TPT-EZ — Transaction Privilege, Use, and Severance Tax Return (single-location, ADOR 11263)

GENERAL INSTRUCTIONS
Transaction Privilege, Use, and Severance Tax Return (TPT-EZ)

# Go to www.AZTaxes.gov

If you have more than one location, you are required to file electronically.

# Mailing Address

Arizona Department of Revenue
PO Box 29010
Phoenix, AZ 85038-9010
If you are mailing your Transaction
Privilege Tax Return, it must be received by the second to the last business day of the month.

# Center Locations

8:00 a.m. - 5:00 p.m.
Monday through Friday
(except Arizona holidays)

# Phoenix Office

1600 W Monroe
Phoenix, AZ 85007

# Tucson Office

400 W Congress
Tucson, AZ 85701
7:00 a.m. - 6:00 p.m.
Monday through Thursday
8:00 a.m. - 12:00 p.m.
Friday
(except Arizona holidays)

# Mesa Office

55 N Center
Mesa, AZ 85201
(This office does not handle billing or account disputes.)

# Telephone Numbers

8:00 a.m. - 5:00 p.m.
Monday through Friday
(Except legal Arizona state holidays)

# Within Arizona

1 (800) 352-4090
For further detailed instructions, please refer to the TPT-2 instructions.

# Online Filing:

The Arizona Department of Revenue's online taxpayer service center website is www.AZTaxes.gov. It provides taxpayers with the ability to file their TPT tax returns, pay taxes, conduct other transactions, and review tax account information.
Enroll your business at www.AZTaxes.gov. For taxpayers who file and pay taxes electronically, the Department must receive the tax return and payment on or before the last business day of the month; therefore, this transaction must be completed before 5:00 p.m. MST (Mountain Standard Time) on the preceding business day. If you have more than one location, you are required to file electronically.

# Who Must File:

Form TPT-EZ is for filing periods beginning on or after June 1, 2016. Businesses with income subject to transaction privilege tax, county excise tax, use or severance tax must file a transaction privilege tax return even if there is no tax liability due for the tax period. City tax for all cities is also reported on Form TPT-EZ. Table II of the TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES lists the tax rates which are available on the Department's website (www.azdor.gov).

# Due Date for TPT-EZ:

Arizona Revised Statutes (A.R.S.) § 42-5014 states that Form TPT-EZ is due on the 20th day of the month following the month (or other reporting period) in which the tax is collected or accrued. However, for taxpayers that file by mail or in person, the return and payment will be considered to be filed timely if received by the Department on or before the second to the last business day of the month. A business day is any day except Saturday, Sunday, or a legal Arizona state holiday. For electronically filed returns, see "Online Filing" above.

# Penalties:

Any return that is not filed timely is subject to a late filing penalty. The late file penalty, imposed by A.R.S. § 42-1125(A), as qualified by A.R.S. § 42-5014(E), is four and one-half percent. A late payment penalty, imposed by A.R.S. § 42-1125(D), is assessed when the tax due for the return is not paid by the due date. The late payment penalty is one-half of one percent. Other penalties may apply as provided in A.R.S. § 42-1125. Penalties and interest are assessed based on the statutory due date of the 20th day of the month.

# Amended Returns:

Form TPT-EZ must also be used to amend original returns that were previously filed for any reporting periods. To amend a previously filed Form TPT-EZ, check the "AMENDED RETURN" box under TAXPAYER INFORMATION section. Complete the return with the corrected numbers only. Do not use negative numbers and do not submit a return with negative numbers to amend a prior period. Include all lines that were present on the original return, even if there are no changes to some lines.

# Amended Return Due Date:

An amended return that results in a refund or credit, must be filed within four years of the due date of the original return or four years from the date the original return was filed, whichever date is later. A taxpayer may not use an amended return to change a payment of estimated tax or to change the application of a claimed estimated tax payment.
NOTE: If the Transaction Privilege Tax liability is increased, the accounting credit is limited to the previous amount claimed on the original return. In addition, if an estimated tax payment was claimed on the original return, do not restate the payment.
Tax Rate Tables and Deduction Codes can be found at azdor.gov.

Transaction Privilege, Use, and Severance Tax Return (TPT-EZ)

TRANSACTION PRIVILEGE, USE, AND SEVERANCE TAX RETURN - (TPT-EZ)

# Arizona Department of Revenue

Form TPT-EZ is for filing
PO Box 29010 - Phoenix, AZ 85038-9010 TPT-EZ return is due the 20th day of the month following periods beginning on or For assistance out of state or in the Phoenix area: (602) 255-3381 or the month in which the transactions were conducted after June 1, 2016.
Statewide, toll free area codes 520 and 928: (800) 352-4090

TAXPAYER IDENTIFICATION NUMBER  SSN  EIN

LICENSE NUMBER

TAXPAYER INFORMATION

PERIOD BEGINNING PERIOD ENDING
 AMENDED RETURN  FINAL RETURN  CHECK HERE AND SIGN BELOW IF YOU 4 M M D D Y Y Y Y M M D D Y Y Y Y (Cancel License) HAVE NO GROSS RECEIPTS TO REPORT BUSINESS NAME REVENUE USE ONLY. DO NOT MARK IN THIS AREA C/O

MAILING ADDRESS

CITY STATE ZIP CODE

POSTMARK DATE RECEIVED DATE

BUSINESS PHONE NUMBER

 ADDRESS CHANGED (MAILING ADDRESS ONLY) AA NET AZ/COUNTY TAX (PAGE 2, LINE 7, COLUMN (M)) … A1 STATE EXCESS TAX COLLECT … A2 EXCESS TAX ACCOUNTING CREDIT … A3 SUBTOTAL (LINE AA + A1 - A2 = NET/AZ COUNTY TAX) … BB NET CITY TAX (PAGE 2, LINE 14, COLUMN (M)) … B1 CITY EXCESS TAX COLLECTED … B2 SUBTOTAL (LINE BB + B1 = NET CITY TAX) … CC NET TAX DUE ON THIS RETURN (LINE A3 + LINE B2 = LINE CC) … DD TPT ESTIMATED PAYMENTS TO BE USED ON THIS RETURN (JUNE RETURN ONLY, DUE IN JULY) … EE TAX DUE NET OF TPT ESTIMATED PAYMENTS (LINE CC - LINE DD = LINE EE) … $ FF TOTAL AMOUNT REMITTED WITH THIS RETURN … Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
 The taxpayer designates the individual listed below as the person to contact to schedule an audit of this return and authorizes the disclosure of confidential information to this individual.

TAXPAYER PRINTED NAME

PAID PREPARER'S PRINTED NAME (OTHER THAN TAXPAYER) PAID PREPARER'S TIN

TAXPAYER SIGNATURE DATE

PAID PREPARER'S SIGNATURE (OTHER THAN TAXPAYER)

TAXPAYER PHONE NO. TITLE PAID PREPARER'S PHONE

PLEASE MAKE CHECK PAYABLE TO: ARIZONA DEPARTMENT OF REVENUE
The following numbered instructions correspond to the numbers on the sample Form TPT-EZ.
If the return is an amended return, if you are canceling your license and this is your final return, or if you have no gross receipts (zero sales income) to report, please check the appropriate box.
NOTE: The "Check here and sign below if you have no gross receipts to report" check box is ONLY used if you are filing a return to report that you have zero sales income or no gross receipts to report. Do not check this box if there is tax due and no payment is submitted with this return.

# Taxpayer Information

1 Business Name and Address
Make corrections on the form as required. If you make changes to the address, check the "Address Changed" box.
2 Taxpayer Identification Number
A Taxpayer Identification Number is required when filing any return; enter either your federal employer identification number (EIN) or social security number (SSN).
3 License Number
This number should include all eight numerical digits. The license number must also be entered in the top right hand corner of Page 2.
4 Reporting Period
Check the accuracy of the PERIOD BEGINNING and the PERIOD ENDING boxes, and make corrections as required. If this information is missing, enter the correct periods in as (MMDDYYYY) format

# Line AA: Net AZ/County Tax

Enter the amount from Page 2, line 7, column M of this form.

# Line A1: State Excess Tax Collect

By law, if you collected more tax than is calculated as due, the combined excess tax must be reported and paid to the Department of Revenue. Enter State excess tax collected on this line.

# Line A2: Excess Tax Accounting Credit

If you are eligible to take an Accounting Credit, you may take an Accounting Credit for Excess Tax Collected. The Accounting Credit applies only to taxes paid for the state and not the counties.

# Line A3: Subtotal

Add lines AA and A1, subtract line A2, enter the results on this line.

# Line BB: Net City Tax

Enter the amount from Page 2, line 14, column M of this form. If there is only city tax reported, complete the city detail and Schedule A City section only.

# Line B1: City Excess Tax Collect

By law, if you collected more tax than is calculated as due, the combined excess must be reported and paid to the Department of Revenue. Enter city excess tax collected on this line.

# Line B2: Subtotal

Add lines BB and B1, enter the results on this line.

# Line CC: Net Tax Due

Add lines A3 and B2, enter the results on this line.
Line DD: TPT Estimated Payments to be Used on this Return Enter the amount previously paid as an estimated tax payment. This only applies to the June TPT-EZ return due in July. If you are not required to pay an annual estimated tax payment or did not make an estimated tax payment, then leave this blank.

# Line EE: Tax Due Net of TPT Estimated Payment

Subtract line DD from line CC and enter the result on this line.

# Line FF: Total Amount Remitted with this Return

Enter the total amount remitted with this return.
6 Taxpayer's Signature
Enter your first and last name, and sign and date this form. Please include a daytime phone number.
NOTE: There are two different sections for transaction detail; one is for State (AZ)/County transactions and the other is for

# City transactions.

7 [Column A] - Leave blank

# NOTE: A TRANSACTION DETAIL IS REQUIRED OR THE RETURN WILL NOT PROCESS CORRECTLY AND PENALTIES MAY APPLY.

STATE (AZ) /COUNTY TRANSACTION DETAIL (See Table 1 on the Tax Rate Table, www.azdor.gov)
(A) (B) (C) (D) (E) (F) (G)
DEDUCTIONS
FROM
REG. NAME OF BUS. DESC. OF GROSS
SCHEDULE A
CODE REGION CODE BUS. ACTIVITY RECEIPTS 7 8 9 10 11 12 13 7 AZ/COUNTY SUBTOTAL (AMOUNT IN COLUMN M, MUST EQUAL PAGE 1, LINE AA) … 8 Region Code [Column B]
Enter the three letter region code for which you are remitting tax.

# Name of Region [Column C]

Enter the name of the county or special region for which you are remitting tax.
(H) (I) (J) (K) (L) (M)
(H) X (K) = (L) (J) - (L) = (M)
AZ / ACCTNG
(F) - (G) = (H) (H) X (I) = (J)
COUNTY CREDIT ACCOUNTING AZ/COUNTY
NET TAXABLE TAX RATE TOTAL TAX RATE CREDIT TAX DUE 14 15 16 17 18 19 10 Business Code [Column D]
This column identifies the three digit number corresponding to your business activity, which can be found in TAX RATE TABLES.

# Description of Business Activity [Column E]

This column will identify your type of business, or business activity.

Transaction Privilege, Use, and Severance Tax Return (TPT-EZ) 12 Gross Receipts [Column F]

# Accounting Credit

For each line item (reported business activity by county or region), enter the gross amount collected.
13 Deductions from Schedule A [Column G]
Enter the amount from Schedule A.

# Net Taxable Amount [Column H]

Subtract column G from column F. This is the net income subject to tax.

# AZ/County Tax Rate [Column I]

The State of Arizona provides a credit for accounting and reporting expenses. The accounting credit is applicable only to Transaction Privilege Tax or Severance Tax; it does not apply to city, county or other taxes. The credit is equal to 1% of the amount of state tax due, but cannot exceed $10,000 per business entity for a calendar year. NOTE: Taxpayers who file this return electronically during a calendar year and continue to file electronically, are now able to claim an increased accounting credit from 1 percent to 1.2 percent; this increases the total calendar year credit limit from $10,000 to $12,000.
Please go to www.aztaxes.gov to register to file and pay online to get Find the combined state/county tax rates in the TAX RATE TABLES. the increased credit. (See A.R.S. § 42-5017 for more information.) Enter the percentage in decimal form . Do not include the percent sign (%) with the amount. For example, 6.5% should be entered as .065.
16 Total Tax Amount [Column J]
Multiply column H by column I. Enter the result in column J.
17 Accounting Credit Rate [Column K]
18 Accounting Credit [Column L]
Multiply column H by column K. Enter the result in column L. This is your accounting credit.
19 AZ/County Tax Due [Column M]
Subtract column L from column J. This is the tax due for this line item.
The accounting credit rate for your business activity should be preprinted on the form. You can find the combined state and county 20 AZ/County Subtotal Line 7 tax rates by checking the TAX RATE TABLES. Enter the percentage Total amounts in each of the columns F, G, H, J, L and M. Enter the in decimal form . Do not include the percent sign (%) with the amount.
For example, 6.5% should be entered as .065. result on this line for each column. Enter result on this line and on Page 1, line AA.

# City Transaction Detail

(See Table 2 on the Tax Rate Table, www.azdor.gov)
(D) (E) (F)
(A) (B) (C) (J) (K) (L) (M)
(H) (I)
(G)
CITY
DEDUCTIONS
BUS. DESC. OF
LOC. CITY
NAME OF CITY CODE BUS. ACTIVITY GROSS RECEIPTS CODE CODE
(J) - (L) = (M)
(H) X (I) = (J)
FROM (F) - (G) = (H) CITY
TAX CITY
TAX DUE
RATE TOTAL TAX CREDIT
NET TAXABLE
SCHEDULE A
21 22 23 24 25 26
14 CITY SUBTOTAL (AMOUNT IN COLUMN M, MUST EQUAL PAGE 1, LINE BB) … 27 28 29 30 31 32 33 If only city tax is reported on Form TPT-EZ, complete the city detail and Schedule A City only.

# NOTE: A TRANSACTION DETAIL IS REQUIRED OR THE RETURN WILL NOT PROCESS CORRECTLY AND PENALTIES MAY APPLY.

21 Location Code [Column A] 28 Net Taxable Amount [Column H]
This is a three digit numeric code that identifies each location where Subtract column G from column F. This is the net income subject to tax. you are doing business. This code can be found on your printed license.

# City Code [Column B]

Enter the two letter city code for which you are remitting tax.
23 Name of City [Column C]
Enter the name of the city for which you are remitting tax.
24 Business Code [Column D]
29 City Tax Rate [Column I]
You can find the tax rates by checking the TAX RATE TABLES. Enter the percentage in decimal form . Do not include the percent sign (%) with the amount. For example, 6.5% should be entered as .065.
30 Total Tax Amount [Column J]
Multiply column H by column I. Enter the result in column J.
31 [Column K] - Leave blank
This column identifies the three digit number corresponding to your business activity, which can be found in TAX RATE TABLES.
25 Description of Business Activity [Column E]
In this column provide a brief explanation of your business activity.
26 Gross Receipts [Column F]
32 City Credit [Column L]

FOR USE BY OWNER-BUILDERS OR SPECULATIVE BUILDERS
ONLY. This tax credit cannot be taken by a construction contractor as an offset to the tax due on construction contracting receipts or draws.
For each line item (reported business activity by city or town), enter the gross amount collected.
27 Deductions from Schedule A [Column G]
Enter the amount from Schedule A.
33 City Tax Due [Column M]
Subtract column L from column J. This is the tax due for this line item.
34 City Subtotal Line 14
Total amounts in each of the columns F, G, H, J, L and M. Enter the result on this line for each column and enter this result on Page 1, line BB.

# SCHEDULE A DEDUCTIONS: STATE (AZ)/COUNTY

SCHEDULE A - DEDUCTION DETAIL INFORMATION
STATE (AZ) /COUNTY DEDUCTIONS DETAIL
(A) (B) (C) (D) (E) (F)
REGION BUS. DEDUCTION DESCRIPTION OF CODE CODE CODE DEDUCTION AMOUNT DEDUCTION CODE $ 35 36 37 38 39 40 $ $ 41 $ 6 AZ/COUNTY TOTAL DEDUCTIONS
TOTAL MUST EQUAL TOTAL ON PAGE 2, LINE 7, COLUMN G
35 [Column A] - Leave blank
36 Region Code [Column B]
Enter the three letter region code for which you are remitting tax.
37 Business Code [Column C]
This column identifies the three digit number corresponding to your business activity, which can be found in TAX RATE TABLES.
38 Deduction Code [Column D]
Schedule A must be completed for deductions to be allowed.
Choose the appropriate deduction code from the Deduction Code list.

