TABLE 1 TAX RATES FOR SALES IN THESE COUNTIES

Transcription

1 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) 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 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 a list of non-program cities and their telephone numbers. These cities collect their own taxes. Sales in these cities must be reported directly to the applicable city. Table 4 contains county identification codes and Special District Codes which must be used on the tax return (Form TPT-1) in the column marked Region Code. Table 5 contains special region codes to be used on the tax return (Form TPT-1) in the column marked Region Code by businesses that operate on Indian Reservations. Coconino County changed the tax rate effective 01/01/2015 Business Class 037-Owner Builder expired 12/31/2014 TABLE 1 S FOR SALES IN THESE COUNTIES Accounting Credit Rate Business Santa All Other (STATE Code ABLE ACTIVITIES a Cochise Coconino Gila La Paz Maricopa Mohave Pima Pinal Cruz Yavapai Yuma Counties ONLY) 002 Mining Nonmetal 3.437% 4.05% 3.75% 4.375% 3.562% 3.281% 3.437% 3.805% 3.75% 3.593% 3.812% 3.437%.031% 004 Utilities 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 005 Communications 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 006 Transporting 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 007 Private (Rail) Car 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 008 Pipeline 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 009 Publication 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 010 Job Printing 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 011 Restaurants and Bars 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 012 Amusement 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 013 Commercial Lease 0 0.3% 0.5% 0 0.5% 0 0.5% 0.5% Personal Property Rental 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 015 Contracting Prime 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 017 Retail 6.10% 6.90% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 019 Severance Metalliferous 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%.025% 023 Recreational Vehicle Surcharge f N/A 025 Transient Lodging b 6.05% 6.90% 6.60% 7.7% 7.27% 5.78% 6.05% 6.698% 6.60% 6.325% 6.71% 6.05%.055% 026 Use Tax Utilities 6.10% 5.90% 5.60% 6.10% 5.60% 5.60% 6.10% 6.10% 5.60% 5.60% 6.60% 5.60% 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% 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% 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% N/A 041 Municipal Water c N/A 049 Jet Fuel Tax d N/A 051 Jet Fuel Use Tax d N/A 053/055 Rental Car Surcharge e, h $ $ N/A 056 Jet Fuel Tax > 10 million gallons d 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% N/A 153 Rental Car Surcharge Stadium h % N/A Telecommunications g 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% N/A a) Reduced rates may apply to preexisting contracts without pass through clauses. For information, see the Department s web site at 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. e) Class 53 is for Maricopa filers. Class 55 is for Pima filers. f) Rate is 50 per day on each lease or rental of a parking space for recreational vehicles. (Pima County only) 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. ADOR/CITIES UNIT (3/13) ARIZONA DEPARTMENT OF REVENUE Page 1

2 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) BENSON (F) BS COH BUCKEYE (F) BE MAR CAMP VERDE CE YAV Advertising % Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Feed at Wholesale Job Printing Manufactured Buildings Job Printing Manufactured Buildings Timbering and Other Extraction Manufactured Buildings Timbering and Other Extraction Severance -Metal Mining Timbering and Other Extraction Severance -Metal Mining Publication Severance -Metal Mining Publication Hotels Publication Hotels Hotel/Motel (Additional Tax) (B) Hotels Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing,& Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Retail Sales Restaurants and Bars Retail Sales Retail Sales (Single item over $5,000) Retail Sales Communications Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Transporting Communications Retail Sales (Single item over $1,999.99) Utilities Transporting Communications Use Tax Purchases Utilities Transporting Use Tax From Inventory Utilities BISBEE (F) BB COH BULLHEAD CITY BH MOH CAREFREE (F) CA MAR Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Feed at Wholesale Job Printing Job Printing Job Printing Jet Fuel Sales (cents per gallon) 049 $0.03/gal Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Severance -Metal Mining Severance -Metal Mining Severance -Metal Mining Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Restaurants and Bars Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Retail Sales Retail Sales Restaurants and Bars Communications Retail Sales Food for Home Consumption Retail Sales Transporting Communications Retail Sales Food for Home Consumption Utilities Transporting Communications Jet Fuel Use Tax 051 $0.03/gal Utilities Transporting Use Tax Purchases Use Tax Purchases Utilities Use Tax From Inventory Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 2

