 Restaurant and Bars 011 2.00
Retail Sales (Single Item Portion over $500) 407 1.00 Rental, Leasing, & Licensing for Use of TPP 214 2.20 Retail Sales 017 2.00
MRRA Amount D 315 4.00 Restaurant and Bars 011 3.20 Retail Sales Food for Home Consumption 062 2.00
Communications 005 4.00 Retail Sales 017 2.20 MRRA Amount D 315 2.00
Transporting 006 4.00 MRRA Amount D 315 2.20 Transporting 006 2.00
Utilities 004 4.00 Communications 005 2.20
Transporting 006 2.20
Utilities 004 2.20
Use Tax Purchases 029 2.20
Use Tax From Inventory 030 2.20

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 14
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
TEMPE TE MAR THATCHER TC GRA TOLLESON TN MAR
Advertising 018 1.80 Amusements 012 2.50 Amusements 012 2.50
Amusements 012 1.80 Contracting – Prime 015 3.50 Contracting – Prime 015 2.50
Contracting – Prime 015 1.80 Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 2.50
Contracting – Speculative Builders 016 1.80 Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 2.50
Contracting – Owner Builder 037 1.80 Job Printing 010 2.50 Job Printing 010 2.50
Job Printing 010 1.80 Manufactured Buildings 027 2.50 Manufactured Buildings 027 2.50
Manufactured Buildings 027 1.80 Timbering and Other Extraction 020 2.50 Timbering and Other Extraction 020 2.50
Timbering and Other Extraction 020 1.80 Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Severance – Metal Mining 019 0.10 Publication 009 2.50 Publication 009 2.50
Publication 009 1.80 Hotels 044 2.50 Hotels 044 2.50
Hotels 044 1.80 Hotel/Motel (Additional Tax)B 144 3.00 Hotel/Motel (Additional Tax)B 144 2.00
Hotel/Motel (Additional Tax)B 144 5.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 2.50
Residential Rental, Leasing, & Licensing for Use 045 1.80 Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.50
Commercial Rental, Leasing, & Licensing for Use 213 1.80 Rental, Leasing, & Licensing for Use of TPP 214 2.50 Rental, Leasing, & Licensing for Use of TPP 214 2.50
Rental, Leasing, & Licensing for Use of TPP 214 1.80 Restaurant and Bars 011 2.50 Restaurant and Bars 011 2.50
Restaurant and Bars 011 1.80 Retail Sales 017 2.50 Retail Sales 017 2.50
Retail Sales 017 1.80 Retail Sales (Single Item over $5,000) 717 1.00 Retail Sales (Single Item Portion over $5,000) 357 2.00
Retail Sales Food for Home Consumption 062 1.80 Retail Sales Food for Home Consumption 062 2.50 Retail Sales Food for Home Consumption 062 2.50
MRRA Amount D 315 1.80 MRRA Amount D 315 2.50 MRRA Amount D 315 2.50
Communications 005 1.80 Communications 005 2.50 Communications 005 2.50
Transporting 006 1.80 Transporting 006 2.50 Transporting 006 2.50
Utilities 004 1.80 Utilities 004 2.50 Utilities 004 2.50
Use Tax Purchases 029 1.80 Use Tax Purchases 029 2.50
Use Tax From Inventory 030 1.80 Use Tax From Inventory 030 2.50