Transaction Privilege, Use, and Severance Tax Return (TPT-EZ) 39 Deduction Amount [Column E]

# Description of Deduction Code [Column F]

List the specific amount of each deduction. The total itemized Enter a brief description of the deduction you are taking on this line. deduction amount in Schedule A - State (AZ)/County must equal the 41 AZ/County Subtotal Line 6 total deduction amount in column G on the Transaction Detail - State (AZ)/County section. Total column E. Enter the result on this line. This total must be equal to the total on Page 2, line 7, column G.

# SCHEDULE A DEDUCTIONS: CITY

CITY DEDUCTIONS DETAIL
(A) (B) (C) (D) (E)
LOC. CITY BUS. DEDUCTION
CODE CODE CODE CODE DEDUCTION AMOUNT $ 42 44 45 46 $ $ $ $ 48 13 CITY TOTAL DEDUCTIONS … $
TOTAL MUST EQUAL TOTAL ON PAGE 2, LINE 14, COLUMN G

# Location Code [Column A]

(F)
DESCRIPTION OF
DEDUCTION CODE

# Business Code [Column C]

This column identifies the three digit number corresponding to your business activity, which can be found in TAX RATE TABLES.
45 Deduction Code [Column D]
Choose the appropriate deduction code from the Deduction Code list.

# Deduction Amount [Column E]

List the specific amount of each deduction. The total itemized deduction amount in Schedule A - City must equal the total deduction amount in column G on the Transaction Detail - City section.
Enter the same location code as appears on the applicable City Transaction Detail.

# City Code [Column B]

47 Description of Deduction Code [Column F]
Enter a brief description of the deduction you are taking on this line.

# Subtotals Line 13

This column identifies the city or town in which you conduct business.
Total column E. Enter the result on this line. This total must be equal The city code is two letters. Please refer to the TAX RATE TABLES. to the total on Page 2, line 14, column G.

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# March 2023

What's New | Reporting Guide | Rates | Quick Reference

SPRING TPT REMINDER
Seven steps to consider in cleaning up your accounts
Springtime is nearly here, a time that many go about the rituals of spring cleaning; tidying up and opening windows and doors to let the winter dust and dirt out. As a part of the spring cleaning process, here are seven taxpayer reminder areas to consider for spring cleaning your transaction privilege tax (TPT) accounts:

1. Mailing Address: Maintain a current mailing address on your transaction privilege and use tax licenses, as well as your corporate and withholding accounts (only for correspondence delivery).
2. Locations: Add new and/or close unused locations for TPT licenses. Failure to close a location can result in license fees when renewing. (If you moved locations, you must close the prior location and add the new location).
3. Existing TPT Licenses: Cancel or close an existing unused TPT license. Failure to close your TPT license can result in penalties for not renewing.
4. Closing Account: Close an account for withholding or TPT license.
5. DBA Changes: Make changes to "Doing Business As" (DBA) name.
6. New Additions: Add new reporting jurisdictions, new business codes, or business or rental locations.
7. Corporate Officer or Owner: Businesses should keep their owner/officer information current, as this is how ADOR representatives authorize callers.

To make these changes, business taxpayers log into their AZTaxes account, click on "View" in the "Actions" column on the "Business List" page and click on "Account Update." Owner/officer changes are submitted through the Business Account Update form.
Among your "housekeeping" responsibilities during this spring cleaning season, consider these updates as a worthwhile investment of your time and effort to organize, increase productivity and get a sense of accomplishment that your accounts are up to date. There is no time like the present, why not get started today?

RENEW 2023 TPT LICENSES NOW
A transaction privilege tax license is used for collecting and remitting state, county, and city taxes. Businesses licensed with the Arizona Department of Revenue (ADOR) were required to renew their TPT license by January 1, 2023.
If your business has not renewed your TPT license for 2023, ADOR will be sending you an automatic renewal billing letter soon. This renewal letter indicates if the taxpayer has overdue renewal fees. Businesses will receive one renewal notice per license from ADOR, regardless of where the business is located.
Businesses should act now to avoid penalties and delays receiving their TPT License.
Once a business has renewed their TPT license and paid the license in full, the information is validated and the new TPT license certificates are generated to be sent to the mailing address on file with ADOR.

March 2023 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

• To renew your license, go to www.AZTaxes.gov.
• Login using your username and password.
• Click "License Renewal" in the 'Action' section of your Business List or select "License Renewal" on the left-hand navigation bar. (You will need the pertinent information for renewal, any changes, payment information, and your e-signature PIN.) If you do not see these options, you have not linked your account to your TPT license, the primary user has not given you access to renew the license, or the business has already renewed the license. See AZTaxes User Access for more information on primary and delegate users. For more information, visit azdor.gov/transaction-privilege-tax/tpt-license/ renewing-tpt-license.

# HOW TO LINK EXISTING TPT LICENSE NUMBER TO THE NEW USER ACCOUNT

The Department encourages businesses to license their business through AZTaxes for quicker registration and processing of their application, along with streamlined filing and paying transaction privilege and withholding taxes.
Apply for a New License
When applying through AZTaxes, the first step is creating an account (user account) and applying for a license. The steps to create an account areas follows:

1. Go to www.AZTaxes.gov.
2. Click on "Enroll to File and Pay Online" under Businesses.
3. Complete the required fields annotated with a red asterisk.
4. Read and check the Terms of Use policy acceptance box.

Click "Register." You will receive two emails from Noreply@azdor.gov within 24 hours. The first email will contain your username, and the second will provide a temporary password. Please check your spam folder if you do not find these emails in your inbox.
For visual instructions to creating a user account, see: https://youtu.be/5H_X8HOBPf0.
Connecting an Existing License to User Account
If you are required to file and pay electronically but originally applied for a license by paper, you must create a user account through AZTaxes and link (or connect) the user account with the existing TPT License. Do not reapply for a license through AZTaxes if you already have a license.
Instead, you will link the license and user account. Similarly, when you open a bank account in person, they do not create an online login for you, but you create an online account and connect your bank account with your login.
For visual instructions for linking your account, see this video: https://youtu.be/gd3BGDmYNkM.

# FILING YOUR TPT RETURN

TPT Statute requires centralized licensing and reporting of transaction privilege tax (TPT) which may mean you must file electronically. A paper Form TPT-EZ can only be used for businesses with one location and less than $500 in annual TPT and use tax liability. Failure to comply with the electronic filing and payment requirements may result in penalties.
Adding a location or filing electronically triggers the requirement for that tax period and beyond.
We strongly encourage taxpayers to file online through the AZTaxes.gov website for faster processing and fewer errors.

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TPT FOR SPECIAL EVENTS
Arizona is well known for its year-round events, including farmer's markets, festivals, fairs, craft shows, and rodeos. All individuals and businesses making sales, including selling crafts, are required by the Arizona Department of Revenue
(ADOR) to be licensed and responsible for TPT. This is required even if selling only one time per year at special events.
ADOR is reminding those who host these events and the sellers on site with their products to consider potential tax compliance requirements for these events.
Please visit www.AZTaxes.gov to apply for a TPT license online.

# FILING FACTS

• If your primary user email no longer exists, you will need to register as a new user for AZTaxes. ADOR recommends this be an officer/owner of the business. Review the factsheet for instructions on registering a new user. Once registered, you will need to complete a Business Account Update to change the primary user to the new user account.
• See the Deduction Codes web page for a list of deduction codes. Make sure you are claiming the correct deduction codes on your TPT return.
• Remember to click "Submit" when submitting a TPT return on AZTaxes. Clicking "Save" does not submit your return.

# COMMON FILING ERRORS

ADOR wants businesses to be successful when filing their business' transaction privilege tax returns. The main reason TPT paper returns do not process correctly is that they are filed by paper! Filing online at AZTaxes.gov reduces the chance for errors because most of the information included on your return is pre-populated for you based on your TPT license information. If you must file by paper and have an annual waiver in place, let's make sure to file appropriately.
Watch the Common Errors video to learn some of the top reasons returns do not process correctly to your TPT account and how they can be avoided.
For more helpful tips and error explanations, see the Notice and Correspondence Resource Center.

# TAX CHANGES

City of Bisbee - Effective date of March 1, 2023.
On February 21, 2023, the Mayor and City Council of the City of Bisbee passed and adopted the city's November 8, 2022 election results, thereby approving the continuation of the 2014 one percent (1.0%) Transaction Privilege Tax increase from two and one-half percent (2.50%) to three and one-half percent (3.50%). No changes were made to the Transaction Privilege and Other Tax Rate Tables for this rate change.
Under Ordinance No. O-23-01, the 3.50% rate will continue until the Public Safety Personnel Retirement System (PSPRS) bond obligations of the city are paid in full or through July 1, 2048, whichever occurs first.
City of Buckeye - Effective date of April 1, 2023.
On January 17, 2023, the Mayor and Council of the City of Buckeye passed and adopted Ordinance No. 2-23 to remove Model Option 15, which establishes a city Use Tax. The Use Tax rate is to be established at a rate of three percent (3.0%), or at a rate of one and one tenth percent (1.10%) for single items greater than $5,000.
Ordinance No. 2-23 also adopts Local Option JJ to exempt purchases made by the city from Use Tax, and increases the threshold from one and one-tenth percent (1.10%) on the retail sale of a single item from $1,999.99 to $5,000 under Local Option V.

March 2023 | Page 4

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following February TPT filing deadlines:
• March 20 - TPT return due date
• March 30 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• March 31 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (March 28) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# ADOR Business Tax- (In-Person)

ADOR Southern Regional Office
400 W. Congress, Suite 158
Tucson, AZ 85701
Thursday, March 16, 2023
9:00 a.m. - noon

# ADOR Business Tax - (Via WebEx)

Wednesday, April 5, 2023
9:00 a.m. - noon

# Automobile Dealer Business - (Via WebEx)

Tuesday, March 21, 2023
9:00 a.m. - noon

# ADOR Marijuana Taxation - (Via WebEx)

Thursday, March 30, 2023
9:00 a.m. - noon

# Property Management Company - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing and Power of Attorney
Monday, April 10, 2023
10:00 a.m. - 11:30 a.m.
Workshop 2: Engaging, Disengaging, and More
Tuesday, April 11, 2023
10:00 a.m. - 11:30 a.m.

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# (602) 255-3381 or toll-free at (800) 352-4090

Workshop 3: File, Pay, Amend, and More
Wednesday, April 12, 2023
10:00 a.m. - 11:30 a.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

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# February 2023

What's New | Reporting Guide | Rates | Quick Reference

2023 TPT LICENSE RENEWALS
A transaction privilege tax license is used for collecting and remitting state, county, and city taxes. Businesses licensed with the Arizona Department of Revenue (ADOR) were required to renew their TPT license by January 1, 2023. If you have not already done so, visit the Renewing a TPT License page for details.
Once a business has renewed their TPT license and paid the license in full, the information is validated, and the new TPT license certificates are generated and sent to the mailing address on file with ADOR.

# Renewing your license online when you applied for an application through paper

1. To renew your license, go to www.AZTaxes.gov.
2. Login using your username and password.
3. Click "License Renewal" in the 'Action' section of your Business List or select "License Renewal" on the left-hand navigation bar. (You will need the pertinent information for renewal, any changes, payment information, and your e-signature PIN.) If you do not see these options, you have not linked your account to your TPT license or the primary user has not given you access to renew the license. See AZTaxes User Access for more information on primary and delegate users.

TPT LICENSE CANCELLATIONS
If your business closes, you must cancel your TPT license to avoid fees and penalties. Visit https://azdor.gov/transactionprivilege-tax/tpt-license/license-fees-cancellation-and-other-changes for instructions on canceling your TPT license.

SHORT-TERM RENTALS FOR WINTER EVENTS
Short-term residential rentals are lodging rental stays for less than 30 days. The income from short-term rental stays is subject to Arizona transaction privilege tax (TPT). See Arizona Revised Statutes (A.R.S.) § 42-5070 and the Model City Tax Code (MCTC) -444 and -447.
If a property owner is only renting their residence for a special event, they will need a seasonal Arizona TPT license. They may also need a business license for the city where the residence is located, which is different from a TPT License. Please contact the specific city for the business license, as the Arizona Department of Revenue does not issue city business licenses. A seasonal TPT license is obtained from the Department's website, AZTaxes.gov, and choosing the seasonal filing frequency option on the application. The license should be active for the month of February (the TPT return would be due in March) or the length of renting the home. This license will be active until it is cancelled. In addition, a property owner/operator is required to include the TPT license number on any advertising associated with the shortterm rental.
An owner/operator or property manager of the short-term rental that takes bookings directly should use business code 025 to report lodging bookings for less than 30 days for the state/county. The business code used to report these types of transactions for the cities is 044 for Hotels. Some cities impose an additional hotel tax; please use business code 144 to report the additional hotel for those cities. See the Arizona Department of Revenue's Tax Rate Table for more information on which city has an additional hotel rate.

February 2023 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

An owner/operator or property manager of a short-term rental that utilizes an online lodging marketplace (OLM) should report income using the business codes as outlined above for reporting to the state/county and the city where the property is located. However, 100% of the income received from the OLM should be deducted using deduction code

1. The OLM is responsible for collecting and remitting the TPT due from the rental income. For more information, please see the OLM Factsheet.

After special events, owners who will not continue in the short-term rental business should cancel their seasonal TPT license.

BOND FOR CONTRACTORS
New contractors, out-of-state contractors without a principal business location in Arizona, and contractors who have displayed a history of TPT noncompliance are generally required to provide a bond to the Department to ensure payment of taxes. The Annual Bond Exemption expires on July 31 of each calendar year.
The agency is continuously improving and innovating its websites to provide quick guidance to taxpayers. The dedicated webpage for bonds offers general information on bonding requirements, licensing, exemption certificates, and frequently asked questions. We encourage contractors to visit the Bond for Contractor page.

# TPT Electronic Filing and Paying Thresholds

TPT filers with an annual total tax liability of $500 or more are required to file electronically. Visit azdor.gov/transactionprivilege-tax-tpt for more information.

# Economic Nexus Thresholds

Economic nexus is established if the following thresholds either were met in the previous calendar year or are met in the current year.
For a marketplace facilitator, Arizona gross sales (before any deductions) of more than $100,000 in sales.
For a remote seller, Arizona gross sales (before any deductions) of:

• $200,000 (2019)
• $150,000 (2020)
• $100,000 (2021 and beyond)

Visit https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold.

# FILING FREQUENCY

The Arizona Department of Revenue requires that you file your TPT return according to your assigned tax liability until your tax liability exceeds the filing thresholds. TPT filing frequency is determined by the amount of a business' total estimated annual combined Arizona, county, and municipal TPT liability.

• Annually: Less than $2,000 estimated annual tax liability.
• Quarterly: $2,000 - $8,000 estimated annual tax liability.
• Monthly: More than $8,000 estimated annual tax liability.

To change your filing frequency, you must request through a Form 10193 Business Account Update and send it to the address on the form; this function cannot be completed online. Your tax liability will be reviewed, and if it falls within the thresholds, your filing frequency will be changed during the next available filing period. NOTE: If there are delinquencies on your business account, the filing frequency cannot be changed.

February 2023 | Page 3

# FILING YOUR TAX RETURN

E-filing helps ADOR deliver better, faster, more cost-effective government for Arizona. In 2022, 94% of taxpayers took advantage of the benefits of electronically filing their TPT returns. Some noted taxpayer benefits for e-filing include:

1. More secure
2. Faster processing
3. Fewer errors and miscalculations
4. The enhanced accounting credit for e-filing While more taxpayers are filing electronically, below are some common mistakes associated with paper filing known to cause significant processing delays:
5. Incorrect information, i.e., deduction/region code
6. SSN or EIN written in place of TPT license number
7. Submitting duplicate returns
8. Inaccurate or miscalculated totals
9. Using non-black ink

# TPT TIPS

• Keep your password, e-signature PIN, and security questions in a secure location.
• A password reset is required every 90 days.
• Be prepared - e-signature PIN reset requests require 24 hours to process.

# TAX CHANGES

City of Buckeye - Effective date of April 1, 2023.
On January 17, 2023, the Mayor and Council of the City of Buckeye passed and adopted Ordinance No. 2-23 to remove Model Option 15, which establishes a city Use Tax. The Use Tax rate is to be established at a rate of three percent (3.0%), or at a rate of one and one tenth percent (1.10%) for single items greater than $5,000. Ordinance No. 2-23 also adopts Local Option JJ to exempt purchases made by the city from Use Tax, and increases the threshold from one and onetenth percent (1.10%) on the retail sale of a single item from $1,999.99 to $5,000 under Local Option V.
City of Prescott - Effective date of January 1, 2023.
On October 11, 2022, the Mayor and City Council of the City of Prescott passed and adopted Ordinance No. 2022-1801, which terminates the city's three-quarter of one percent (0.75%) transaction privilege tax dedicated to the payment of the city's unfunded Arizona Public Safety Personnel Retirement System (PSPRS) liability tax.
Ordinance No. 2022-1801 reduces the rate of taxation from two and three quarters percent (2.75%) to a rate of two percent (2.00%).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following January TPT filing deadlines:
• February 21 - TPT return due date
• February 27 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• February 28 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (February 23) to ensure your payment is accepted and processed into ADOR systems.

