Instructions For Form Tpt-Ez - Transaction Privilege, Use, And Severance Tax Return Page 29

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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
QUARTZSITE
QZ
LAP
QUEEN CREEK
QC
MAR/PNL
QUEEN CREEK SPECIAL DISTRICT
QD
MAR
Amusements
012
2.50
Advertising
018
2.25
Amusements
012
2.50
Contracting – Prime
015
3.50
Amusements
012
2.25
Job Printing
010
2.50
Contracting – Speculative Builders
016
3.50
Contracting – Prime
015
4.25
Publication
009
2.50
Contracting – Owner Builder
037
3.50
Contracting – Speculative Builders
016
4.25
Hotels
044
2.50
Job Printing
Contracting – Owner Builder
Restaurant and Bars
010
2.50
037
4.25
011
2.50
Manufactured Buildings
027
3.50
Job Printing
010
2.25
Retail Sales
017
2.50
Timbering and Other Extraction
020
2.50
Manufactured Buildings
027
2.25
Retail Sales Food for Home Consumption
062
2.50
D
Severance – Metal Mining
019
0.10
Timbering and Other Extraction
020
2.25
MRRA Amount
315
2.50
Publication
009
2.50
Severance – Metal Mining
019
0.10
Communications
005
2.50
Hotels
044
5.50
Publication
009
2.25
Transporting
006
2.50
Commercial Rental, Leasing, & Licensing for Use
213
2.50
Hotels
044
2.25
Utilities
004
2.50
B
Call 480-358-3000 to find out if these rates apply to your business activities in
Rental, Leasing, & Licensing for Use of TPP
214
2.50
Hotel/Motel (Additional Tax)
144
3.00
Queen Creek.
Restaurant and Bars
Residential Rental, Leasing, & Licensing for Use
011
3.00
045
2.25
Retail Sales
017
2.50
Commercial Rental, Leasing, & Licensing for Use
213
2.25
Retail Sales (Single Item Portion over $10,000)
367
1.00
Rental, Leasing, & Licensing for Use of TPP
214
2.25
D
MRRA Amount
315
2.50
Restaurant and Bars
011
2.25
Communications
005
2.50
Retail Sales
017
2.25
Transporting
006
2.50
Retail Sales Food for Home Consumption
062
2.25
D
Use Tax Purchases
MRRA Amount
029
2.50
315
2.25
Use Tax Purch
369
1.00
Communications
005
2.25
(Single item portion over $10,000)
Use Tax From Inventory
030
2.50
Transporting
006
2.25
Utilities
004
2.25
Use Tax Purchases
029
2.25
Use Tax From Inventory
030
2.25
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
SAFFORD
SF
GRA
SAHUARITA
SA
PMA
ST JOHNS
SJ
APA
Advertising
Amusements
Advertising
018
2.50
012
2.00
018
3.00
Amusements
012
2.50
Contracting – Prime
015
4.00
Amusements
012
3.00
Contracting – Prime
015
2.50
Contracting – Speculative Builders
016
4.00
Contracting – Prime
015
3.00
Contracting – Speculative Builders
016
2.50
Contracting – Owner Builder
037
4.00
Contracting – Speculative Builders
016
3.00
Contracting – Owner Builder
037
2.50
Job Printing
010
2.00
Contracting – Owner Builder
037
3.00
Feed at Wholesale
116
2.50
Manufactured Buildings
027
2.00
Job Printing
010
3.00
Job Printing
010
2.50
Timbering and Other Extraction
020
2.00
Manufactured Buildings
027
3.00
Manufactured Buildings
Severance – Metal Mining
Timbering and Other Extraction
027
2.50
019
0.10
020
3.00
Timbering and Other Extraction
020
2.50
Publication
009
2.00
Severance – Metal Mining
019
0.10
Severance – Metal Mining
019
0.10
Hotels
044
2.00
Publication
009
3.00
B
Publication
009
2.50
Hotel/Motel (Additional Tax)
144
2.00
Hotels
044
3.00
B
Hotels
044
2.50
Residential Rental, Leasing, & Licensing for Use
045
2.00
Hotel/Motel (Additional Tax)
144
3.00
B
Hotel/Motel (Additional Tax)
144
5.00
Commercial Rental, Leasing, & Licensing for Use
213
2.00
Residential Rental, Leasing, & Licensing for Use
045
2.00
Commercial Rental, Leasing, & Licensing for Use
213
2.50
Rental, Leasing, & Licensing for Use of TPP
214
2.00
Commercial Rental, Leasing, & Licensing for Use
213
2.00
Rental Occupancy
Restaurant and Bars
Rental, Leasing, & Licensing for Use of TPP
040
2.50
011
2.00
214
3.00
Rental, Leasing, & Licensing for Use of TPP
214
2.50
Retail Sales
017
2.00
Restaurant and Bars
011
3.00
D
Restaurant and Bars
011
2.50
MRRA Amount
315
2.00
Retail Sales
017
3.00
Retail Sales
017
2.50
Communications
005
2.00
Retail Sales Food for Home Consumption
062
3.00
D
Retail Sales (Single Item over $5,000)
717
1.00
Transporting
006
2.00
MRRA Amount
315
3.00
Retail Sales Food for Home Consumption
062
2.50
Utilities
004
2.00
Communications
005
3.00
D
MRRA Amount
Transporting
315
2.50
006
3.00
Communications
005
2.50
Utilities
004
3.00
Transporting
006
2.50
Use Tax Purchases
029
3.00
Utilities
004
2.50
Use Tax From Inventory
030
3.00
Use Tax Purchases
029
2.50
Use Tax Purchases (Single Item over $5,000)
729
1.00
Use Tax From Inventory
030
2.50
(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 10

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