3 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) CASA GRANDE (F) CG PNL CHINO VALLEY (F) CV YAV CLIFTON (F) CF GRN Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Jet Fuel Sales (cents per gallon) 049 $0.15/gal Job Printing Manufactured Buildings Job Printing Manufactured Buildings Timbering and Other Extraction Manufactured Buildings Timbering and Other Extraction Severance -Metal Mining Timbering and Other Extraction Severance -Metal Mining Publication Severance -Metal Mining Publication Hotels Publication Hotels Hotel/Motel (Additional Tax) (B) Hotels Residential Rental, Leasing, and Licensing for Use Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Restaurants and Bars Rental Occupancy Retail Sales Retail Sales Rental, Leasing, & Licensing for Use of TPP Retail Sales (Single item Portion over $9,999) Retail Sales (Single item Portion over $5,000) Restaurants and Bars Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Retail Sales Communications Communications Retail Sales Food for Home Consumption Transporting Transporting Communications Utilities Utilities Transporting Utilities Jet Fuel Use Tax 051 $0.15/gal Use Tax Purchases Use Tax From Inventory CAVE CREEK (F) CK MAR CLARKDALE (F) CD YAV COLORADO CITY CC MOH Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Feed at Wholesale Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Severance -Metal Mining Severance -Metal Mining Severance -Metal Mining Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Rental Occupancy Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Retail Sales Restaurants and Bars Restaurants and Bars Retail Sales Food for Home Consumption Retail Sales Retail Sales Communications Communications Retail Sales Food for Home Consumption Transporting Transporting Communications Utilities Utilities Transporting Use Tax Purchases Utilities Use Tax From Inventory Use Tax Purchases Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 3

4 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) COOLIDGE (F) CL PNL DEWEY-HUMBOLDT (F) DH YAV EAGAR (F) EG APA Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Feed at Wholesale Job Printing Manufactured Buildings Job Printing Manufactured Buildings Timbering and Other Extraction Manufactured Buildings Timbering and Other Extraction Severance -Metal Mining Timbering and Other Extraction Severance -Metal Mining Publication Severance -Metal Mining Publication Hotels Publication Hotels Hotel/Motel (Additional Tax) (B) Hotels Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental Occupancy Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Restaurants and Bars Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Retail Sales Retail Sales Restaurants and Bars Retail Sales Food for Home Consumption Retail Sales (Single item over $1,000) Retail Sales Communications Retail Sales Food for Home Consumption Retail Sales (Single item over $10,000) Transporting Communications Retail Sales Food for Home Consumption Utilities Transporting Communications Use Tax Purchases Utilities Transporting Use Tax From Inventory Use Tax Purchases (Single item over $1,000) Utilities Use Tax Purchases Use Tax Purchases Use Tax From Inventory Use Tax Purchases (Single Item over $10,000) Use Tax From Inventory COTTONWOOD (F) CW YAV DUNCAN (F) DC GRN EL MIRAGE (F) EM MAR Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Restaurants and Bars Restaurants and Bars Retail Sales Retail Sales Retail Sales Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Communications Communications Communications Transporting Transporting Transporting Utilities Utilities Utilities Use Tax Purchases Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 4

5 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) ELOY EL PNL FOUNTAIN HILLS (F) FH MAR GILA BEND (F) GI MAR Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Feed at Wholesale Job Printing Job Printing Jet Fuel Sales (cents per gallon) 049 $.03/gal Manufactured Buildings Manufactured Buildings Job Printing Timbering and Other Extraction Timbering and Other Extraction Manufactured Buildings Severance -Metal Mining Severance -Metal Mining Timbering and Other Extraction Publication Publication Severance -Metal Mining Hotels Hotels Publication Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotels Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental Occupancy Commercial Lease (Additional Tax) ( C ) Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Restaurants and Bars Restaurants and Bars Retail Sales Retail Sales Retail Sales Retail Sales (Single item Portion over $6,000) Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Communications Communications Communications Transporting Transporting Transporting Use Tax Purchases Utilities Utilities Use Tax From Inventory Use Tax Purchases Use Tax Purchases Use Tax Purchases (Single item portion over $6,000) Use Tax From Inventory Use Tax From Inventory Use Tax Purchases(Gross Receipts more 500,001K) Use Tax From Inv (Gross Receipts more 500,001K) FLORENCE (F) FL PNL FREDONIA (F) FD COC GILBERT (F) GB MAR Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Feed at Wholesale Manufactured Buildings Manufactured Buildings Job Printing Timbering and Other Extraction Timbering and Other Extraction Manufactured Buildings Severance -Metal Mining Severance -Metal Mining Timbering and Other Extraction Publication Publication Severance -Metal Mining Hotels Hotels Publication Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Hotels Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Retail Sales Rental Occupancy Retail Sales Retail Sales Food for Home Consumption Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption Communications Restaurants and Bars Communications Transporting Retail Sales Transporting Utilities Retail Sales Food for Home Consumption Utilities Use Tax Purchases Communications Use Tax Purchases Use Tax From Inventory Transporting Use Tax From Inventory Utilities (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 5