February 2023 | Page 4

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# AZ Property Owner Basics - (Via WebEx)

Thursday, February 16, 2023
9:00 a.m. - 11:00 a.m.

# ADOR Business Tax- (In-Person)

Peoria City Hall
8401 W. Monroe St.
Peoria, AZ 85345
Thursday, February 23, 2023
9:30 a.m. - 12:30 p.m.

# ADOR Business Tax - (Via WebEx)

Wednesday, March 1, 2023
9:00 a.m. - noon
Wednesday, March 15, 2023
1:00 p.m. - 4:00 p.m.

# Property Management Company - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing and Power of Attorney
Monday, March 6, 2023
1:00 p.m. - 2:30 p.m.
Workshop 2: Engaging, Disengaging, and More
Tuesday, March 7, 2023
1:00 p.m. - 2:30 p.m.
Workshop 3: File, Pay, Amend, and More
Wednesday, March 8, 2023
1:00 p.m. - 2:30 p.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

January 2023 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# January 2023

What's New | Reporting Guide | Rates | Quick Reference

2023 TPT LICENSE RENEWALS
A transaction privilege tax license is used for collecting and remitting state, county, and city taxes. Businesses licensed with the Arizona Department of Revenue (ADOR) were required to renew their TPT license by January 1, 2023. Penalties and/or late fees will apply to renewals received after January 31, 2023.
If a business does not pay the renewal fee timely, they will receive a bill from ADOR for the unpaid renewal fees plus renewal penalties (The penalty is 50% of the city renewal fee.) Additionally, if fees are not paid when renewing, the license will only be mailed to the business once the fees are paid.
Remote sellers and marketplace facilitators without a physical presence in Arizona must renew their TPT licenses if they had more than $100,000 in gross sales to Arizona customers in the 2022 calendar year. If a remote seller or marketplace facilitator did not reach the applicable threshold in the 2022 calendar year, they may cancel their license. If the threshold is met again in the current 2023 calendar year, remote sellers and marketplace facilitators must register for a TPT license.
Ensure the mailing address on file with ADOR is accurate, as licenses are mailed to the mailing address, not the location address. Visit AZTaxes.gov to update business account information. Please allow up to four hours for the update to be completed and applied to the account. The account information must be up-to-date before the license is renewed.
For more common questions, see the FAQ portion of the Renewing a TPT License page.

SHORT-TERM RENTALS FOR WINTER EVENTS
Short-term residential rentals are lodging rental stays for less than 30 days. The income from short-term rental stays is subject to Arizona transaction privilege tax (TPT). See Arizona Revised Statutes (A.R.S.) § 42-5070 and the Model City Tax Code (MCTC) -444 and -447.
If a property owner is only renting their residence for the Super Bowl, they will need a seasonal Arizona TPT license. They may also need a business license for the city where the residence is located, which is different from a TPT License. Please contact the specific city for the business license, as the Arizona Department of Revenue does not issue city business licenses. A seasonal TPT license is obtained from the Department's website, AZTaxes.gov, and choosing the seasonal filing frequency option on the application. The license should be active for the month of February (the TPT return would be due in March) or the length of renting the home. This license will be active until it is cancelled. In addition, a property owner/operator is required to include the TPT license number on any advertising associated with the shortterm rental.
An owner/operator or property manager of the short-term rental that takes bookings directly should use business code 025 to report lodging bookings for less than 30 days for the state/county. The business code used to report these types of transactions for the cities is 044 for Hotels. Some cities impose an additional hotel tax; please use business code 144 to report the additional hotel for those cities. See the Arizona Department of Revenue's Tax Rate Table for more information on which city has an additional hotel rate.

January 2023 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

An owner/operator or property manager of a short-term rental that utilizes an online lodging marketplace (OLM) should report income using the business codes as outlined above for reporting to the state/county and the city where the property is located. However, 100% of the income received from the OLM should be deducted using deduction code

1. The OLM is responsible for collecting and remitting the TPT due from the rental income. For more information, please see the OLM Factsheet.

After the Big Game, owners who will not continue in the short-term rental business should cancel their seasonal TPT license.

BOND FOR CONTRACTORS
New contractors, out-of-state contractors without a principal business location in Arizona, and contractors who have displayed a history of TPT noncompliance are generally required to provide a bond to the Department to ensure payment of taxes. The Annual Bond Exemption expires on July 31 of each calendar year.
The agency is continuously improving and innovating its websites to provide quick guidance to taxpayers. The dedicated webpage for bonds offers general information on bonding requirements, licensing, exemption certificates, and frequently asked questions. We encourage contractors to visit the Bond for Contractor page.

# TPT Electronic Filing and Paying Thresholds

TPT filers with an annual total tax liability of $500 or more are required to file electronically. Visit azdor.gov/ transactionprivilege-tax-tpt for more information.

# Economic Nexus Thresholds

Economic nexus is established if the following thresholds either were met in the previous calendar year or are met in the current year.
For a marketplace facilitator Arizona gross sales (before any deductions) of more than $100,000 in sales.
For a remote seller Arizona gross sales (before any deductions) of:

• $200,000 (2019)
• $150,000 (2020)
• $100,000 (2021 and beyond)

Visit https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold.

# FILING FREQUENCY

The Arizona Department of Revenue requires that you file your TPT return according to your assigned tax liability until your tax liability exceeds the filing thresholds. TPT filing frequency is determined by the amount of a business' total estimated annual combined Arizona, county, and municipal TPT liability.

• Annually: Less than $2,000 estimated annual tax liability.
• Quarterly: $2,000 - $8,000 estimated annual tax liability.
• Monthly: More than $8,000 estimated annual tax liability.

To change your filing frequency, you must request through a Form 10193 Business Account Update and send it to the address on the form; this function cannot be completed online. Your tax liability will be reviewed, and if it falls within the thresholds, your filing frequency will be changed during the next available filing period. NOTE: If there are delinquencies on your business account, the filing frequency cannot be changed.

January 2023 | Page 3

# FILING YOUR TAX RETURN

E-filing helps ADOR deliver better, faster, more cost-effective government for Arizona. In 2022, 94% of taxpayers took advantage of the benefits of electronically filing their TPT returns. Some noted taxpayer benefits for e-filing include:

1. More secure
2. Faster processing
3. Fewer errors and miscalculations
4. The enhanced accounting credit for e-filing While more taxpayers are filing electronically, below are some common mistakes associated with paper filing known to cause significant processing delays:
5. Incorrect information, i.e., deduction/region code
6. SSN or EIN written in place of TPT license number
7. Submitting duplicate returns
8. Inaccurate or miscalculated totals
9. Using non-black ink

# TPT FILING FACTS

• Keep your account history in good standing and avoid penalties. If no longer in business, cancel your existing TPT license on AZTaxes.gov or submit a Business Account Update Form.
• Verify and update your mailing address instantly and securely at AZTaxes.gov.
• Remember to file your TPT return for the prior month's activity.
• A $0 TPT return must be filed for temporarily closed businesses and residential rental property owners with no sales/ or tax due. Go to azdor.gov/transaction-privilege-tax-tpt for more information.
• The tax rate look up tool on AZTaxes.gov is a useful tool for TPT filers in helping them find the TPT rates for any location within the state of Arizona.

# COMMON ERRORS

• Sending in copies or duplicate returns can cause rework and delay processing.
• Filling out the form incorrectly, for example, entering SSN or EIN instead of their TPT license number.
• Wrong or invalid business or region codes.
• Reporting is different than what is calculated and net taxable reported is greater than the total tax due.
• Using a pencil, colored ink or sending photocopies can cause data entry delays.
• Using Form TPT-1 for current tax periods. Only file Form TPT-2 for June 2016 and prior years.
• Check out ADOR's video on Common Mistakes Made When Submitting a Paper TPT Return to help avoid issues and return rejections. https://www.youtube.com/watch?v=Cderpc6HcuY

# TAX CHANGES

City of Prescott - Effective date of January 1, 2023.
On October 11, 2022, the Mayor and City Council of the City of Prescott passed and adopted Ordinance No. 2022-1801, which terminates the city's three-quarter of one percent (0.75%) transaction privilege tax dedicated to the payment of the city's unfunded Arizona Public Safety Personnel Retirement System (PSPRS) liability tax.
Ordinance No. 2022-1801 reduces the rate of taxation from two and three quarters percent (2.75%) to a rate of two percent (2.00%).

January 2023 | Page 4

# TPT Filing Frequency and Due Dates*- Monthly, Quarterly, Annually

TPT filers are reminded of the following December TPT filing deadlines:
• January 20 - TPT return due date
• January 30 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• January 31 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (January 26) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# ADOR Electronic Filing for Nursing Homes - (Via WebEx)

These events are nursing home industry specific and requires a password to join, which can be obtained from a personal letter or by emailing educationunit@azdor.gov.
Tuesday, January 17, 2023
9:00 a.m. -10:30 a.m.
Friday, January 20, 2023
1:00 p.m. - 2:30 p.m.

# ADOR Withholding Tax for Business Owners and Payroll Service Providers - (Via WebEx)

Wednesday, January 25, 2023
9:00 a.m. - noon

# ADOR Business Tax - (Via WebEx)

Wednesday, January 18, 2023
1:00 p.m. - 4:00 p.m.
Wednesday, February 1, 2023
9:00 a.m. - noon
Wednesday, February 15, 2023
1:00 p.m. - 4:00 p.m.

# ADOR Business Tax - (In-Person)

ADOR Southern Regional Office
400 West Congress Street, Suite 158
Tucson, AZ 85701
Thursday, January 26, 2023
9:00 a.m. - noon

January 2023 | Page 5

# (602) 255-3381 or toll-free at (800) 352-4090

Town of Gilbert
75 E. Civic Center Drive
Gilbert, AZ 85296
Wednesday, February 15, 2023
9:00 a.m. - noon
Town of Gilbert
75 E. Civic Center Drive
Gilbert, AZ 85296
Wednesday, February 15, 2023
1:00 p.m. - 4:00 p.m.

# AZ Taxes - (Via WebEx)

Thursday, February 2, 2023
9:00 a.m. - noon

# Property Management Company - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing and Power of Attorney
Monday, February 6, 2023
10:00 a.m. - 11:30 a.m.
Workshop 2: Engaging, Disengaging, and More
Tuesday, February 7, 2023
10:00 a.m. - 11:30 a.m.
Workshop 3: File, Pay, Amend, and More
Wednesday, February 8, 2023
10:00 a.m. - 11:30 a.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

November 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# November 2022

What's New | Reporting Guide | Rates | Quick Reference

# TPT RENEWALS

The Arizona Department of Revenue (ADOR) is mailing renewal letters to businesses for their 2023 Arizona Transaction Privilege Tax (TPT). If a taxpayer sells a product or engages in a business activity subject to TPT, the business must renew their Arizona Transaction Privilege Tax (TPT) License annually.
The due date to renew a TPT license is January 1, 2023. A non-renewed license will not be canceled. Instead, failure to renew or renewals received after January 31 will be deemed late.
To cancel your existing TPT license, use the Account Update option on AZTaxes.gov or submit on your last TPT return with "FINAL RETURN (Cancel License)" box checked.
Out-of-state businesses without a physical presence in Arizona must renew their TPT licenses if they have more than $100,000 in sales to Arizona customers in the current calendar year.
Marijuana excise tax licenses are not required to renew, but marijuana TPT licenses must renew each year.

# Renewal Fees

The renewal fee is due at the time of renewal and can be paid via AZTaxes.gov with e-check or ACH Debit if that option is already set up on the account. All fees are payable to ADOR including the license number and "2023 Renewals" on the payment.

# Renew Online

State law requires taxpayers with multiple business locations to renew their TPT license electronically. AZTaxes.gov can also be used to update business account information once the account is registered. Please allow up to four hours for the update to be completed and applied to the account. The account information must be up-to-date before the license is renewed.

# How to renew your license on AZTaxes.gov

• Go to www.AZTaxes.gov.
• Login using your username and password.
• Click "License Renewal" in the 'Action' section of your Business List or select "License Renewal" on the left-hand navigation bar. (You will need the pertinent information for renewal, any changes, payment information, and your e-signature PIN.) In an effort to assist taxpayers through the process and reduce errors, ADOR offers the following guidelines.
• Businesses with more than one location will not receive a paper form, but instead must renew their licenses online.
• Licenses renewed within the current year must still be renewed.
• If you do not see the renewal option on AZTaxes, you may have not linked your user account to your TPT license or the primary user has not given you access to renew the license. See AZTaxes User Access for more information on primary and delegate users.

November 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

• Pay renewal fees online under "Pay," then "Pay Outstanding Liabilities." Renewal fees cannot be paid by credit card.
• If the business' estimated annual combined TPT liability is less than $2,000, consider adjusting the filing frequency to annually. If the annual filing change is made in 2022, the change will occur for the 2023 filing period. If there are delinquencies on your business account, the filing frequency cannot be changed.

For further assistance on completing a license renewal through AZTaxes.gov, view our video tutorial https://youtu.be/ as3OwSBU_8w.

PROPERTY MANAGEMENT COMPANIES
A property management company (PMC) is a business that acts on behalf of a property owner regarding rental properties. This oversight includes overseeing and managing the property, filing returns, and remitting applicable taxes to the Arizona Department of Revenue (ADOR).
ADOR has revised the For Property Management Companies (PMC) page to enhance customer experience and guidance.
The page includes compiled forms list, tutorials, and helpful tips.
The best place for a new PMC to start is with the PMC workshops offered by ADOR's Education and Outreach team.

The PMC workshops are a series of three sessions that cover all that a property manager needs to know, from how to get licensed as a PMC and obtain a Power of Attorney, to onboarding and offboarding your various property owners. To learn more about these workshops or reserve your spot, see the Education, Tutorials, and Training section below.

UPDATE YOUR TPT ACCOUNT NOW
Did you close a location or change the mailing address of your business?
Businesses should submit any necessary updates to ensure their account is in good standing. If the business or a location is closed, the license must be canceled or the location removed to avoid renewal requirements, as well as applicable fees and penalties.
Businesses should keep their owner/officer information current, as this is how ADOR representatives authorize callers.
Owner/officer changes are submitted through the Business Account Update form.
Taxpayers can watch the Business Account Update tutorial to learn how to properly complete the paper form.

# DEDUCTION CODES

The transaction privilege tax deduction codes are used in Schedule A of Forms TPT-2 and TPT-EZ to deduct income exempt or excluded from tax, as authorized by Arizona statute. The following laws have been enacted adding or updating these deduction codes.
A.R.S. § 42-5061(A)(14)(b) added a new deduction for heavy vehicles, semi trailers, and trailers sold to nonresidents and used in interstate commerce. Use deduction code - 810.
A.R.S. § 42-5075(B)(21) added a new deduction for the installation of containment structures. Use deduction code - 811.
A.R.S. § 42-5061(B)(14) added off-highway vehicles as exempt agricultural equipment. To qualify, it must be modified to function as a tractor, or other farm implement, and used in commercial agricultural production. Use existing deduction code for agricultural equipment - 585.
For a list of deduction codes, see: https://azdor.gov/transaction-privilege-tax/deduction-codes. Make sure you are claiming the correct deduction codes on your TPT return.

November 2022 | Page 3

# (602) 255-3381 or toll-free at (800) 352-4090

The following links may provide answers to general questions:
Transaction Privilege Tax (Sales)

• Contracting Guidelines and Forms
• Online Lodging Marketplace
• Nonprofits
• Vehicle Sales
• Marijuana
• Remote Sellers
• Peer to Peer Car Rental

Questions? Contact AskTaxPolicy@azdor.gov (please include a name, phone number, and a detailed description of your question).

# TPT FILING FACTS

• Payment Voucher: You must mail a TPT-V (voucher) with your paper check when submitting a payment for an e-filed TPT return or late TPT return.
• AZ Tax Rate Look Up Tool: On the AZTaxes.gov website is a resource that can be used to find the transaction privilege tax rates for any location within the State of Arizona. Use the physical address or the zip code, or if it is unknown, the Map Locator link can be used to find the location. Select the appropriate business description and the state/county and city (if applicable) transaction privilege tax rates along with the business codes needed to report your transaction will be displayed.
• TPT Return Without Payment: Sending returns without payment generates a bill. ADOR recommends sending returns with all applicable fees/payments to avoid receiving a bill.
• Deduction Codes: Every deduction taken must have a deduction code. Deductions reported with an incorrect or missing deduction code will be disallowed and penalties and interest may apply.