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
TOMBSTONE TS COH TUCSON TU PMA TUSAYAN TY COC
Advertising 018 3.50 Amusements 012 2.60 Advertising 018 2.00
Amusements 012 3.50 Contracting – Prime 015 2.60 Amusements 012 2.00
Contracting – Prime 015 3.50 Contracting – Speculative Builders 016 2.60 Contracting – Prime 015 2.00
Contracting – Speculative Builders 016 3.50 Contracting – Owner Builder 037 2.60 Contracting – Speculative Builders 016 2.00
Contracting – Owner Builder 037 3.50 Job Printing 010 2.60 Contracting – Owner Builder 037 2.00
Job Printing 010 3.50 Manufactured Buildings 027 2.60 Job Printing 010 2.00
Manufactured Buildings 027 3.50 Timbering and Other Extraction 020 2.60 Manufactured Buildings 027 2.00
Timbering and Other Extraction 020 3.50 Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.00
Severance – Metal Mining 019 0.10 Publication 009 2.60 Severance – Metal Mining 019 0.10
Publication 009 3.50 Hotels 044 6.00 Publication 009 2.00
Hotels 044 3.50 Bed Surtax (Additional Tax) (Per night) 035 $4.00 ea Hotels 044 2.00
Hotel/Motel (Additional Tax)B 144 4.00 Commercial Rental, Leasing, & Licensing for Use 213 2.60 Hotel/Motel (Additional Tax)B 144 2.00
Residential Rental, Leasing, & Licensing for Use 045 2.50 Rental, Leasing, & Licensing for Use of TPP 214 2.60 Commercial Rental, Leasing, & Licensing for Use 213 2.00
Commercial Rental, Leasing, & Licensing for Use 213 2.50 Restaurant and Bars 011 2.60 Rental, Leasing, & Licensing for Use of TPP 214 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Retail Sales 017 2.60 Restaurant and Bars 011 4.00
Restaurant and Bars 011 3.50 MRRA Amount D 315 2.60 Retail Sales 017 2.00
Retail Sales 017 3.50 Communications 005 2.60 MRRA Amount D 315 2.00
MRRA Amount D 315 3.50 Public Utility (Additional Communications) F 105 4.50 Communications 005 2.00
Communications 005 3.50 Transporting 006 2.60 Transporting 006 2.00
Transporting 006 3.50 Utilities 004 2.60 Utilities 004 2.00
Public Utility (Additional Utility)G 104 4.50
Public Utility Right of Way 133 1.50
Use Tax Purchases 029 2.60
Use Tax From Inventory 030 2.60

(F) If you report under Communications (Business code

005), this city has an Additional Public Utility tax rate that
must be applied and reported (Business Code 105).
(G) If you report under Utilities (Business code 004), this
city has an Additional Public Utility tax rate that must be
applied and reported (Business Code 104).

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 15
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
WELLTON WT YMA WICKENBURG WB MAR/YAV WILLCOX WC COH
Advertising 018 2.50 Advertising 018 2.20 Advertising 018 3.00
Amusements 012 2.50 Amusements 012 2.20 Amusements 012 3.00
Contracting – Prime 015 2.50 Contracting – Prime 015 3.50 Contracting – Prime 015 3.00
Contracting – Speculative Builders 016 2.50 Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 3.00
Contracting – Owner Builder 037 2.50 Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 3.00
Job Printing 010 2.50 Feed at Wholesale 116 2.20 Job Printing 010 3.00
Manufactured Buildings 027 2.50 Job Printing 010 2.20 Manufactured Buildings 027 3.00
Timbering and Other Extraction 020 2.50 Manufactured Buildings 027 2.20 Timbering and Other Extraction 020 3.00
Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 2.20 Severance – Metal Mining 019 0.10
Publication 009 2.50 Severance – Metal Mining 019 0.10 Publication 009 3.00
Hotels 044 2.50 Publication 009 2.20 Hotels 044 3.00
Hotel/Motel (Additional Tax)B 144 2.50 Hotels 044 2.20 Hotel/Motel (Additional Tax) B 144 4.00
Residential Rental, Leasing, & Licensing for Use 045 2.50 Hotel/Motel (Additional Tax)B 144 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Commercial Rental, Leasing, & Licensing for Use 213 2.50 Residential Rental, Leasing, & Licensing for Use 045 1.70 Rental, Leasing, & Licensing for Use of TPP 214 3.00
Rental, Leasing, & Licensing for Use of TPP 214 2.50 Commercial Rental, Leasing, & Licensing for Use 213 1.70 Restaurant and Bars 011 3.00
Restaurant and Bars 011 2.50 Rental Occupancy 040 1.70 Retail Sales 017 3.00
Retail Sales 017 2.50 Rental, Leasing, & Licensing for Use of TPP 214 2.20 Retail Sales (Single Item over $1,250) 417 2.00
Retail Sales Food for Home Consumption 062 2.50 Restaurant and Bars 011 2.20 Retail Sales Food for Home Consumption 062 3.00
MRRA Amount D 315 2.50 Retail Sales 017 2.20 MRRA Amount D 315 3.00
Communications 005 2.50 Retail Sales (Single Item over $5,000) 717 1.69 Communications 005 3.00
Transporting 006 2.50 Retail Sales Food for Home Consumption 062 2.20 Transporting 006 3.00
Utilities 004 2.50 MRRA Amount D 315 2.20 Utilities 004 3.00
Communications 005 3.00
Transporting 006 2.20
Utilities 004 2.20