6 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) GLOBE (F) GL GLA GUADALUPE (F) GU MAR HOLBROOK (F) HB NAV Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Severance -Metal Mining Severance -Metal Mining Severance -Metal Mining Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Restaurants and Bars Restaurants and Bars Retail Sales Retail Sales Retail Sales Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Communications Communications Communications Transporting Transporting Transporting Utilities Utilities Utilities NOTE: Retail Tax on portion of single item over $15,000 is taxed at zero. Use Tax Purchases Use Tax From Inventory GOODYEAR (F) GY MAR HAYDEN (F) HY GLA HUACHUCA CITY HC COH Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Jet Fuel Sales (cents per gallon) /gal Feed at Wholesale Feed at Wholesale Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Retail Sales Restaurants and Bars Retail Sales Retail Sales (Single item over $5,000) Retail Sales Communications Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Transporting Communications Communications Utilities Transporting Transporting Utilities Utilities Jet Fuel Use Tax /gal Use Tax Purchases Use Tax Purchases Use Tax From Inventory Use Tax Purchases (Single item over $5,000) Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 6

7 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) JEROME JO YAV KINGMAN KM MOH LITCHFIELD PARK (F) LP MAR Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Retail Sales Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Communications Restaurants and Bars Restaurants and Bars Transporting Restaurants and Bars (Additional Tax) (A) Retail Sales Utilities Retail Sales Retail Sales Food for Home Consumption Communications Communications Transporting Transporting Utilities Utilities Use Tax Purchases Use Tax Purchases Use Tax From Inventory Use Tax From Inventory KEARNY (F) KN PNL LAKE HAVASU CITY LH MOH MAMMOTH MH PNL Advertising Amusements Advertising Amusements Contracting- Prime Amusements Contracting- Prime Contracting- Speculative Builders Contracting- Prime Contracting- Speculative Builders Contracting- Owner-builder Contracting- Speculative Builders Contracting- Owner-builder Jet Fuel Sales (cents per gallon) 049 $.03/g Contracting- Owner-builder Job Printing Job Printing 010 al 2.00 Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Restaurants and Bars Restaurants and Bars Retail Sales Restaurants and Bars (Additional Tax) (A) Retail Sales Retail Sales Food for Home Consumption Retail Sales Communications Communications Communications Transporting Transporting Transporting Utilities Utilities Utilities Use Tax Purchases Jet Fuel Use Tax 051 $.03/g Use Tax From Inventory Use Tax Purchases 029 al 2.00 Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 7

8 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) MARANA MA PMA/PNL MIAMI (F) MM GLA PAGE (F) PG COC Amusements Advertising Advertising Contracting- Prime Amusements Amusements Contracting- Speculative Builders Contracting- Prime Contracting- Prime Contracting- Owner-builder Contracting- Speculative Builders Contracting- Speculative Builders Job Printing Contracting- Owner-builder Contracting- Owner-builder Manufactured Buildings Job Printing Job Printing Timbering and Other Extraction Manufactured Buildings Manufactured Buildings Severance -Metal Mining Timbering and Other Extraction Timbering and Other Extraction Publication Severance -Metal Mining Severance -Metal Mining Hotels Publication Publication Hotel/Motel (Additional Tax) (B) Hotels Hotels Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Rental Occupancy Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Retail Sales Retail Sales Restaurants and Bars Communications Retail Sales Food for Home Consumption Retail Sales Transporting Communications Retail Sales (Single item Portion over $3,000) Utilities Transporting Retail Sales Food for Home Consumption Use Tax Purchases Utilities Communications Use Tax From Inventory Transporting Utilities Use Tax Purchases Use Tax Purch (Single Item Portion over $3,000) Use Tax From Inventory MARICOPA (F) MP PNL ORO VALLEY OR PMA PARADISE VALLEY (F) PV MAR Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Rental Occupancy Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Commercial Lease (Additional Tax) ( C ) Restaurants and Bars Retail Sales Rental Occupancy Retail Sales Transporting Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption Utilities Restaurants and Bars Communications Retail Sales Transporting Retail Sales Food for Home Consumption Utilities Communications Use Tax Purchases Transporting Use Tax From Inventory Utilities Use Tax Purchases Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 8