# TAX CHANGES

City of Casa Grande - Effective date of December 1, 2022.
The Mayor and City Council of the City of Casa Grande passed and adopted Ordinance 1397.08.31 on September 6, 2022, which increases the additional tax on transient lodging tax from two percent (2.0%) to five percent (5.0%).
The (5.0%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
Town of Marana - Effective date of December 1, 2022.
On September 20, 2022, the Town of Marana passed and adopted Ordinance 2022.015, which will decrease the tax rate on the sale of manufactured buildings from 2.5% to 2.0%.
The (2.0%) affects the following business classifications:
Manufactured Buildings (027).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following October TPT filing deadlines:
• November 21 - TPT return due date
• November 29 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• November 30 - Electronic returns must be received by ADOR by 5:00 p.m. on this date

November 2022 | Page 4

# (602) 255-3381 or toll-free at (800) 352-4090

*The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (November 25) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, November 16, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, December 8, 2022
9:00 a.m. - noon
Wednesday, December 14, 2022
1:00 p.m. - 4:00 p.m.

# Automobile Dealer Business - (Via WebEx)

Wednesday, November 30, 2022
1:00 p.m. - 4:00 p.m.

# Property Owner Basics (In-Person)

City of Peoria
Peoria City Hall
Wednesday, November 16, 2022
1:00 p.m. - 3:00 p.m.

# Property Owner Basics (Via WebEx)

Thursday, December 1, 2022
9:00 a.m. - noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

October 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# October 2022

What's New | Reporting Guide | Rates | Quick Reference

UPDATE YOUR TPT ACCOUNT NOW
Did you close a location or change the mailing address of your business?
Renewal season is coming and businesses should submit any necessary updates before November to ensure their account is in good standing and for a smooth renewal process. If the business or a location is closed, the license must be canceled or the location removed to avoid renewal requirements, as well as applicable fees and penalties. Licenses that are not renewed will not be canceled.
Taxpayers can watch the Business Account update tutorial to learn how to properly complete the paper form.

GET READY FOR TPT RENEWALS
The Arizona Department of Revenue (ADOR) plans to mail renewal letters to business owners next month advising them to renew their Arizona Transaction Privilege Tax (TPT) License before January 1. Penalties will apply to late renewals.
Businesses are encouraged to update and verify their account information annually, to prevent unnecessary fees and penalties. AZTaxes.gov enables registered businesses to update their accounts at any time. An e-signature PIN is required to make changes.
ADOR recommends that taxpayers enroll now on the AZTaxes.gov website for easier renewals and faster processing.
State law requires taxpayers with multiple business locations to renew their TPT licenses electronically. Businesses should keep their owner/officer information current, as this is how ADOR representatives authorize callers.
Owner/officer changes are submitted through the Business Account Update form.
Out-of-state businesses without a physical presence in Arizona must renew their TPT licenses if they have more than $100,000 in sales to Arizona customers in the current or prior calendar year.
Marijuana excise tax licenses are not required to renew, but marijuana TPT licenses must renew each year.

PROPERTY MANAGEMENT COMPANIES
All owners of taxable property engaging the service of a property management company (PMC) are required to obtain a TPT and use tax license, regardless of the owner engaging a property manager or other broker to oversee the owner's business activity, including filing tax returns on behalf of the owner. A PMC must obtain a successful PMC registration to have access to the AZTaxes.gov Residential Rental E-Solution for PMCs.
ADOR created a PMC Checklist to assist with onboarding and offboarding property owners. Additionally, PMC needing step-by-step instructions for filing and paying can click here. (Download and open in Acrobat or PDF reader, not in a web browser).
For more information and resources on property management companies, see here.

October 2022 | Page 2

# DEDUCTION CODES

The transaction privilege tax deduction codes are used in Schedule A of Forms TPT-2 and TPT-EZ to deduct income exempt or excluded from tax, as authorized by Arizona statute. The following laws have been enacted adding or updating these deduction codes.
A.R.S. § 42-5061(A)(14)(b) added a new deduction for heavy vehicles, semi trailers, and trailers sold to nonresidents and used in interstate commerce. Use deduction code - 810.
A.R.S. § 42-5075(B)(21) added a new deduction for the installation of containment structures. Use deduction code - 811.
A.R.S. § 42-5061(B)(14) added off-highway vehicles as exempt agricultural equipment. To qualify, it must be modified to function as a tractor, or other farm implement, and used in commercial agricultural production. Use existing deduction code for agricultural equipment - 585.
For a list of deduction codes, see: https://azdor.gov/transaction-privilege-tax/deduction-codes. Make sure you are claiming the correct deduction codes on your TPT return.
The following links may provide answers to general questions:
Transaction Privilege Tax (Sales)

• Contracting Guidelines and Forms
• Online Lodging Marketplace
• Nonprofits
• Vehicle Sales
• Marijuana
• Remote Sellers
• Peer to Peer Car Rental

Questions? Contact AskTaxPolicy@azdor.gov (please include a name, phone number, and a detailed description of your question).

# TPT FILING FACTS

• The percentage of filing errors increases by 50% when filing on paper. For quick, simple, and accurate filing, file online.
• If you file your taxes quarterly or annually, you are exempt from filing a monthly return.
• The taxpayer information box must be filled out when mailing a paper return.
• If your primary user email no longer exists, you will need to register as a new user for AZTaxes. ADOR recommends this be an officer/owner of the business. Instructions on registering a new user is located here. Once registered, you will need to complete a Business Account Update to change the primary user to the new user account.
• Remember to click "Submit" when submitting a TPT return on AZTaxes. Clicking "Save" does not submit your return.

# COMMON TPT FILING ERRORS

The main reason TPT paper returns do not process correctly is that they are filed by paper! Filing online at AZTaxes.gov reduces the chance for errors because most of the information included on your return is pre-populated for you based on your TPT license information.
Watch the Common Errors video to learn some of the top reasons returns do not process correctly to your TPT account and how they can be avoided.
For more helpful tips and error explanations, see the Notice and Correspondence Resource Center.

October 2022 | Page 3

# TAX CHANGES

City of Casa Grande - Effective date of December 1, 2022.
The Mayor and City Council of the City of Casa Grande passed and adopted Ordinance 1397.08.31 on September 6, 2022, which increases the additional tax on transient lodging tax from two percent (2.0%) to five percent (5.0%).
The (5.0%) affects the following business classifications:
Hotel/Motel (Additional Tax) (144).
Town of Marana - Effective date of December 1, 2022.
On September 20, 2022, the Town of Marana passed and adopted Ordinance 2022.015, which will decrease the tax rate on the sale of manufactured buildings from 2.5% to 2.0%.
The (2.0%) affects the following business classifications:
Manufactured Buildings (027).

# TPT Filing Frequency and Due Dates*- Monthly and Quarterly

TPT filers are reminded of the following September TPT filing deadlines:
• October 20 - TPT return due date
• October 28 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• October 31 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (October 26) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, October 26, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, November 2, 2022
9:00 a.m. - noon

# Business Tax Basics - (In-Person)

Town of Gilbert
Gilbert Public Safety Building - Amphitheatre
Thursday, November 3, 2022
9:00 a.m. - noon

October 2022 | Page 4

# Property Owner Basics (In-Person)

Town of Gilbert
Gilbert Public Safety Building - Amphitheatre
Thursday, November 3, 2022
1:00 p.m. - 4:00 p.m.

# Property Management Company Workshop - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing and Power of Attorney Monday, October 17, 2022 1:00 p.m. -2:30 p.m.
Monday, November 7, 2022
10:00 a.m. -11:30 a.m.
Workshop 2: Engaging, Disengaging, and More Tuesday, October 18, 2022 1:00 p.m. -2:30 p.m.
Tuesday, November 8, 2022
10:00 a.m. -11:30 a.m.
Workshop 3: File, Pay, Amend, and More Wednesday, October 19, 2022 1:00 p.m. -2:30 p.m.
Wednesday, November 9, 2022
10:00 a.m. -11:30 a.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

September 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# September 2022

What's New | Reporting Guide | Rates | Quick Reference

TPT ACCOUNT UPDATES
Did you close a location or change the mailing address of your business?
Renewal season is coming and businesses should submit any necessary updates before November to ensure their account is in good standing for a smooth renewal process.
On AZTaxes.gov, taxpayers can do the following:

• Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
• Add, edit, and/or close locations for TPT licenses.
• Cancel or close an existing TPT license or single location on a TPT license.
• Close an account for withholding or TPT licenses.
• Make changes to a "Doing Business As" (DBA) name or the business mailing address.
• Add a new reporting jurisdiction, business code, or business or rental location.

AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
Taxpayers can also download and submit a Business Account Update form to the Arizona Department of Revenue
(ADOR) to update primary users or any of the previously stated changes.

FILE ONLINE OR FACE FEES
When taxpayers file electronically, they receive many benefits and are in compliance.

• It's EASIER, it's FASTER, and it's the LAW for businesses with $500 or more annual tax liability.
• It is free to file a return; free for e-check payments (Fees apply with debit/credit card).
• TPT filers are able to claim an accounting credit of 1.2 percent of the tax due, up to a maximum credit of $12,000, during a calendar year when filing all returns electronically.
• After a payment or return is submitted, filers receive a confirmation number that can be provided to customer service when inquiring about the return or payment.
• Reduced errors with automatic calculations. Input the figures and AZTaxes does the rest.
• Access to electronic payment history and status as early as your first payment.
• Make scheduled payments online so the return is done and the payment is withdrawn later. No need for paper checks.

If you are unable to pay online, follow these simple steps to ensure your payment is applied to your account.

1. Address the payment to the Arizona Department of Revenue.
2. In the memo, write your license number and filing period.
3. Submit your paper check with the original return or a payment voucher. If you filed electronically, send a voucher, not a copy of the return.

Note: ADOR will process your check and withdraw the money from your account even if you do not properly indicate

September 2022 | Page 2
(602) 255-3381 or toll-free at (800) 352-4090 your business information. ADOR will research and attempt to connect the payment to the business. If not successful, the payment will be held in a general fund account until it is properly identified for your business and the time period.
ADOR legally cannot mail the check back in case of incorrect address on check and prevent fraud.

PRIMARY USER AND DELEGATE ACCESS UPDATE GUIDANCE
Did your primary user leave the company or did you get rid of the email address that is used to log into AZTaxes?
No problem. The Arizona Department of Revenue recommends that the primary user is an officer/owner of the business, then delegate access to others if needed. This reduces the chance of losing access to your account and rushing to update information due date time.
A Primary User maintains the entire online account and provides access to delegate users. There can only be one Primary User for each account. For help authorizing access for delegates, view our tutorial.
A Delegate User is given specific authority for business account functions by the Primary User. This type of user can be a CPA, Paid Preparer, office manager, additional officer/owner of the company, etc. For help requesting delegate access, view our tutorial.
To change the Primary User, you will need to complete a Business Account Update form; and you must enroll to file and pay on www.AZTaxes.gov. NOTE: DO NOT use the Business Account Update form for delegates/additional users. Please contact the primary user for changes to delegate access.

1. The company will need to register as a new user. See Account Setup for assistance.
2. Once registered, you will need to complete a paper Business Account Update to change the primary user to the new user account.
3. Section A, line 4 is for adding and removing AZTaxes Primary Users.
4. Have Section C signed by an authorized officer/owner and submit to the address on the form.
5. Once the primary is switched to an office/owner, they can grant delegate access to other registered users.

# TPT FILING FACTS

• Do not send in duplicate returns as they are just informational. Duplicate returns create duplicate efforts and may delay processing.
• Do not send confirmation returns. We do not process these.
• If you're sending a paper return, please include all information (Taxpayer Information Box).

# IRS INTEREST RATE CHANGE

Internal Revenue Service (IRS) announced that interest rates will increase for the calendar quarter beginning October 1,

1. The rates will be 6% for overpayments (5% in the case of a corporation), 3.5% for the portion of a corporate overpayment exceeding $10,000, 6% for underpayments, and 8% for large corporate underpayments.

ADOR applies interest, compounded annually, in the same manner and at the same time as prescribed by the U.S.
Internal Revenue Code (IRC), Section 6621. See the ADOR interest rate page for details.

# TAX CHANGES

City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.

September 2022 | Page 3

# (602) 255-3381 or toll-free at (800) 352-4090

The (3.5%) affects the following business classifications:
Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following August TPT filing deadlines:
• September 20 - TPT return due date
• September 29 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• September 30 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (September 27) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, September 21, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, October 5, 2022
9:00 a.m. - noon

# AZTaxes - (Via WebEx)

Tuesday, September 20, 2022
9:00 a.m. - 10:30 a.m.

# Marijuana Taxation (Via WebEx)

Thursday, September 22, 2022
9:00 a.m. - noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

August 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# August 2022

What's New | Reporting Guide | Rates | Quick Reference

TPT ACCOUNT UPDATES
The Arizona Department of Revenue (ADOR) encourages transaction privilege tax (TPT) taxpayers to ensure their account information is up to date. AZTaxes.gov enables registered businesses to update their accounts, but they must have an e-signature PIN to make changes.
On AZTaxes.gov, taxpayers can do the following:

• Change their mailing address on corporate, withholding, and transaction privilege and use tax licenses.
• Add, edit, and/or close locations for TPT licenses.
• Cancel or close an existing TPT license or single location on a TPT license.
• Close an account for withholding or TPT licenses.
• Make changes to "Doing Business As" (DBA) name or the business mailing address.
• Add a new reporting jurisdiction, business code, or business or rental location.

To update the primary user, taxpayers can also download and submit a Business Account Update Form to ADOR.

# MARIJUANA BUSINESSES

Adult use marijuana dispensaries must remit TPT and marijuana excise tax (MET) to ADOR. Marijuana establishments are liable for retail TPT and MET on adult use marijuana products immediately upon being licensed by the Arizona Department of Health Services to make such sales to Arizona consumers.
ADOR wants to provide best practices and tips to comply properly.

• For quick payments, businesses can pay TPT liability on AZTaxes.gov under the "Make a Payment" link. For excise tax, you must log into your account to make a payment.
• File and pay your excise tax with your MET-1, not with your TPT as excess tax (additional tax).
• To protect the safety for all parties involved and to expedite the process, the marijuana excise tax should be paid online via AZTaxes.gov.
• When filing an electronic MET-1, be sure that all inventories reported for this product type are reported using the same unit of measurement (i.e. grams, ounces, pounds). "Each" is not an acceptable unit of measure as "each" item contains a varying amount of THC.
• File and pay for the proper filing period and amend if a correction needs to be made.
• Businesses must file and pay beginning with the start date of their business. If you have delinquent returns, file as soon as possible to avoid further penalties.

If you have questions about filing or paying, contact DispensaryService@azdor.gov.

# TPT TAX TIPS

•
When filing on AZTaxes.gov, you receive a confirmation number and acknowledgement that ADOR received your return and payment.
•
Avoid the hassle of mailing your return and payment by filing online. Reduces paper, postage, and time.

August 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

•
Only use black ink on white paper to file a return. Permanent marker is too thick to read and interpret your handwriting.
•
Only send one return per envelope.
•
If you have more than one location, you are required to file electronically. Businesses with an annual TPT and use tax liability of $500 or more during the prior calendar year are required to file and pay electronically. Failure to comply with the electronic filing and payment requirements may result in penalties.
•
Even if you had no sales and/or tax due for the filing period, you must still file a $0 TPT return by checking the "No Gross Receipts" box.

# TAX CHANGES

City of Globe - Effective date of August 1, 2022.
On May 24, 2022, the City of Globe passed and adopted Ordinance No. 880, which increases the transaction privilege tax rate from two and three-tenths percent (2.30%) to three and three-tenths percent (3.30%).
The (3.30%) affects the following business classifications:
Advertising (018); Amusements (012); Communications (005); Contracting - Prime (015); Construction Contracting

• Speculative Builders (016); Construction Contracting - Owner Builders (037); Hotels (044); Job Printing (010);

Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214);
Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004);
Use Tax Purchases (029); Use Tax from Inventory (030).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029);
Use Tax from Inventory (030).
Remote Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

August 2022 | Page 3

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following July TPT filing deadlines:
• August 22 - TPT return due date
• August 30 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• August 31 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (August 26) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (In-person)

Town of Gilbert
Tuesday, August 16, 2022
9:00 a.m. - noon
City of Peoria
Thursday, September 8, 2022
8:00 a.m. - 11:00 a.m.

