Instructions For Form Tpt-Ez - Transaction Privilege, Use, And Severance Tax Return Page 21

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Arizona State, County and City
Effective August 1, 2016
TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES
PROGRAM CITIES
TABLE 2
All tax rates are expressed as percentages (%) unless otherwise noted.
REGION
BUSINESS
TAX
REGION
BUSINESS
TAX
REGION
BUSINESS
TAX
COUNTY
COUNTY
COUNTY
CITY/TOWN NAME
CITY/TOWN NAME
CITY/TOWN NAME
CODE
CODE
RATE
CODE
CODE
RATE
CODE
CODE
RATE
BENSON
BS
COH
BISBEE
BB
COH
BUCKEYE
BE
MAR
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
4.00
Contracting – Prime
015
3.50
Contracting – Prime
015
3.00
Contracting – Speculative Builders
016
4.00
Contracting – Speculative Builders
016
3.50
Contracting – Speculative Builders
016
3.00
Contracting – Owner Builder
Contracting – Owner Builder
Contracting – Owner Builder
037
4.00
037
3.50
037
3.00
Job Printing
010
3.50
Feed at Wholesale
116
3.50
Feed at Wholesale
116
3.00
Manufactured Buildings
027
3.50
Job Printing
010
3.50
Job Printing
010
3.00
Timbering and Other Extraction
020
3.50
Manufactured Buildings
027
3.50
Manufactured Buildings
027
3.00
Severance – Metal Mining
019
0.10
Timbering and Other Extraction
020
3.50
Timbering and Other Extraction
020
3.00
Publication
009
3.50
Severance – Metal Mining
019
0.10
Severance – Metal Mining
019
0.10
Hotels
044
3.50
Publication
009
3.50
Publication
009
3.00
B
Hotel/Motel (Additional Tax)
144
2.00
Hotels
044
3.50
Hotels
044
3.00
B
B
Residential Rental, Leasing, & Licensing for Use
045
2.50
Hotel/Motel (Additional Tax)
144
3.50
Hotel/Motel (Additional Tax)
144
3.00
Commercial Rental, Leasing, & Licensing for Use
213
2.50
Residential Rental, Leasing, & Licensing for Use
045
3.50
Residential Rental, Leasing, & Licensing for Use
045
2.00
Rental, Leasing, & Licensing for Use of TPP
214
2.50
Commercial Rental, Leasing, & Licensing for Use
213
3.50
Commercial Rental, Leasing, & Licensing for Use
213
2.00
Restaurant and Bars
011
3.50
Rental, Leasing, & Licensing for Use of TPP
214
3.50
Rental Occupancy
040
2.00
Retail Sales
017
3.50
Restaurant and Bars
011
3.50
Rental, Leasing, & Licensing for Use of TPP
214
3.00
Retail Sales (Single Item over $5,000)
717
1.00
Retail Sales
017
3.50
Restaurant and Bars
011
3.00
Retail Sales Food for Home Consumption
Retail Sales Food for Home Consumption
Retail Sales
062
3.50
062
3.50
017
3.00
D
D
MRRA Amount
315
3.50
MRRA Amount
315
3.50
Retail Sales (Single Item over $1,999.99)
307
1.10
Communications
005
3.50
Communications
005
3.50
Retail Sales Food for Home Consumption
062
3.00
D
Transporting
006
3.50
Transporting
006
3.50
MRRA Amount
315
3.00
Utilities
004
3.50
Utilities
004
3.50
Communications
005
4.00
Transporting
006
3.00
Utilities
004
3.00
REGION
BUSINESS
TAX
REGION
BUSINESS
TAX
REGION
BUSINESS
TAX
COUNTY
COUNTY
COUNTY
CITY/TOWN NAME
CITY/TOWN NAME
CITY/TOWN NAME
CODE
CODE
RATE
CODE
CODE
RATE
CODE
CODE
RATE
BULLHEAD CITY
BH
MOH
CAMP VERDE
CE
YAV
CAREFREE
CA
MAR
Advertising
018
2.00
Advertising
018
3.65
Advertising
018
3.00
Amusements
012
2.00
Amusements
012
3.65
Amusements
012
3.00
Contracting – Prime
015
2.00
Contracting – Prime
015
3.65
Contracting – Prime
015
4.00
Contracting – Speculative Builders
016
2.00
Contracting – Speculative Builders
016
3.65
Contracting – Speculative Builders
016
4.00
Contracting – Owner Builder
Contracting – Owner Builder
Contracting – Owner Builder
037
2.00
037
3.65
037
4.00
Job Printing
010
2.00
Job Printing
010
3.65
Job Printing
010
3.00
Jet Fuel Sales (cents per gallon)
049
0.03¢
Manufactured Buildings
027
3.65
Manufactured Buildings
027
3.00
Manufactured Buildings
027
2.00
Timbering and Other Extraction
020
3.65
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
3.65
Publication
009
3.00
Publication
009
2.00
Hotels
044
3.65
Hotels
044
3.00
B
B
Hotels
044
2.00
Hotel/Motel (Additional Tax)
144
3.00
Hotel/Motel (Additional Tax)
144
3.00
B
Residential Rental, Leasing, & Licensing for Use
Residential Rental, Leasing, & Licensing for Use
Hotel/Motel (Additional Tax)
144
3.00
045
2.00
045
3.00
Commercial Rental, Leasing, & Licensing for Use
213
2.00
Commercial Rental, Leasing, & Licensing for Use
213
2.00
Commercial Rental, Leasing, & Licensing for Use
213
3.00
Rental, Leasing, & Licensing for Use of TPP
214
2.00
Rental, Leasing, & Licensing for Use of TPP
214
3.65
Rental, Leasing, & Licensing for Use of TPP
214
3.00
Restaurant and Bars
011
2.00
Restaurant and Bars
011
3.65
Restaurant and Bars
011
3.00
Retail Sales
017
2.00
Retail Sales
017
3.65
Retail Sales
017
3.00
D
MRRA Amount
315
2.00
Retail Sales (Single Item Portion over $5,000)
357
1.00
Retail Sales Food for Home Consumption
062
2.00
D
D
Communications
MRRA Amount
MRRA Amount
005
2.00
315
3.65
315
3.00
Transporting
006
2.00
Communications
005
3.65
Communications
005
3.00
Utilities
004
2.00
Transporting
006
3.65
Transporting
006
3.00
Jet Fuel Use Tax (cents per gallon)
051
0.03¢
Utilities
004
3.65
Utilities
004
3.00
Use Tax Purchases
029
2.00
Use Tax Purchases
029
3.65
Use Tax Purchases
029
3.00
Use Tax From Inventory
030
2.00
Use Tax From Inventory
030
3.65
Use Tax From Inventory
030
3.00
(A) “Additional Tax” means in addition to Restaurant Tax.
(D) Code used to report amount due on materials purchased exempt from tax and
Review each City/Town for tax on Food for Home Consumption.
incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project.
(B) “Additional Tax” means in addition to Hotel.
(C) “Additional Tax” means in addition to Commercial Lease.
TPP = Tangible Personal Property.
Page 2

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