REGION BUSINESS TAX REGION BUSINESS TAX REGION BUSINESS TAX

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE CODE CODE RATE
WILLIAMS WL COC WINKELMAN WM GLA/PNL WINSLOW WS NAV
Advertising 018 3.50 Advertising 018 3.50 Advertising 018 3.00
Amusements 012 3.50 Amusements 012 3.50 Amusements 012 3.00
Contracting – Prime 015 3.50 Contracting – Prime 015 3.50 Contracting – Prime 015 3.00
Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 3.50 Contracting – Speculative Builders 016 3.00
Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 3.50 Contracting – Owner Builder 037 3.00
Job Printing 010 3.50 Job Printing 010 3.50 Jet Fuel Sales (cents per gallon) 049 0.03¢
Manufactured Buildings 027 3.50 Manufactured Buildings 027 3.50 Job Printing 010 3.00
Timbering and Other Extraction 020 3.50 Timbering and Other Extraction 020 3.50 Manufactured Buildings 027 3.00
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10 Timbering and Other Extraction 020 3.00
Publication 009 3.50 Publication 009 3.50 Severance – Metal Mining 019 0.10
Hotels 044 4.50 Hotels 044 3.50 Publication 009 3.00
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 3.50 Hotels 044 3.00
Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 3.50 Hotel/Motel (Additional Tax)B 144 2.00
Rental, Leasing, & Licensing for Use of TPP 214 3.50 Rental, Leasing, & Licensing for Use of TPP 214 3.50 Commercial Rental, Leasing, & Licensing for Use 213 3.00
Restaurant and Bars 011 4.50 Restaurant and Bars 011 3.50 Rental Occupancy 040 3.00
Retail Sales 017 3.50 Retail Sales 017 3.50 Rental, Leasing, & Licensing for Use of TPP 214 3.00
MRRA Amount D 315 3.50 Retail Sales Food for Home Consumption 062 3.50 Restaurant and Bars 011 3.00
Communications 005 3.50 MRRA Amount D 315 3.50 Restaurant and Bars (Additional Tax) A 111 2.00
Transporting 006 3.50 Communications 005 3.50 Retail Sales 017 3.00
Utilities 004 3.50 Transporting 006 3.50 Retail Sales Food for Home Consumption 062 3.00
MRRA Amount D 315 3.00
Communications 005 3.00
Transporting 006 3.00
Utilities 004 3.00

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 16
 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019
TABLE 2 MUNICIPALITIES All tax rates are expressed as percentages (%) unless otherwise noted.
REGION BUSINESS TAX REGION BUSINESS TAX
CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CODE CODE RATE CODE CODE RATE
YOUNGTOWN YT MAR YUMA YM YMA
Advertising 018 3.00 Advertising 018 1.70
Amusements 012 3.00 Amusements 012 1.70
Contracting – Prime 015 3.00 Contracting – Prime 015 1.70
Contracting – Speculative Builders 016 3.00 Contracting – Speculative Builders 016 1.70
Contracting – Owner Builder 037 3.00 Contracting – Owner Builder 037 1.70
Job Printing 010 3.00 Job Printing 010 1.70
Manufactured Buildings 027 3.00 Manufactured Buildings 027 1.70
Timbering and Other Extraction 020 3.00 Timbering and Other Extraction 020 1.70
Severance – Metal Mining 019 0.10 Severance – Metal Mining 019 0.10
Publication 009 3.00 Publication 009 1.70
Hotels 044 3.00 Hotels 044 1.70
Hotel/Motel (Additional Tax)B 144 2.00 Hotel/Motel (Additional Tax) 144 2.00
Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 1.70
Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 1.70
Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 214 1.70
Restaurant and Bars 011 3.00 Restaurant and Bars 011 1.70
Retail Sales 017 3.00 Restaurant & Bars (Additional Tax) 111 2.00
Retail Sales Food for Home Consumption 062 3.00 Retail Sales 017 1.70
MRRA Amount D 315 3.00 Retail Sales Food for Home Consumption 062 1.70
Communications 005 3.00 MRRA Amount D 315 1.70
Transporting 006 3.00 Communications 005 1.70
Utilities 004 3.00 Transporting 006 1.70
Use Tax Purchases 029 3.00 Utilities 004 1.70
Use Tax From Inventory 030 3.00
NOTE: Retail Tax on portion of single item over $35,000 is taxed at zero.
NOTE: Hotel/Motel (Additional Tax) and Restaurant & Bars (Additional Tax) are
not new taxes. They were collected by the City. As of 5/1/2015 they are collected
by the Department of Revenue