# Business Tax Basics - (Via WebEx)

Wednesday, August 17, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, September 7, 2022
9:00 a.m. - noon

# Automobile Dealer Business - (Via WebEx)

Tuesday, August 16, 2022
9:00 a.m. - noon

# Property Owner (In-Person)

Town of Gilbert
Tuesday, August 16, 2022
1:00 p.m. - 4:00 p.m.

August 2022 | Page 4

# Property Management Company (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing and Power of Attorney
Monday, September 12, 2022
10:00 a.m. - 11:30 a.m.
Workshop 2: Engaging, Disengaging, and More
Tuesday, September 13, 2022
10:00 a.m. - 11:30 a.m.
Workshop 3: File, Pay, Amend, and More
Wednesday, September 14, 2022
10:00 a.m. - 11:30 a.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

July 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# July 2022

What's New | Reporting Guide | Rates | Quick Reference

SCAM AND RANSOMWARE WARNINGS
Many believe that scammers attack mainly large-sized companies when more than half of attacks are on small and medium-sized companies. Businesses of all sizes should be alert for phishing and ransomware scams, especially given any vulnerabilities that may be present when employees are working remotely.
Here are some reminders about ransomware.

• Everyone is at risk-any industry, any size of company, anywhere. When a pattern develops, the fraudsters switch tactics.
• Back up your data and systems to an off-site location.
• Secure your virtual workers with the latest security software and safe network connections, and train your staff to spot phishing.
• Create a crisis plan to be prepared for any scenario.
• Do not always give in to ransom as there is a chance of further damage and no guarantee that you will ultimately retrieve all data. It is best to prepare and prevent.

# GUEST CREDIT/DEBIT CARD PAYMENT OPTION

AZTaxes allows secure access for taxpayers to make individual income tax payments 24 hours a day/7 days a week.
Businesses now make a transaction privilege tax (TPT)/use tax credit or debit card payment as a Guest using the Quick Links menu on the AZTaxes homepage. Businesses need to know their license number and business mailing zip code.
Businesses are not required to login to their AZTaxes account to make a quick payment. Please note: Only registered business users can make an e-check payment. Service charges may apply.

# TPT TAX TIPS

1. File/Pay online - Save time, file online at AZTaxes.gov.
2. If sending a paper return, use the fillable forms to reduce ADOR keying errors that may occur when interpreting a taxpayer's handwriting.
3. No need to send duplicate returns. Duplicate returns create duplicate efforts and may delay processing.
4. Send in a paper return with all taxpayer information. Without it, the return is delayed and can result in penalties. The taxpayer name, SSN/license number, address, and tax period must be entered to process the return to the correct account.
5. Do not send a copy of your electronically filed return. We do not process these extra returns.
6. Use Form TPT-EZ. Do not use Form TPT-1 after the July 2016 period. If you need more lines, you most likely are required to file online by law.
7. No information returns, emails, and documents will be skipped and will result in possible penalties. Ensure you provide accurate and clear information so ADOR can process the information and assist you.
8. File a new Form TPT-2 to amend a return. Do not use a prior paper return or e-filed copied return to amend.
9. Send returns for the appropriate filing frequency. Do not send monthly returns if you are a quarterly or annual filer.

July 2022 | Page 2

# CUSTOMER ADVISORY ABOUT THIRD-PARTY PAYMENT WEBSITES

The Arizona Department of Revenue (ADOR) advises taxpayers to only make online payments through ADOR's official payment website, AZTaxes.gov. For card payments, AZTaxes will redirect to Point and Pay, which is an approved payment card service provider.
The Department has been made aware of third-party websites offering bill payment services to pay tax liabilities that result in funds not being delivered and/or rejected by ADOR. It may appear that the website is affiliated with ADOR, but the Department does not sanction or accept payments through third-party bill payment services outside of Point and Pay.
ADOR does not charge a fee to make payments through e-check, but credit and debit card payments result in a processing service charge.
Ensure your payment is made through AZTaxes.gov, which accepts electronic corporate, withholding, and transaction privilege tax payments.
For tutorials on making an online payment, see our Taxpayer Education page.
If you receive any suspicious phone calls or emails from someone claiming to represent ADOR or demanding a payment, please call the general customer service phone number at (602) 255-3381. If you are redirected to another website to make a payment besides Point and Pay, please document the website address and screenshots and email them to

AZTaxHelp@azdor.gov.

# TPT FILING ERRORS

• Business Code Error - Using business codes not currently included on the TPT license. Review the tax rate table for applicable business codes at https://azdor.gov/transaction-privilege-tax/tax-rate-table or the TPT and Use Tax Rate Look Up tool at AZTaxes.gov.
• Tax Rate Error - Tax rates are missing or incorrectly entered for the return period. Check out new or archived tax rate tables for the applicable period at https://azdor.gov/transaction-privilege-tax/tax-rate-table.
• Location Code Error - Tax activity was reported using a location code not listed on the TPT license. Location information is available on the business' registered AZTaxes.gov account and on the TPT license.
• Deduction Code Error - Deductions listed in the Schedule A of the TPT return must be complete and must match the Transaction Detail Deductions to be allowed.

For more helpful tips and error explanations, see the Notice and Correspondence Resource Center.

# IRS INTEREST RATE CHANGE

The Internal Revenue Service (IRS) announced that interest rates will increase for the calendar quarter beginning July 1, 2022. The rates will be 5% for overpayments (4% in the case of a corporation), 2.5% for the portion of a corporate overpayment exceeding $10,000, 5% for underpayments, and 7% for large corporate underpayments.
ADOR applies interest, compounded annually, in the same manner and at the same time as prescribed by the U.S.
Internal Revenue Code (IRC), Section 6621. See the ADOR interest rate page for details.

July 2022 | Page 3

# TAX CHANGES

City of Tucson - Effective date of July 1, 2022.
On May 25, 2022, the Mayor and Council of Tucson passed Ordinance 11904, certifying the city electorate's May 17, 2022 approval to extend the additional five-tenths of one percent (0.5%) increase of transaction privilege tax and use rates.
City of Tolleson - Effective date of July 1, 2022.
On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option #15 to establish a use tax, and adopts Local Option #JJ to exempt the city from the use tax. The local use tax is established at a rate of 2.50% Ordinance No. 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%.
The new established (2.00%) affects the following business classifications:
Use Tax (Single Item Portion Over $5,000 (359).
The new established (2.50%) affects the following business classifications:
Use Tax (029); Use Tax From Inventory (030).
Town of Wellton- Effective date of July 1, 2022.
On April 19, 2022, the Town of Wellton passed and adopted Ordinance 144, which amends Ordinance 143 addressing the omission of the Food for Home Consumption business code. The ordinance will increase the transaction privilege tax rate from 2.5% to 3.5%.
The (3.5%) affects the following business classifications:
Advertisement (018); Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037); Food for Home Consumption (062); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017).
Out-of-State Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Globe - Effective date of August 1, 2022.
On May 24, 2022, the City of Globe passed and adopted Ordinance No. 880, which increases the transaction privilege tax rate from two and three-tenths percent (2.30%) to three and three-tenths percent (3.30%).
The (3.30%) affects the following business classifications:
Advertising (018); Amusements (012); Communications (005); Contracting - Prime (015); Construction Contracting

• Speculative Builders (016); Construction Contracting - Owner Builders (037); Hotels (044); Job Printing (010);

Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214);
Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004);
Use Tax Purchases (029); Use Tax from Inventory (030).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029);
Use Tax from Inventory (030).

July 2022 | Page 4

# (602) 255-3381 or toll-free at (800) 352-4090

Remote Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following June TPT filing deadlines:
• July 20 - TPT return due date
• July 28 - Paper returns must be received by ADOR by 5:00 p.m. on this date
• July 29 - Electronic returns must be received by ADOR by 5:00 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (July 26) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, July 20, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, August 3, 2022
9:00 a.m. - noon

# Withholding Tax for Business Owners and Payroll Service Providers - (Via WebEx)

Tuesday, July 19, 2022
9:00 a.m. - noon

# Property Management Company - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing & Power of Attorney
Monday, August 8, 2022

July 2022 | Page 5

# (602) 255-3381 or toll-free at (800) 352-4090

1:00 p.m. -2:30 p.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, August 9, 2022
1:00 p.m. -2:30 p.m.
Workshop 3: File, Pay, Amend & More
Wednesday, August 10, 2022
1:00 p.m. -2:30 p.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

June2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# June 2022

What's New | Reporting Guide | Rates | Quick Reference

# TPT 2022 ELECTRONIC ANNUAL ESTIMATED TAX PAYMENT

Annual estimated tax payment of transaction privilege, telecommunications services excise, and county excise taxes are required if:

• Combined tax liability for transaction privilege, telecommunications services excise, and county excise taxes in the preceding calendar year was $3,100,000 or more, or
• If you reasonably anticipate a liability for such taxes of $3,100,000 or more in the current year.

# Deadline

The statutory due date for the annual estimated tax payment is June 20.

• When filed electronically, the annual estimated tay payment must be received by the department no later than Thursday, June 30. However, in order for the department to receive an electronic payment by Thursday, June 30, that payment must be electronically submitted no later than 5:00 p.m. MST (Mountain Standard Time) on Wednesday, June 29. It is highly recommend to make a payment by the third to last business day of the month to ensure your payment is accepted and processed into ADOR systems.

# How do I calculate my payment?

There are two methods available to calculate your June estimated payment:

• One half of the actual tax liability from the month of May, or
• The actual tax liability from June 1 through June 15.

# Electronic payments

• Combined tax liability for transaction privilege, telecommunications services excise, and county excise taxes in the preceding calendar year was $3,100,000 or more.
• Taxpayers required to pay electronically may be subject to penalties for payments made by check or cash.
• To file and pay online, a business must be registered on AZTaxes.gov and use ACH debit, e-check, or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.

# GUEST CREDIT/DEBIT CARD PAYMENT OPTION

AZTaxes allows secure access for taxpayers to make individual income tax payments 24 hours a day/7 days a week.
Businesses now make a transaction privilege tax (TPT)/use tax credit or debit card payment as a Guest using the Quick Links menu on the AZTaxes homepage. Businesses need to know their license number and business mailing zip code.
Businesses are not required to login to their AZTaxes account to make a quick payment. Please note: Only registered business users can make an e-check payment. Service charges may apply.

ADOR AUTO-RENEWS 2022 STATE TPT LICENSES
ADOR is sending renewal billing letters to businesses with overdue renewal fees. Renewals were due on January 1, 2022.
Taxpayers no longer have the ability to renew on AZTaxes.gov, but can still pay the liability. Prompt compliance online can save both time and money. Taxpayers who have closed their business can cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update form with a cancel effective date. This will ensure your account

June 2022 | Page 2
(602) 255-3381 or toll-free at (800) 352-4090 remains in good standing and avoids additional penalties and interest.
Keep your mailing addresses and account information up-to-date to ensure letters, notices, and billings go to the correct address. Please note, there is a unique address for all renewal forms, correspondence, and payments:

Arizona Department of Revenue

# Attn: License and Registration

PO Box 29082
Phoenix, AZ 85038-9082
Renewal forms, correspondence, or payments sent to any other address will delay processing. As a reminder, operating without proper licensing may be a class 3 misdemeanor.
For more information, visit azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license.

# AMENDING A TPT RETURN

To amend a previously filed Form TPT-2, you must mark the "Amended Return" box on page 1. The amended return will replace the previously filed return. Complete the return with the corrected numbers only. Do not use negative numbers and do not submit a return with negative numbers to amend a prior period. Include all lines present on the original return, even if there are no changes to those lines.
An amended return that results in a refund or credit must be filed within four years of the original return due date or four years from the date the original return was filed, whichever date is later. A taxpayer may not use an amended return to change the application of a claimed estimated tax payment.
There may be times that you file your return but submit a payment at a later date. Make payments online for quicker service. Please do not submit your return again with a paper payment. Instead, include your transaction privilege tax license number, EIN, or SSN in the memo with the previous filing period to match the return.

# DEDUCTION REJECTION

TPT returns are commonly rejected or held due to deduction errors. Deductions listed in the Schedule A of the TPT return must be complete and must match the Transaction Detail deductions to be allowed. Please ensure calculations are correct and that all information has been included.

• The city or region code listed on the Transaction Detail page matches the city/region codes on the Schedule A deduction details.
• The deduction code claimed on the return is applicable to the business code reported. Deductions can only be claimed for an allowable business class activity.
• The Schedule A deduction amounts equal the amount entered on the Transaction Details page.
• The deduction code matches the deduction description on Schedule A.

If you receive a notice indicating information is missing or not matching on the return, please submit an amended return with necessary corrections. Otherwise, please pay the balance indicated on the correspondence by the due date to avoid additional penalties and interest.
Remember filing returns on AZTaxes.gov ensures these calculations are always accurate and helps avoid return errors.
For a step-by-step guide on how to complete a transaction privilege tax return, click here.

June 2022 | Page 3

# CUSTOMER ADVISORY ABOUT THIRD-PARTY PAYMENT WEBSITES

The Arizona Department of Revenue (ADOR) advises taxpayers to only make online payments through ADOR's official payment website, AZTaxes.gov. For card payments, AZTaxes will redirect to Point and Pay,which is an approved payment card service provider.
The Department has been made aware of third-party websites offering bill payment services to pay tax liabilities that result in funds not being delivered and/or rejected by ADOR. It may appear that the website is affiliated with ADOR, but the Department does not sanction or accept payments through third-party bill payment services outside of Point and Pay.
ADOR does not charge a fee to make payments through e-check, but credit and debit card payments result in a processing service charge.
Ensure your payment is made through AZTaxes.gov, which accepts electronic corporate, withholding, and transaction privilege tax payments.
For tutorials on making an online payment, see our Taxpayer Education page.
If you receive any suspicious phone calls or emails from someone claiming to represent ADOR or demanding a payment, please call the general customer service phone number at (602) 255-3381. If you are redirected to another website to make a payment besides Point and Pay, please document the website address and screenshots and email them to

AZTaxHelp@azdor.gov.

# TPT FILING FACTS

• Sending returns without payment generates a bill. ADOR recommends sending returns with all applicable fees and payments to avoid receiving a bill.
• An estimated TPT payment is due if the business' anticipated tax liability is $3,100,000 or more in 2022.
• There are two different types of AZTaxes users: Primary and Delegate. For assistance on primary and delegate access, see: https://azdor.gov/transaction-privilege-tax/tpt-license/aztaxes-user-access.
• If your business is adding a location to an existing license, file a Business Account Update form.

ADOR is asking TPT filers to participate in a quick survey to determine common errors when filing and paying TPT. If interested in joining a focus group, complete the last question in the survey. Click this form to participate.

# IRS INTEREST RATE CHANGE

The Internal Revenue Service (IRS) announced that interest rates will increase for the calendar quarter beginning July 1, 2022. The rates will be 5% for overpayments (4% in the case of a corporation), 2.5% for the portion of a corporate overpayment exceeding $10,000, 5% for underpayments, and 7% for large corporate underpayments.
ADOR applies interest, compounded annually, in the same manner and at the same time as prescribed by the U.S.
Internal Revenue Code (IRC), Section 6621. See the ADOR interest rate page for details.

# TAX CHANGES

City of Tucson - Effective date of July 1, 2022.
On May 25, 2022, the Mayor and Council of Tucson passed Ordinance 11904, certifying the city electorate's May 17, 2022

June 2022 | Page 4
(602) 255-3381 or toll-free at (800) 352-4090 approval to extend the additional five-tenths of one percent (0.5%) increase of transaction privilege tax and use rates.
City of Tolleson - Effective date of July 1, 2022.
On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option #15 to establish a use tax, and adopts Local Option #JJ to exempt the city from the use tax. The local use tax is established at a rate of 2.50% Ordinance No. 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%.
The new established (2.00%) affects the following business classifications:
Use Tax (Single Item Portion Over $5,000 (359).
The new established (2.50%) affects the following business classifications:
Use Tax (029); Use Tax From Inventory (030).
Town of Wellton- Effective date of July 1, 2022.
On April 19, 2022, the Town of Wellton passed and adopted Ordinance 144, which amends Ordinance 143 addressing the omission of the Food for Home Consumption business code. The ordinance will increase the transaction privilege tax rate from 2.5% to 3.5%.
The (3.5%) affects the following business classifications:
Advertisement (018); Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037); Food for Home Consumption (062); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017).
Out-of-State Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Globe - Effective date of August 1, 2022.
On May 24, 2022, the City of Globe passed and adopted Ordinance No. 880, which increases the transaction privilege tax rate from two and three-tenths percent (2.30%) to three and three-tenths percent (3.30%).
The (3.30%) affects the following business classifications:
Advertising (018); Amusements (012); Communications (005); Contracting - Prime (015); Construction Contracting

• Speculative Builders (016); Construction Contracting - Owner Builders (037); Hotels (044); Job Printing (010);

Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214);
Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004);
Use Tax Purchases (029); Use Tax from Inventory (030).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029);
Use Tax from Inventory (030).
Remote Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace

June 2022 | Page 5

# (602) 255-3381 or toll-free at (800) 352-4090

Facilitators in Arizona Third Party Sales (605).
City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following May TPT filing deadlines:
• June 20 - TPT return due date
• June 29 - Paper returns must be received by ADOR by 5 p.m. on this date
• June 30 - Electronic returns must be received by ADOR by 5 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (June 27) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, June 15, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, July 6, 2022
9:00 a.m. - noon

# Property Owner Basics - (Via WebEx)

Thursday, June 16, 2022
9:00 a.m. - noon

# AZTaxes - (Via WebEx)

Tuesday, June 21, 2022
1:00 p.m. - 4:00 p.m.