9 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) PARKER PK LAP PAYSON (F) PS GLA PINETOP-LAKESIDE (F) PP NAV Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Retail Sales Restaurants and Bars Restaurants and Bars Retail Sales (Single item over $2,500) Retail Sales Restaurants and Bars (Additional Tax) (A) Communications Retail Sales Food for Home Consumption Retail Sales Transporting Communications Retail Sales (Single item portion over $5,000) Utilities Transporting Retail Sales Food for Home Consumption Utilities Communications Transporting Utilities PATAGONIA (F) PA STC PIMA (F) PM GRA PRESCOTT VALLEY (F) PL YAV Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Feed at Wholesale Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Severance -Metal Mining Severance -Metal Mining Severance -Metal Mining Publication Publication Publication Hotels Hotels Hotels Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Retail Sales Rental Occupancy Retail Sales Retail Sales Food for Home Consumption Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption Communications Restaurants and Bars Communications Transporting Retail Sales Transporting Utilities Retail Sales Food for Home Consumption Utilities Wastewater Utility Services Communications Use Tax Purchases Transporting Use Tax From Inventory Utilities (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 9

10 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) QUARTZSITE QZ LAP QUEEN CREEK SPECIAL DISTRICT (F) QD MAR/PNL SAHUARITA SA PMA Amusements Amusements Amusements Contracting- Prime Job Printing Contracting- Prime Contracting- Speculative Builders Publication Contracting- Speculative Builders Contracting- Owner-builder Hotels Contracting- Owner-builder Job Printing Restaurants and Bars Job Printing Manufactured Buildings Retail Sales Manufactured Buildings Timbering and Other Extraction Retail Sales Food for Home Consumption Timbering and Other Extraction Severance -Metal Mining Communications Severance -Metal Mining Publication Transporting Publication Extended Stay Utilities Hotels Commercial Rental, Leasing, & Licensing for Use Use Tax Purchases Hotel/Motel (Additional Tax) (B) Rental, Leasing, & Licensing for Use of TPP Use Tax From Inventory Residential Rental, Leasing, & Licensing for Use Restaurants and Bars Call to find out if this rate applies to your business activities Commercial Rental, Leasing, & Licensing for Use Retail Sales in Queen Creek. Rental, Leasing, & Licensing for Use of TPP Retail Sales (Single item portion over $10,000) Restaurants and Bars Communications Retail Sales Transporting Communications Utilities Transporting Use Tax Purchases Utilities Use Tax Purchases (Single item portion over $10,000) Use Tax From Inventory QUEEN CREEK (F) QC MAR/PNL SAFFORD (F) SF GRA ST JOHN'S (F) SJ APA Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Feed at Wholesale Job Printing Manufactured Buildings Job Printing Manufactured Buildings Timbering and Other Extraction Manufactured Buildings Timbering and Other Extraction Severance -Metal Mining Timbering and Other Extraction Severance -Metal Mining Publication Severance -Metal Mining Publication Hotels Publication Hotels Hotel/Motel (Additional Tax) (B) Hotels Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Retail Sales Restaurants and Bars Retail Sales Retail Sales Food for Home Consumption Retail Sales Retail Sales Food for Home Consumption Communications Retail Sales (Single item over $5,000) Communications Transporting Retail Sales Food for Home Consumption Transporting Utilities Communications Utilities Use Tax Purchases Transporting Use Tax Purchases Use Tax From Inventory Utilities Use Tax From Inventory Use Tax Purchases Use Tax Purchases (Single item over $5,000) Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 10