 When filing for prior periods, use the rate tables for that specific period. Go to https://azdor.gov/transaction-privilege-tax/tax-rate-table for archived rates. 

(A) “Additional Tax” means in addition to Restaurant Tax. (C) “Additional Tax” means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(B) If you report under Hotel (Business code 044), this city has an Additional (D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
Hotel tax rate that must be applied and reported (Business Code 144). into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.
Page 17
Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective March 1, 2019

TABLE 3 COUNTY CODES TABLE 4 INDIAN RESERVATION CODES

Apache......................................................................... APA RESERVATION COUNTY CODE

Cochise ....................................................................... COH Ak-Chin............................................ Pinal .......................... PNA
Coconino..................................................................... COC Cocopah .......................................... Yuma ......................... YMB
Gila .............................................................................. GLA Colorado River ................................ La Paz ........................ LAC
Graham ........................................................................GRA Fort McDowell-Yavapai ................... Maricopa ................... MAE
Greenlee ..................................................................... GRN Fort Mohave .................................... Mohave ..................... MOF
La Paz ..........................................................................LAP Fort Yuma-Quechan ........................ Yuma .........................YMG
Maricopa ..................................................................... MAR Gila River......................................... Maricopa ................... MAH
Mohave ....................................................................... MOH Gila River......................................... Pinal .......................... PNH
Municipal Water, Statewide ........................................ SWD Havasupai ....................................... Coconino .................... COI
Navajo.......................................................................... NAV Hopi ................................................. Coconino ....................COJ
Rio Nuevo District, Pima .............................................. PAD Hopi ................................................. Navajo ........................ NAJ
Pima ............................................................................PMA Hualapai .......................................... Coconino ................... COK
Pinal ............................................................................. PNL Hualapai .......................................... Mohave .....................MOK
Santa Cruz ................................................................... STC Kaibab-Paiute .................................. Coconino ................... COL
Sports & Tourism Authority District – Maricopa .......... MCB Kaibab-Paiute .................................. Mohave ..................... MOL
Yavapai ........................................................................ YAV Navajo ............................................. Apache ...................... APM
Yuma ...........................................................................YMA Navajo ............................................. Coconino .................. COM
Navajo ............................................. Navajo ....................... NAM
Pascua-Yaqui .................................. Maricopa ................... MAN
Pascua-Yaqui .................................. Pima .......................... PMN
Salt River Pima-Maricopa ................ Maricopa ...................MAO
San Carlos Apache.......................... Gila .............................GLP
San Carlos Apache.......................... Graham ..................... GRP
San Carlos Apache.......................... Pinal .......................... PNP
San Juan Southern Paiute............... Coconino ...................COQ
Tohono O’Odham ............................ Maricopa ................... MAT
Tohono O’Odham ............................ Pima .......................... PMT
Tohono O’Odham ............................ Pinal ...........................PNT
Tonto Apache .................................. Gila ............................ GLU
White Mountain Apache .................. Apache ...................... APD
White Mountain Apache .................. Gila ............................ GLD
White Mountain Apache .................. Graham ..................... GRD
White Mountain Apache .................. Navajo ....................... NAD
Yavapai Apache .............................. Yavapai .....................YAW
Yavapai-Prescott ............................. Yavapai ......................YAX

ARIZONA DEPARTMENT OF REVENUE

 Local: (602) 255-3381  Statewide Toll-Free: (800) 352-4090  Website: www.azdor.gov

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