# Marijuana Taxation - (Via WebEx)

Wednesday, June 22, 2022
1:00 p.m. - 4:00 p.m.

June 2022 | Page 6

# Property Management Company - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing & Power of Attorney
Monday, July 11, 2022
10:00 a.m. -11:30 a.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, July 12, 2022
10:00 a.m. -11:30 a.m.
Workshop 3: File, Pay, Amend & More
Wednesday, July 13, 2022
10:00 a.m. -11:30 a.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

May 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# May 2022

What's New | Reporting Guide | Rates | Quick Reference

# TPT 2022 ELECTRONIC ANNUAL ESTIMATED TAX PAYMENT

Annual estimated tax payment of transaction privilege, telecommunications services excise, and county excise taxes are required if:

• Combined tax liability for transaction privilege, telecommunications services excise, and county excise taxes in the preceding calendar year was $3,100,000 or more, or
• If you reasonably anticipate a liability for such taxes of $3,100,000 or more in the current year.

# Deadline

The statutory due date for the annual estimated tax payment is June 20.

• When filed electronically, the annual estimated tay payment must be received by the department no later than Thursday, June 30. However, in order for the department to receive an electronic payment by Thursday, June 30, that payment must be electronically submitted no later than 5:00 p.m. MST (Mountain Standard Time) on Wednesday, June 29. It is highly recommend to make a payment by the third to last business day of the month to ensure your payment is accepted and processed into ADOR systems.

# How do I calculate my payment?

There are two methods available to calculate your June estimated payment:

• One half of the actual tax liability from the month of May, or
• The actual tax liability from June 1 through June 15.

# Electronic payments

• Combined tax liability for transaction privilege, telecommunications services excise, and county excise taxes in the preceding calendar year was $3,100,000 or more.
• Taxpayers required to pay electronically may be subject to penalties for payments made by check or cash.
• To file and pay online, a business must be registered on AZTaxes.gov and use ACH debit, e-check, or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.

ADOR AUTO-RENEWS 2022 STATE TPT LICENSES
ADOR will be sending renewal billing letters to businesses with overdue renewal fees. Renewals were due on January 1, 2022.
Taxpayers no longer have the ability to renew on AZTaxes.gov, but can still pay the liability. Prompt compliance online can save both time and money. Taxpayers who have closed their business can cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update form with a cancel effective date. This will ensure your account remains in good standing and avoids additional penalties and interest.
Keep your mailing addresses and account information up-to-date to ensure letters, notices, and billings go to the correct address. Please note, there is a unique address for all renewal forms, correspondence, and payments:
Arizona Department of Revenue
Attn: License and Registration
PO Box 29082
Phoenix, AZ 85038-9082

May 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

Renewal forms, correspondence, or payments sent to any other address will delay processing.
As a reminder, operating without proper licensing may be a class 3 misdemeanor.
For more information, visit azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license.

# TPT FILING AND PAYING

The following criteria determines which Arizona taxpayers must remit their taxes electronically:

• Withholding Tax - Any taxpayer with $125 average quarterly liability for withholding tax during the prior tax year.
• Transaction Privilege Tax - Any taxpayer with $500 prior tax year liability.

# Penalties:

• Taxpayers required to file an electronic return will be subject to a penalty of 5% of the tax amount of payment due for filing a paper return. The minimum penalty is $25, including filings with zero liability.
• Taxpayers required to pay electronically will be subject to a penalty of 5% of the amount of payment made by check or cash.

To file and pay online, a business must be registered on AZTaxes.gov and utilize ACH debit, e-check, or credit card as a payment method to comply with electronic funds transfer (EFT) payment requirements.

# FEEDBACK OPPORTUNITIES

TPT taxpayers are invited to provide feedback in the following feedback opportunities:

• Taxpayer Correspondence Response Time Survey: The Arizona Department of Revenue is continuously improving its efforts to provide excellent customer service to our taxpayers. Please provide an evaluation of your customer experience through this form.
• Rulings and Procedures: ADOR accepts feedback on rulings, procedures in an ongoing effort to engage with and inform the public of state and local taxes. For additional details, visit https://azdor.gov/legal-research/publiccomment-rulings-procedures-and-other-documents.
• TPT Common Errors Survey: ADOR asks you participate to determine how to reduce common errors when filing and paying TPT. Click this form to participate.

# TPT FILING FACTS

• If you closed your business location indefinitely, you must cancel your license to avoid fees and penalties. Cancel your license on AZTaxes.gov or by completing a Business Account Update form.
• After three unsuccessful attempts to login to AZTaxes, wait 30 minutes and you will be able to try again.
• File a $0 TPT return for temporarily closed businesses and residential rental property owners with no sales/or tax
• due. Go to azdor.gov/transaction-privilege-tax-tpt for more information.
• Verify the city code and name of the city/town match. Also, the deduction code matches the description.
• Verify the business activity matches the business code. Also, be sure the region code and name of the region match.

# TAX CHANGES

Pinal County- Effective date of April 1, 2022.
Due to a recent Supreme Court decision, the Pinal County Transportation Tax has been invalidated. Consequently, beginning with the April reporting period, the Pinal County combined tax rate will decrease.
The tax rate changes will be as follows:

Old Rate
Business Code Description
002 Non metal mining
004 Utilities
005 Communications
006 Transporting
007 Private Railcar
008 Pipelines
009 Publishing
010 Job Printing
011 Restaurant & Bar
012 Amusements
014 Rentals of Personal Property
015 Prime Contracting
017 Retail (see note below)
025 Transient Lodging (Hotel/Motel)
026 Use Tax - Utilities
049 Jet Fuel Excise Tax
107 PRE-11/07/2017 Prime Contracting 203 Medical Marijuana Retail Sales 221 Medical Marijuana Restaurants & Bars 315 MRRA Amount 325 Online Lodging Marketplace 4.117% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.248% 6.6% 3.965¢ 6.7% 7.2% 7.2% 7.2% 6.698% New Rate (April 1, 2022) 3.805% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.698% 6.1% 3.66¢ Use BC 015 6.7% 6.7% 6.7% 6.148% Retail Sales (Single Item portion over $10,000) 420 Adult Use Marijuana Retail Sales 421 Adult Use Marijuana Restaurants & Bars 6.7% 7.2% 7.2% Use BC 015 6.7% 6.7% Remote Sales/Marketplace Facilitator Retail Sales 605 7.2% 6.7% Marketplace Facilitated or Remote Retail Sales (Single Item portion over $10,000) 6.7% Use BC 605 Medical Marijuana Retail Sales (Single Item portion over $10,000) 6.7% Use BC 203 Adult Use Marijuana Retail Sales (Single Item portion over $10,000) 6.7% Use BC 420 For Prime Contractors: Effective April 1, 2022, all Contracting activity should be reported in Business Code 015. Prime contractors should use Business Code 107 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 107 should be reported using Business Code 015.
For Retailers: Effective April 1, 2022, all Retail activity should be reported in Business Code 017. Retailers should use Business Code 367 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity
(602) 255-3381 or toll-free at (800) 352-4090 www.azdor.gov May 2022 | Page 3

May 2022 | Page 4
(602) 255-3381 or toll-free at (800) 352-4090 previously reported using Business Code 367 should be reported using Business Code 017.
For Remote Sales/Marketplace Facilitators: Effective April 1, 2022, all Remote Sales/Marketplace Facilitators activity should be reported in Business Code 605. Remote sellers and marketplace facilitators should use Business Code 616 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 616 should be reported using Business Code 605.
City of Tolleson - Effective date of July 1, 2022.
On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option #15 to establish a use tax, and adopts Local Option #JJ to exempt the city from the use tax. The local use tax is established at a rate of 2.50% Ordinance No. 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%.
The new established (2.00%) affects the following business classifications:
Use Tax (Single Item Portion Over $5,000 (359).
The new established (2.50%) affects the following business classifications:
Use Tax (029); Use Tax From Inventory (030).
Town of Wellton- Effective date of July 1, 2022.
On April 19, 2022, the Town of Wellton passed and adopted Ordinance 144, which amends Ordinance 143 addressing the omission of the Food for Home Consumption business code. The ordinance will increase the transaction privilege tax rate from 2.5% to 3.5%.
The (3.5%) affects the following business classifications:
Advertisement (018); Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037); Food for Home Consumption (062); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017).
Out-of-State Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005);Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

May 2022 | Page 5

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following April TPT filing deadlines:
• May 20 - TPT return due date
• May 27 - Paper returns must be received by ADOR by 5 p.m. on this date
• May 31 - Electronic returns must be received by ADOR by 5 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (May 27) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (In-person)

City of Peoria
Peoria Public Library System
Wednesday, May 25, 2022
9:00 a.m. - noon

# Business Tax Basics - (Via WebEx)

Wednesday, May 18, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, June 1, 2022
9:00 a.m. - noon
Wednesday, June 15, 2022
1:00 p.m. - 4:00 p.m.

# Property Management Company Workshop - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing & Power of Attorney
Monday, June 6, 2022
1:00 p.m. -2:30 p.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, June 7, 2022
1:00 p.m. -2:30 p.m.
Workshop 3: File, Pay, Amend & More
Wednesday, June 8, 2022
1:00 p.m. -2:30 p.m.

May 2022 | Page 6

# Property Owner Basics Workshop - (Via WebEx)

Thursday, June 16, 2022
9:00 a.m. - noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

April 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# April 2022

What's New | Reporting Guide | Rates | Quick Reference

ADOR AUTO-RENEWS 2022 STATE TPT LICENSES
ADOR will be sending renewal billing letters to businesses with overdue renewal fees. Renewals were due on January 1, 2022.
Taxpayers no longer have the ability to renew on AZTaxes.gov, but can still pay the liability. Prompt compliance online can save both time and money. Taxpayers who have closed their business can cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update form with a cancel effective date. This will ensure your account remains in good standing and avoids additional penalties and interest.
Keep your mailing addresses and account information up-to-date to ensure letters, notices, and billings go to the correct address. Please note, there is a unique address for all renewal forms, correspondence, and payments:
Arizona Department of Revenue
Attn: License and Registration
PO Box 29082
Phoenix, AZ 85038-9082
Renewal forms, correspondence, or payments sent to any other address will delay processing.
As a reminder, operating without proper licensing may be a class 3 misdemeanor.
For more information, visit azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license.

# TAX AND LICENSING COMPLIANCE

The goal of the Arizona Department of Revenue (ADOR) is to help business owners maintain tax and licensing compliance. Arizona businesses that engage in activities which are supervised and regulated by one or more federal, state or municipal government offices may be required to obtain special licenses, certifications, or permits.
Businesses that operate commercial weighing and measuring devices (as defined under A.R.S. § 3-3401(13)) must ensure that their devices are licensed with the Arizona Department of Agriculture, Weights and Measures Services Division.
For more information, please contact AZDA Licensing at (602) 542-3578 or visit https://agriculture.az.gov/weightsmeasures/licensing.

# FEEDBACK OPPORTUNITIES

TPT taxpayers are invited to provide feedback in the following feedback opportunities:

• Taxpayer Correspondence Response Time Survey: The Arizona Department of Revenue is continuously improving its efforts to provide excellent customer service to our taxpayers. Please provide an evaluation of your customer experience through this form.

April 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

• Rulings and Procedures: ADOR accepts feedback on rulings, procedures in an ongoing effort to engage with and inform the public of state and local taxes. For additional details, visit https://azdor.gov/legal-research/publiccomment-rulings-procedures-and-other-documents.
• TPT Common Errors Survey: ADOR asks you participate to determine how to reduce common errors when filing and paying TPT. Click this form to participate.

# FILING FACTS

• Check your business' balance or outstanding liabilities by logging into AZTaxes.gov. Select the account, then click "Pay," and "Pay Outstanding Liabilities."
• Verify and update your mailing address instantly and securely at AZTaxes.gov.
• Remember to file your TPT return for the prior month's activity.
• File a $0 TPT return for temporarily closed businesses and residential rental property owners with no sales/or tax due. Go to azdor.gov/transaction-privilege-tax-tpt for more information.
• Keep your account history in good standing and avoid penalties. If no longer in business, cancel your existing TPT license on AZTaxes.gov or submit a Business Account Update Form.
• The tax rate look up tool on AZTaxes.gov is a useful tool for TPT filers in helping them find the TPT rates for any location within Arizona.
• If your primary user email no longer exists, you will need to register as a new user for AZTaxes. ADOR recommends this be an officer/owner of the business. Instructions on registering a new user is located here. Once registered, you will need to complete a Business Account Update to change the primary user to the new user account.
• For a list of deduction codes, see this list. Make sure you are claiming the correct deduction codes on your TPT return.
• Remember to click "Submit" when submitting a TPT return on AZTaxes. Clicking "Save" does not submit your return.

# COMMON TPT FILING ERRORS

ADOR wants businesses to be successful when filing their business' transaction privilege tax returns. The main reason TPT paper returns do not process correctly is that they are filed by paper! Filing online at AZTaxes.gov reduces the chance for errors because most of the information included on your return is pre-populated for you based on your TPT license information. If you must file by paper and have an annual waiver in place, let's make sure to file appropriately.
Watch the Common Errors video to learn some of the top reasons returns do not process correctly to your TPT account and how they can be avoided.
For more helpful tips and error explanations, see the Notice and Correspondence Resource Center.

# TAX CHANGES

Pinal County- Effective date of April 1, 2022.
Due to a recent Supreme Court decision, the Pinal County Transportation Tax has been invalidated. Consequently, beginning with the April reporting period, the Pinal County combined tax rate will decrease.
The tax rate changes will be as follows:
Business Code Description Old Rate New Rate (April 1, 2022) 002 Non metal mining 4.117% 3.805% 004 Utilities 7.2% 6.7%

Old Rate
Business Code Description
005 Communications
006 Transporting
007 Privalte Railcar
008 Pipelines
009 Publishing
010 Job Printing
011 Restaurant & Bar
012 Amusements
014 Rentals of Personal Property
015 Prime Contracting
017 Retail (see note below)
025 Transient Lodging (Hotel/Motel)
026 Use Tax - Utilities
049 Jet Fuel Excise Tax
107 PRE-11/07/2017 Prime Contracting 203 Medical Marijuana Retail Sales 221 Medical Marijuana Restaurants & Bars 315 MRRA Amount 325 Online Lodging Marketplace 367 Retail Sales (Single Item portion over $10,000) 420 Adult Use Marijuana Retail Sales 421 Adult Use Marijuana Restaurants & Bars 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.2% 7.248% 6.6% 3.965¢ 6.7% 7.2% 7.2% 7.2% 6.698% 6.7% 7.2% 7.2% New Rate (April 1, 2022) 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.7% 6.698% 6.1% 3.66¢ Use BC 015 6.7% 6.7% 6.7% 6.148% Use BC 015 6.7% 6.7% Remote Sales/Marketplace Facilitator Retail Sales 605 7.2% 6.7% Marketplace Facilitated or Remote Retail Sales (Single Item portion over $10,000) 6.7% Use BC 605 Medical Marijuana Retail Sales (Single Item portion over $10,000) 6.7% Use BC 203 Adult Use Marijuana Retail Sales (Single Item portion over $10,000) 6.7% Use BC 420 For Prime Contractors: Effective April 1, 2022, all Contracting activity should be reported in Business Code 015. Prime contractors should use Business Code 107 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 107 should be reported using Business Code 015.
For Retailers: Effective April 1, 2022, all Retail activity should be reported in Business Code 017. Retailers should use Business Code 367 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 367 should be reported using Business Code 017.
For Remote Sales/Marketplace Facilitators: Effective April 1, 2022, all Remote Sales/Marketplace Facilitators activity
(602) 255-3381 or toll-free at (800) 352-4090 www.azdor.gov April 2022 | Page 3

April 2022 | Page 4
(602) 255-3381 or toll-free at (800) 352-4090 should be reported in Business Code 605. Remote sellers and marketplace facilitators should use Business Code 616 for the March 2022 and earlier reporting periods. Starting with the April 2022 return, activity previously reported using Business Code 616 should be reported using Business Code 605.
City of Tolleson - Effective date of July 1, 2022.
On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option #15 to establish a use tax, and adopts Local Option #JJ to exempt the city from the use tax. The local use tax is established at a rate of 2.50% Ordinance No. 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%.
The new established (2.00%) affects the following business classifications:
Use Tax (Single Item Portion Over $5,000 (359).
The new established (2.50%) affects the following business classifications:
Use Tax (029); Use Tax From Inventory (030).
Town of Wellton- Effective date of July 1, 2022.
On March 15, 2022, the Town of Wellton passed and adopted Ordinance 143, which will increase the transaction privilege tax rate from 2.5% to 3.5%.
The (3.5%) affects the following business classifications:
Advertisement (018), Amusement (012); Communications (005); Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting - Owner Builder (037); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010);
Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214);
Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020); Transporting (006); Utilities (004).
Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017).
Out-of-State Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Third Party Sales (605).
City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005);Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

# TPT Filing Frequency and Due Dates*- Monthly

TPT filers are reminded of the following March TPT filing deadlines:
• April 20 - TPT return due date

April 2022 | Page 5

# (602) 255-3381 or toll-free at (800) 352-4090

• April 28 - Paper returns must be received by ADOR by 5 p.m. on this date
• April 29 - Electronic returns must be received by ADOR by 5 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically. It is highly encouraged to pay three business days prior to the last business day of the month (April 27) to ensure your payment is accepted and processed into ADOR systems.