11 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) SAN LUIS (F) SU YMA SIERRA VISTA (F) SR COH SOMERTON (F) SO YMA Advertising Advertising Advertising Amusements Amusements Amusements Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Feed at Wholesale Job Printing Manufactured Buildings Jet Fuel Sales (cents per gallon) 049 $.02/gal Manufactured Buildings Timbering and Other Extraction Job Printing Timbering and Other Extraction Severance -Metal Mining Manufactured Buildings Severance -Metal Mining Publication Timbering and Other Extraction Publication Hotels Severance -Metal Mining Hotels Residential Rental, Leasing, & Licensing for Use Publication Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Extended Stay Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Retail Sales Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Retail Sales Food for Home Consumption Restaurants and Bars Retail Sales Communications Retail Sales Retail Sales Food for Home Consumption Transporting Retail Sales Food for Home Consumption Communications Utilities Communications Transporting Use Tax Purchases Transporting Utilities Use Tax From Inventory Utilities Use Tax Purchases Jet Fuel Use Tax 051 $.02/gal Use Tax From Inventory Use Tax Purchases Use Tax From Inventory SHOW LOW (F) SL NAV SNOWFLAKE (F) SN NAV SOUTH TUCSON (F) ST PMA Advertising Advertising Advertising Amusements Amusements Amusement Contracting- Prime Contracting- Prime Contracting - Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting - Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting-Owner Builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Commercial Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Retail Sales Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption Retail Sales Restaurants and Bars Communications Retail Sales Food for Home Consumption Retail Transporting Communications Retail Sales Food for Home Consumption Utilities Transporting Communications Utilities Transporting Utilities (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 11

12 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) SPRINGERVILLE (F) SV APA SUPERIOR SI PNL TAYLOR (F) TL NAV Advertising Advertising Advertising Amusement Amusement Amusement Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Retail Sales Restaurants and Bars Retail Sales Retail Sales (Single item Portion over $500) Retail Sales Retail Sales (Single item Portion over $1,000) Communications Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption Transporting Transporting Communications Utilities Utilities Transporting Communications Utilities STAR VALLEY (F) SY GLA SURPRISE SP MAR THATCHER (F) TC GRA Advertising Advertising Amusement Amusement Amusement Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Feed at Wholesale Manufactured Buildings Manufactured Buildings Job Printing Timbering and Other Extraction Timbering and Other Extraction Manufactured Buildings Severance -Metal Mining Severance -Metal Mining Timbering and Other Extraction Publication Publication Severance -Metal Mining Hotels Hotels Publication Hotel/Motel (Additional Tax) (B) Residential Rental, Leasing, & Licensing for Use Hotels Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Use Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Retail Sales Rental Occupancy Retail Sales Retail Sales Food for Home Consumption Rental, Leasing, & Licensing for Use of TPP Retail Sales (Single item over $5,000) Communications Restaurants and Bars Retail Sales Food for Home Consumption Transporting Retail Sales Communications Utilities Communications Transporting Transporting Utilities Utilities Use Tax Purchases Use Tax Purchases Use Tax From Inventory Use Tax From Inventory (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 12

13 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) TOLLESON (F) TN MAR TUSAYAN TY COC WICKENBURG (F) WB MAR/YAV Amusement Advertising Advertising Contracting- Prime Amusement Amusement Contracting- Speculative Builders Contracting- Prime Contracting- Prime Contracting- Owner-builder Contracting- Speculative Builders Contracting- Speculative Builders Job Printing Contracting- Owner-builder Contracting- Owner-builder Manufactured Buildings Job Printing Feed at Wholesale Timbering and Other Extraction Manufactured Buildings Job Printing Severance -Metal Mining Timbering and Other Extraction Manufactured Buildings Publication Severance -Metal Mining Timbering and Other Extraction Hotels Publication Severance -Metal Mining Hotel/Motel (Additional Tax) (B) Hotels Publication Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Hotels Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use Restaurants and Bars Restaurants and Bars Commercial Rental, Leasing, & Licensing for Use Retail Sales Retail Sales Rental Occupancy Retail Sales (Single item portion over $5,000) Communications Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption Transporting Restaurants and Bars Communications Utilities Retail Sales Transporting Retail Sales (Single item over $5,000) Utilities Retail Sales Food for Home Consumption Communications Transporting Utilities TOMBSTONE TS COH WELLTON (F) WT YMA WILLCOX WC COH Advertising Advertising Advertising Amusement Amusement Amusement Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Job Printing Manufactured Buildings Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Timbering and Other Extraction Publication Publication Publication Hotels Hotels Hotels Hotel/Motel (Additional Tax) (B) Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Retail Sales Restaurants and Bars Restaurants and Bars Retail Sales (Single item over $1,250) Retail Sales Retail Sales Communications Communications Retail Sales Food for Home Consumption Transporting Transporting Communications Utilities Utilities Transporting Utilities (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 13