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, April 20, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, May 4, 2022
9:00 a.m. - noon
Wednesday, May 18, 2022
1:00 p.m. - 4:00 p.m.

# Property Management Company Workshop - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing & Power of Attorney
Monday, May 9, 2022
10:00 a.m. - 11:30 a.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, May 10, 2022
10:00 a.m. - 11:30 a.m.
Workshop 3: File, Pay, Amend & More
Wednesday, May 11, 2022
10:00 a.m. - 11:30 a.m.

# Withholding Tax for Business Owners and Payroll Service Providers - (Via WebEx)

Tuesday, April 19, 2022
1:00 p.m. - 4:00 p.m.

# Automobile Dealer Business Tax Workshop - (Via WebEx)

Wednesday, May 3, 2022
1:00 p.m. - 4:00 p.m.
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

February 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# February 2022

What's New | Reporting Guide | Rates | Quick Reference

2022 TPT LICENSE RENEWALS
A transaction privilege tax license is used for collection and remittance of state, county and city taxes. Businesses licensed with ADOR were required to renew their TPT license by January 1, 2022. If you have not already done so, visit https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license for details.
Once a business has renewed their TPT license and paid the license in full, the information is validated and the new TPT license certificates are then generated and sent to the mailing address on file with ADOR.

TPT LICENSE CANCELLATIONS
If your business closes, you must cancel your TPT license to avoid fees and penalties. Visit https://azdor.gov/transactionprivilege-tax/tpt-license/license-fees-cancellation-and-other-changes for instructions on canceling your TPT license.

BOND FOR CONTRACTORS
New contractors, out-of-state contractors without a principal business location in Arizona, and contractors who have displayed a history of TPT noncompliance are generally required to provide a bond to the Department to ensure payment of taxes.
The agency is continuously improving and innovating its websites to provide quick guidance to taxpayers.
The dedicated webpage for bonds offer general information on bonding requirements, licensing, exemption certificates, and frequently asked questions.
We encourage contractors to visit the Bond for Contractor page.

# FEEDBACK OPPORTUNITIES

• NEW Taxpayer Correspondence Response Time Survey: The Arizona Department of Revenue is continuously improving its efforts to provide excellent customer service to our taxpayers. Please provide an evaluation of your customer experience through this form.
• Want to give feedback on TPT Tax Notices from the Arizona Department of Revenue? TPT taxpayers, click this form to participate.
• ADOR accepts feedback on rulings, procedures in an ongoing effort to engage with and inform the public of state and local taxes. For additional details, visit https://azdor.gov/legal-research/public-comment-rulings-proceduresand-other-documents

# TAX CHANGES

City of Sedona - Effective date of March 1, 2028.
On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.

February 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

The (3.5%) affects the following business classifications:
Amusement (012); Communications (005);Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).
Town of Taylor - Effective date of April 1, 2022.
On January 6, 2022, the Town of Taylor passed and adopted Ordinance O2022-01, which will increase the transaction privilege tax rate from 2% to 3%. Model Option 15 is withdrawn, imposing Use Tax at a rate of 3%. Telecommunications and Utilities rates are also increased from 0% to 3%. In addition, Local Option DD is repealed, removing the cable television deduction and removing Local Option B to conform to MCTC changes which were approved by the Municipal Tax Code Commission on April 1, 2019.
The (3.0%) affects the following business classifications:
Advertisement (018), Amusement (012); Contracting - Prime (015); Contracting - Speculative Builders (016); Contracting

• Owner Builder (037); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Retail Sales Food for Home Consumption (062); Telecommunication Services (005); Timbering and Other Extraction (020); Transporting (006); Use Tax Purchases (029); Use Tax From Inventory (030); Utilities (004).

Marijuana Rates:
Adult Use Marijuana Restaurant (421); Adult Use Marijuana Retail Sales (420); Medical Marijuana Restaurant (221);
Medical Marijuana Retail Sales (203); Retail Sales (Accessories and Ancillary Products) (017); Use Tax Purchases (029);
Use Tax From Inventory (030).
Out-of-State Seller Rates:
Marketplace Facilitated or Remote Retail Sales (605); Marketplace Facilitators in Arizona Third Party Sales Food For Home Consumption (606); Marketplace Facilitators in Arizona Retail Sales (017); Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption (062); Marketplace Facilitators in Arizona Third Party Sales (605); Retail Sales Food for Home Consumption (606).

# HANDY TIPS

• Keep your password, e-signature PIN, and security questions in a secure location.
• A password reset is required every 90 days.
• Be prepared - e-signature PIN reset requests require 24 hours to process.

# TPT Filing Frequency and Due Dates*- Monthly

The downloadable 2022 printable schedule is available at azdor.gov/transaction-privilege-tax/due-dates.
TPT filers are reminded of the following January TPT filing deadlines:
• February 22 - TPT return due date
• February 25 - Paper returns must be received by ADOR by 5 p.m. on this date
• February 28 - Electronic returns must be received by ADOR by 5 p.m. on this date *The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.

February 2022 | Page 3

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, February 23, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, March 9, 2022
9:00 a.m. - noon

# AZTaxes Workshop - (Via WebEx)

Wednesday, March 2, 2022
9:00 a.m. - noon

# Property Management Company Workshop - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 3: File, Pay, Amend & More
Wednesday, February 16, 2022
1:00 p.m. - 2:30 p.m.
Workshop 1: Licensing & Power of Attorney

Monday, March 14, 2022
10:00 a.m. - 11:30 a.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, March 15, 2022
10:00 a.m. - 11:30 a.m.

Workshop 3: File, Pay, Amend & More
Wednesday, March 16, 2022
1:00 p.m. - 2:30 p.m.

# Property Owner Basics Workshop - (Via WebEx)

Thursday, February 17, 2022
9:00 a.m. - noon
Thursday, March 10, 2022
9:00 a.m. - noon

ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.

January 2022 | Page 1
(602) 255-3381 or toll-free at (800) 352-4090 APPLY | FILE | PAY

# January 2022

What's New | Reporting Guide | Rates | Quick Reference

2022 TPT LICENSE RENEWALS
A transaction privilege tax license is used for collection and remittance of state, county and city taxes. Businesses licensed with ADOR were required to renew their TPT license by January 1, 2022. If you have not already done so, visit https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license for details.

# TPT Electronic Filing and Paying Thresholds

TPT filers with an annual total tax liability of $500.00 or more are required to file electronically. Visit azdor.gov/transactionprivilege-tax-tpt for more information.

# Economic Nexus Thresholds

Economic nexus is established if the following thresholds either were met in the previous calendar year or are met in the current year.
For a marketplace facilitator Arizona gross sales (before any deductions) of more than $100,000 in sales.
For a remote seller Arizona gross sales (before any deductions) of:

• $200,000 (2019)
• $150,000 (2020)
• $100,000 (2021 and beyond)

Visit https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold.

BOND FOR CONTRACTORS
New contractors, out-of-state contractors without a principal business location in Arizona, and contractors who have displayed a history of TPT noncompliance are generally required to provide a bond to the Department to ensure payment of taxes.
The agency is continuously improving and innovating its websites to provide quick guidance to taxpayers.
The dedicated webpage for bonds offer general information on bonding requirements, licensing, exemption certificates, and frequently asked questions.
We encourage contractors to visit the Bond for Contractor page.

# City of Benson

On November 8, 2021, the Mayor and Council of the City of Benson passed Ordinance No. 613 amending the city tax code by adopting Local Option LL. Ordinance 613 imposes a tax on Jet Fuel sales at the rate of $0.035 cents per gallon.

January 2022 | Page 2

# (602) 255-3381 or toll-free at (800) 352-4090

Effective date of February 1, 2022.
The ($0.035) affects the following business classifications:
Jet Fuel Sales (cents per gallon) (049); Jet Fuel Use Tax (cents per gallon) (051).

# City of Sedona

On November 9, 2021, the City of Sedona passed Ordinance 2021-09, amending sections of the City Tax Code. The transaction privilege tax is permanently increased to three and one-half percent (3.5%) effective March 1, 2028 when the temporary increase was set to expire.
Effective date of March 1, 2028.
The (3.5%) affects the following business classifications:
Amusement (012); Communications (005);Contracting - Prime (015); Contracting - Speculative Builders (016);
Contracting - Owner Builder (037); Commercial Rental and Leasing (213); Hotels (044); Hotel/Motel (Additional Tax) (144); Job Printing (010); Manufactured Buildings (027); MRRA Amount (315); Publication (009); Rental Leasing & Licensing for Use of TPP (214); Restaurant and Bars (011); Retail Sales (017); Timbering and Other Extraction (020);
Transporting (006); Utilities (004).

# FILING FACTS

• Keep your account history in good standing and avoid penalties. If no longer in business, cancel your existing TPT license on AZTaxes.gov or submit a Business Account Update Form.
• Verify and update your mailing address instantly and securely at AZTaxes.gov.
• Remember to file your TPT return for the prior month's activity.
• A $0 TPT return must be filed for temporarily closed businesses and residential rental property owners with no sales/ or tax due. Go to azdor.gov/transaction-privilege-tax-tpt for more information.
• The tax rate look up tool on AZTaxes.gov is a useful tool for TPT filers in helping them find the TPT rates for any location within the state of Arizona.

# COMMON ERRORS

• Sending in copies or duplicate returns can cause rework and delay processing.
• Filling out the form incorrectly, for example, entering SSN or EIN instead of their TPT license number.
• Wrong or invalid business or region codes.
• Reporting is different than what is calculated and net taxable reported is greater than the total tax due.
• Using a pencil, colored ink or sending photocopies can cause data entry delays.

# TPT Filing Frequency and Due Dates*- Monthly, Quarterly, Annual

The downloadable 2022 printable schedule is available at azdor.gov/transaction-privilege-tax/due-dates.
TPT filers are reminded of the following December TPT filing deadlines:
• January 20 - TPT return due date
• January 28 - Paper returns must be received by ADOR by 5 p.m. on this date
• January 31 - Electronic returns must be received by ADOR by 5 p.m. on this date

• The electronic due date for TPT return is dependent on the return and payment being timely and filed electronically.

January 2022 | Page 3

EDUCATION, TUTORIALS AND TRAINING
All ADOR workshops are free of charge. Below are upcoming options available to taxpayers. To register or access online workshops, tutorials and resources, visit azdor.gov/taxpayer-education.

# Business Tax Basics - (Via WebEx)

Wednesday, January 19, 2022
1:00 p.m. - 4:00 p.m.
Wednesday, February 9, 2022
9:00 a.m. - noon
Wednesday, February 23, 2022
1:00 p.m. - 4:00 p.m.

# Withholding Tax for Business Owners and Payroll Service Providers - (Via WebEx)

Thursday, January 20, 2022
9:00 a.m. - noon

# Automobile Dealer Business Tax Workshop - (Via WebEx)

Tuesday, February 8, 2022
9:00 a.m. - noon

# AZTaxes Workshop - (Via WebEx)

Tuesday, February 15, 2022
1:00 p.m. - 2:30 p.m.
Wednesday, February 16, 2022
1:00 p.m. - 2:30 p.m.

# Property Management Company Workshop - (Via WebEx)

These workshops are offered as a series and it is recommended to take them in order. Space in each class is limited so visit the Taxpayer Education web page to sign up today.
Workshop 1: Licensing & Power of Attorney
Monday, February 14, 2022
1:00 p.m. - 2:30 p.m.
Workshop 2: Engaging, Disengaging & More
Tuesday, February 15, 2022
1:00 p.m. - 2:30 p.m.
Workshop 3: File, Pay, Amend & More
Wednesday, February 16, 2022
1:00 p.m. - 2:30 p.m.

# NEW! Property Owner Basics Workshop - (Via WebEx)

Wednesday, February 2, 2022
9:00 a.m. - noon
Thursday, February 17, 2022
9:00 a.m. - noon
ON-DEMAND TAX EDUCATION TUTORIALS: Please visit https://azdor.gov/taxpayer-education/tpt-tutorials.
(602) 255-3381 or toll-free at (800) 352-4090 www.azdor.gov January 2022 | Page 4

# NOTICE:

·Please verify all information, sign the return, and mail to the correct address. You are responsible for the information ·Fields that have a red border are required and the return will not print unless all are filled.
·Make sure that you type your license number on your return and it flows to each page.
Tips for Preparing Your Return file the entire return on www.AZTaxes.gov. ·The tax rate should be expressed as a decimal. (For example, 6.3% = .063) ·Make sure you have the correct tax rates for the period you are completing. Before you mail in your return, make sure the following are entered and correct: printed on this return. Please double check the data to ensure it is correct.
·The business and region codes are entered and correct ·Gross amounts and deduction codes are correct ·Ensure we can read your return.
·Period beginning and end date
·License number

Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective May 1, 2023

Transaction Privilege and Other Tax Rate Tables

ONE RATE CHANGE EFFECTIVE MAY 1, 2023

• No Changes

MEDICAL AND ADULT USE MARIJUANA TPT RATES and CODES ARE LOCATED ON PAGES 20 - 43

• No Changes (When applicable, changes will be highlighted in yellow) The following tables contain the rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and 91 Arizona cities/towns:
• Table 1 provides the tax rates which combine the state's transaction privilege tax rate of 5.6% and the county excise tax rate. Table 1 also includes accounting credit rates for applicable classifications on STATE TAX ONLY. Please use the Tax Rate Look-Up Tool.
• Table 2 contains a list of all the city privilege tax rates and REGION / 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.