14 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 1, 2015 (Revised) WILLIAMS WL COC WINSLOW (F) WS NAV YUMA (F) YM YMA Advertising Advertising Advertising Amusement Amusement Amusement Contracting- Prime Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Contracting- Owner-builder Job Printing Jet Fuel Sales (cents per gallon) 049 $.03/gal Job Printing Manufactured Buildings Job Printing Manufactured Buildings Timbering and Other Extraction Manufactured Buildings Timbering and Other Extraction Severance -Metal Mining Timbering and Other Extraction Severance -Metal Mining Publication Severance -Metal Mining Publication Hotels Publication Hotels Residential Rental, Leasing, & Licensing for Use Hotels Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurants and Bars Rental Occupancy Restaurants and Bars Retail Sales Rental, Leasing, & Licensing for Use of TPP Retail Sales Communications Restaurants and Bars Retail Sales Food for Home Consumption Transporting Restaurants and Bars (Additional Tax) (A) Communications Utilities Retail Sales Transporting Retail Sales Food for Home Consumption Utilities Communications NOTE: Retail Tax on portion of single item over $25,000 is taxed at zero. Transporting Utilities WINKELMAN (F) WM GLA/PNL YOUNGTOWN (F) YT MAR Advertising Advertising Amusement Amusement Contracting- Prime Contracting- Prime Contracting- Speculative Builders Contracting- Speculative Builders Contracting- Owner-builder Contracting- Owner-builder Job Printing Job Printing Manufactured Buildings Manufactured Buildings Timbering and Other Extraction Timbering and Other Extraction Severance -Metal Mining Severance -Metal Mining Publication Publication Hotels Hotels Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax) (B) Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use Restaurants and Bars Rental, Leasing, & Licensing for Use of TPP Retail Sales Restaurants and Bars Retail Sales Food for Home Consumption Retail Sales Communications Retail Sales Food for Home Consumption Transporting Communications Utilities Transporting Utilities Use Tax Purchases Use Tax From Inventory See page 15 for Tables 3, 4 and 5. When filing for prior periods, use the rate tables for that specific period. Go to for archived rates. (B) Additional Tax means in additional to Hotel (F)These Cities/Towns tax food for home consumption For more information, go to: http/modelcitytaxcode.az.gov/changes/changes.html Page 14

15 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TABLES Effective January 2015 (Revised) TABLE 3 NON-PROGRAM CITIES INFORMATION Apache Junction... (480) Avondale... (623) Chandler... (480) Douglas... (520) Flagstaff... (928) Glendale... (623) Mesa... (480) Nogales... (520) Peoria... (623) Phoenix... (602) Prescott... (928) Scottsdale... (480) Sedona... (928) Tempe... (480) Tucson... (520) Bullhead City, Somerton and Willcox are Program Cities as of 1/1/2015 TABLE 4 S Apache... APA Cochise... COH Coconino... COC Gila... GLA Graham... GRA Greenlee... GRN La Paz... LAP Maricopa... MAR Mohave... MOH Municipal Water, Statewide... SWD Navajo... NAV Rio Nuevo District, Pima... PAD Pima... PMA Pinal... PNL Santa Cruz... STC Sports & Tourism Authority District Maricopa... MCB Yavapai... YAV Yuma... YMA TABLE 5 INDIAN RESERVATION S RESERVATION Ak-Chin... Pinal... PNA Cocopah... Yuma... YMB Colorado River... La Paz... LAC Fort McDowell-Yavapai... Maricopa... MAE Fort Mojave... Mohave... MOF Fort Yuma-Quechan... Yuma... YMG Gila River... Maricopa... MAH Gila River... Pinal... PNH Havasupai... Coconino... COI Hopi... Coconino... COJ Hopi... Navajo... NAJ Hualapai... Coconino... COK Hualapai... Mohave... MOK Kaibab-Paiute... Coconino... COL Kaibab-Paiute... Mohave... MOL Navajo... Apache... APM 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 Business/Withholding Tax: (602) Statewide Toll-Free: (800) Web Site: Page 15