# Click Here For Marketplace Facilitators/Remote Sellers (Online Retail) Transaction Privilege Tax Rate Tables

ADOR 11249 Tax Rate Tables(11/16)
ARIZONA DEPARTMENT OF REVENUE  www.azdor.gov

Arizona State, County and City Effective May 1, 2023

# TAX RATES FOR SALES IN THESE COUNTIES

Accounting
Accounting
Apache
Credit Rate for
Credit Rate for
(APA)
Electronic Filers
Paper Filers

# Mohave

Cochise Coconino Gila Graham La Paz Maricopa

# Business

TAXABLE ACTIVITIES a

# Code

Navajo Pima Pinal Santa Cruz Yavapai Yuma
(STATE TAX
Greenlee (STATE TAX
ONLY)
(GRN)

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
APACHE JUNCTION AJ AVONDALE
MAR/PNL
018 2.40
Advertising Advertising
012 2.40
Amusements Amusements
015 2.40
Contracting - Prime Contracting - Prime 016 2.40 Contracting - Speculative Builders Contracting - Speculative Builders 037 2.40 Contracting - Owner Builder Contracting - Owner Builder 116 2.40 Feed at Wholesale Job Printing 010 2.40 Job Printing Manufactured Buildings 027 2.40 Manufactured Buildings Timbering and Other Extraction 020 2.40 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 2.40 Publication Hotels 044 2.40 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE AV MAR BENSON BS COH 018 2.50 018 3.50 Advertising 012 2.50 012 3.50 Amusements 015 2.50 015 4.00 Contracting - Prime 016 2.50 016 4.00 Contracting - Speculative Builders 037 2.50 037 4.00 Contracting - Owner Builder 010 2.50 010 3.50 Job Printing Jet Fuel Sales (cents per gallon) 027 2.50 049 $.035 020 2.50 027 3.50 Manufactured Buildings 019 0.10 020 3.50 Timbering and Other Extraction 009 2.50 019 0.10 Severance - Metal Mining 044 2.50 009 3.50 Publication 144 2.00 044 3.50 Hotels Residential Rental, Leasing and Licensing for Use 144 2.40 Hotel/Motel (Additional Tax)B 045 2.50 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 045 2.20 Residential Rental, Leasing and Licensing for Use 213 2.50 045 2.50 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 2.20 Commercial Rental, Leasing, & Licensing for Use 040 2.20 Rental Occupancy Restaurant and Bars 214 2.40 Rental, Leasing, & Licensing for Use of TPP Retail Sales 011 2.40 Restaurant and Bars Retail Sales (Single Item Over $5,000) 214 2.50 213 2.50 Commercial Rental, Leasing, & Licensing for Use 011 2.50 214 2.50 Rental, Leasing, & Licensing for Use of TPP 017 2.50 011 3.50 Restaurant and Bars 717 1.50 017 3.50 Retail Sales Retail Sales Food for Home Consumption 017 2.40 Retail Sales 297 1.40 MRRA Amount D Retail Sales (Single Item Portion Over $2,000) 062 2.40 Retail Sales Food for Home Consumption Communications 315 2.40 Transporting MRRA Amount D 005 3.40 Communications Utilities 006 2.40 Transporting Use Tax Purchases 004 3.40 Utilities Use Tax From Inventory 029 2.40 299 1.40 Use Tax (Single Item Portion Over $2,000) 030 2.40 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
BISBEE BB COH BUCKEYE
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 3.50
Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 116 3.50 Feed at Wholesale Feed at Wholesale 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 3.50 Hotels Hotels 144 5.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 062 2.50 717 1.00 Retail Sales (Single Item Over $5,000) 315 2.50 062 3.50 Retail Sales Food for Home Consumption 005 2.50 315 3.50 MRRA Amount D 006 2.50 005 3.50 Communications 004 2.50 006 3.50 Transporting 029 1.50 004 3.50 Utilities Jet Fuel Use Tax (cents per gallon) 030 1.50 051 $.035 029 3.50 729 1.00 Use Tax Purchases (Single Item Over $5,000) 030 3.50 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE BE MAR BULLHEAD CITY BH MOH 018 3.00 018 2.00 Advertising 012 3.00 012 2.00 Amusements 015 3.00 015 2.00 Contracting - Prime 016 3.00 016 2.00 Contracting - Speculative Builders 037 3.00 037 2.00 Contracting - Owner Builder 116 3.00 010 2.00 Job Printing 010 3.00 049 $.03 Jet Fuel Sales (cents per gallon) 027 3.00 027 2.00 Manufactured Buildings 020 3.00 020 2.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.00 009 2.00 Publication 044 3.00 044 2.00 Hotels 144 3.00 144 3.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 045 3.50 Commercial Rental, Leasing, & Licensing for Use 045 2.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.50 214 3.50 Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Restaurant and Bars 213 2.00 214 2.00 Rental, Leasing, & Licensing for Use of TPP 040 2.00 011 2.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 3.50 017 3.50 Retail Sales Restaurant and Bars 062 3.50 Retail Sales Food for Home Consumption Retail Sales 315 3.50 MRRA Amount D Retail Sales (Single Item Over $5,000) Communications 214 3.00 017 2.00 Retail Sales 011 3.00 315 2.00 MRRA Amount D 017 3.00 005 2.00 Communications 717 1.10 006 2.00 Transporting Retail Sales Food for Home Consumption 005 3.50 006 3.50 Transporting MRRA Amount D 004 3.50 Utilities Communications Transporting Utilities 062 3.00 004 2.00 Utilities 315 3.00 051 $.03 Jet Fuel Use Tax (cents per gallon) 005 4.00 029 2.00 006 3.00 030 2.00 004 3.00 029 3.00 Use Tax Purchases (Single Item Over $5,000) 729 1.10 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
CAMP VERDE CE YAV CAREFREE
018 3.65
Advertising Advertising
012 3.65
Amusements Amusements
015 3.65
Contracting - Prime Contracting - Prime 016 3.65 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.65 Contracting - Owner Builder Contracting - Owner Builder 010 3.65 Job Printing Job Printing 027 3.65 Manufactured Buildings Manufactured Buildings 020 3.65 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.65 Publication Publication 044 3.65 Hotels Hotels 144 3.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE CA MAR CASA GRANDE CG PNL 018 3.00 018 1.80 Advertising 012 3.00 012 1.80 Amusements 015 4.00 015 4.00 Contracting - Prime 016 4.00 016 4.00 Contracting - Speculative Builders 037 4.00 037 4.00 Contracting - Owner Builder 010 3.00 010 1.80 Job Printing 027 3.00 027 1.80 Manufactured Buildings 020 3.00 020 1.80 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.00 009 1.80 Publication 044 3.00 044 1.80 Hotels 144 3.00 144 5.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 045 1.80 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 213 1.80 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 214 3.65 Rental, Leasing, & Licensing for Use of TPP 011 3.65 Restaurant and Bars Restaurant and Bars 017 3.65 Retail Sales Retail Sales 214 3.00 214 1.80 Rental, Leasing, & Licensing for Use of TPP 011 3.00 011 1.80 Restaurant and Bars 017 3.00 017 2.00 Retail Sales Retail Sales Food for Home Consumption 357 1.00 Retail Sales (Single Item Portion Over $5,000) 315 3.65 MRRA Amount D MRRA Amount D 005 3.65 Communications Communications 006 3.65 Transporting Transporting 004 3.65 Utilities Utilities 029 3.65 Use Tax Purchases Use Tax Purchases 030 3.65 Use Tax From Inventory Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
CAVE CREEK CK MAR CHANDLER
018 3.00 Advertising
Advertising
012 3.00 Amusements
Amusements
015 5.00
Contracting - Prime Contracting - Prime 016 5.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 5.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Job Printing Feed at Wholesale 010 3.00 Jet Fuel Sales (cents per gallon) Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 4.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 2.00 357 1.50 Retail Sales (Single Item Portion Over $5,000) 315 3.00 062 2.00 Retail Sales Food for Home Consumption 005 3.00 315 2.00 MRRA Amount D 006 3.00 005 2.00 Communications 004 3.00 006 1.80 Transporting 029 3.00 004 2.00 Utilities 030 3.00 BUSINESS TAX REGION / BUSINESS TAX
REGION /
COUNTY COUNTY
CITY/TOWN NAME
CODE RATE CITY CODE CODE RATE
CITY CODE
CH MAR CHINO VALLEY CV YAV
018 1.50 018 4.00
Advertising
012 1.50 012 4.00
Amusements
015 1.50 015 4.00
Contracting - Prime
016 1.50 016 4.00
Contracting - Speculative Builders
037 1.50 037 4.00
Contracting - Owner Builder
010 1.50 010 4.00
Job Printing
049 $.023 049 $.015
Jet Fuel Sales (cents per gallon)
027 1.50 027 2.00
Manufactured Buildings
020 1.50 020 4.00
Timbering and Other Extraction
019 0.10 019 0.10
Severance - Metal Mining
009 1.50 009 4.00
Publication
044 1.50 044 4.00
Hotels
144 2.90 144 4.00
Hotel/Motel (Additional Tax)B
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.50 045 3.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.50 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 040 3.00 Rental Occupancy 214 3.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 3.00 Retail Sales Restaurant and Bars 214 1.50 040 3.00 Rental Occupancy 011 1.80 214 4.00 Rental, Leasing, & Licensing for Use of TPP 017 1.50 011 4.00 Restaurant and Bars Retail Sales Food for Home Consumption 017 3.00 Retail Sales 062 3.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 Communications MRRA Amount D 005 3.00 Communications Transporting 006 3.00 Utilities Transporting 004 3.00 Jet Fuel Use Tax (cents per gallon) Utilities 029 3.00 Use Tax Purchases 030 3.00 Use Tax From Inventory 062 1.50 017 4.00 Retail Sales 315 1.50 062 4.00 Retail Sales Food for Home Consumption 005 2.75 315 4.00 MRRA Amount D 006 1.50 005 4.00 Communications 004 2.75 006 4.00 Transporting 051 $.023 004 4.00 Utilities 029 1.50 051 $.015 Jet Fuel Use Tax (cents per gallon) 030 1.50 029 3.00 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
CLARKDALE CD YAV CLIFTON
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 4.50
Contracting - Prime Contracting - Prime 016 4.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 3.50 Hotels Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
CF GRN COLORADO CITY CC MOH
018 3.00
018 3.00 Advertising
012 7.00
012 3.00 Amusements
015 2.00
015 3.00 Contracting - Prime
016 2.00
016 3.00 Contracting - Speculative Builders 037 2.00 037 3.00 Contracting - Owner Builder 010 2.00 010 3.00 Job Printing 027 3.00 027 2.00 Manufactured Buildings 020 2.00 020 3.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.00 Publication 044 7.00 044 3.00 Hotels Residential Rental, Leasing, & Licensing for Use 144 2.00 Hotel/Motel (Additional Tax)B 144 7.00 045 3.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 045 2.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 3.50 Restaurant and Bars Retail Sales 213 2.00 214 3.00 040 2.00 011 3.00 Rental Occupancy 214 2.00 017 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales (Single Item Portion Over $9,999) 017 3.50 Retail Sales 011 3.50 377 2.00 Retail Sales Retail Sales Food for Home Consumption 062 3.00 Retail Sales Food for Home Consumption 315 3.50 MRRA Amount D MRRA Amount D 005 3.50 Communications Communications 006 3.50 Transporting Transporting 004 3.50 Utilities Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
COOLIDGE CL PNL COTTONWOOD
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Feed at Wholesale Job Printing 010 3.00 Job Printing Manufactured Buildings 027 3.00 Manufactured Buildings Timbering and Other Extraction 020 3.00 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.00 Publication Hotels 044 3.00 Hotel/Motel (Additional Tax)B Hotels 017 3.00 062 3.00 315 3.00 315 3.00 MRRA Amount D 005 3.00 005 7.00 Communications 006 2.00 006 3.00 Transporting 004 2.00 004 3.00 Utilities 029 2.00 030 2.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
CW YAV DEWEY-HUMBOLDT DH YAV
018 2.00
018 3.50 Advertising
012 2.00
012 3.50 Amusements
015 2.00
015 4.50 Contracting - Prime
016 2.00
016 4.50 Contracting - Speculative Builders 037 2.00 037 4.50 Contracting - Owner Builder 010 2.00 010 3.50 Job Printing 027 3.50 027 2.00 Manufactured Buildings 020 2.00 020 3.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.50 Publication 044 2.00 044 3.50 Hotels 144 2.00 144 3.50 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax)B 045 3.00 045 2.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental Occupancy 213 2.00 213 3.50 214 2.00 040 3.50 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 040 3.00 Rental Occupancy 214 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 3.00 Restaurant and Bars Retail Sales 011 2.00 214 3.50 Restaurant and Bars 017 2.00 011 3.50 Retail Sales 062 2.00 017 3.50 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 017 3.00 Retail Sales 917 1.50 Retail Sales (Single Item Over $10,000) MRRA Amount D 062 3.00 Retail Sales Food for Home Consumption Communications 315 3.00 MRRA Amount D Transporting 005 3.00 Communications Utilities 006 3.00 Transporting 004 3.00 Utilities 029 3.00 929 1.50 Use Tax Purchases (Single Item Over $10,000) 030 3.00 315 2.00 062 3.50 MRRA Amount D 315 3.50 005 2.00 Communications 006 2.00 005 3.50 Transporting 004 2.00 006 3.50 Utilities 029 2.00 004 1.50 Use Tax Purchases 030 2.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / CITY BUSINESS TAX
RATE COUNTY
CITY/TOWN NAME CITY/TOWN NAME
CODE CODE
DOUGLAS DL COH DUNCAN
018 3.80
Advertising Advertising
012 3.80
Amusements Amusements
015 3.80
Contracting - Prime Contracting - Prime 016 3.80 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.80 Contracting - Owner Builder Contracting - Owner Builder 116 3.80 Feed at Wholesale Job Printing 010 3.80 Job Printing Manufactured Buildings 027 3.80 Manufactured Buildings Timbering and Other Extraction 020 3.80 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.80 Publication Hotels 044 3.80 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE DC GRN EAGAR EG APA 018 2.00 012 3.00 Amusements 012 2.00 015 3.00 Contracting - Prime 015 2.00 016 3.00 Contracting - Speculative Builders 016 2.00 037 3.00 Contracting - Owner Builder 037 2.00 010 3.00 Job Printing 010 2.00 027 3.00 Manufactured Buildings 027 2.00 020 3.00 Timbering and Other Extraction 020 2.00 019 0.10 Severance - Metal Mining 019 0.10 009 3.00 Publication 009 2.00 044 3.00 Hotels 044 2.00 144 3.00 Hotel/Motel (Additional Tax)B 144 3.00 045 3.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B 045 2.00 213 3.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 2.80 Residential Rental, Leasing and Licensing for Use 213 2.00 040 3.00 Rental Occupancy Rental, Leasing, & Licensing for Use of TPP 213 2.80 Commercial Rental, Leasing, & Licensing for Use 040 2.80 Rental Occupancy Restaurant and Bars 214 3.80 Rental, Leasing, & Licensing for Use of TPP Retail Sales 214 2.00 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 2.00 011 3.00 Restaurant and Bars 017 2.00 017 3.00 Retail Sales Retail Sales Food for Home Consumption 011 3.80 Restaurant and Bars 017 3.80 Retail Sales MRRA Amount D 367 2.80 Retail Sales (Single Item Portion Over $10,000) Communications 062 3.80 Retail Sales Food for Home Consumption Transporting 315 3.80 MRRA Amount D Utilities 005 3.80 Communications 006 3.80 Transporting 004 3.80 Utilities 029 3.80 Use Tax Purchases (Single Item Portion Over $10,000) 369 2.80 030 3.80 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
EL MIRAGE EM MAR ELOY
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 2.00 157 2.00 Retail Sales (Single Item Over $1,000) 315 2.00 062 3.00 Retail Sales Food for Home Consumption 005 2.00 MRRA Amount D 315 3.00 006 2.00 005 3.00 Communications 004 2.00 006 3.00 Transporting 004 3.00 Utilities 029 3.00 159 2.00 Use Tax Purchases (Single Item Over $1,000) 030 3.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
EL PNL FLAGSTAFF FS COC
018 2.281
018 3.00 Advertising
012 2.281
012 3.00 Amusements
015 2.281
015 4.50 Contracting - Prime
016 2.281
016 4.50 Contracting - Speculative Builders 037 2.281 037 4.50 Contracting - Owner Builder 010 3.00 116 2.281 Feed at Wholesale 010 2.281 027 3.00 Job Printing 027 2.281 020 3.00 Manufactured Buildings 020 2.281 019 0.10 Timbering and Other Extraction 019 0.100 009 3.00 Severance - Metal Mining 009 2.281 044 4.00 Publication 144 3.00 044 4.281 Hotels Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 2.281 045 3.00 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Rental, Leasing, & Licensing for Use of TPP Rental Occupancy 214 2.281 213 3.00 011 4.281 040 3.00 Restaurant and Bars Retail Sales Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 017 3.00 Retail Sales Restaurant and Bars 062 3.00 Retail Sales Food for Home Consumption Retail Sales 017 2.281 214 3.00 315 2.281 011 6.00 MRRA Amount D 005 2.281 017 3.00 Communications Transporting Retail Sales (Single Item Portion Over $6,000) 315 3.00 MRRA Amount D 337 1.50 006 2.281 Retail Sales Food for Home Consumption 005 3.00 Communications 006 3.00 Transporting MRRA Amount D 004 3.00 Utilities Communications 029 3.00 Use Tax Purchases Transporting 030 3.00 Use Tax From Inventory Utilities 004 2.281 062 2.00 Utilities Public Utility Right of Way 133 2.000 315 3.00 029 2.281 005 3.00 Use Tax Purchases Use Tax From Inventory 030 2.281 006 3.00 004 3.00 029 3.00 Use Tax Purchases-Single Item Portion Over $6,000 339 1.50 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
FLORENCE FL PNL FOUNTAIN HILLS
018 2.00
Advertising Advertising
012 2.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 010 2.00 Job Printing Job Printing 027 2.00 Manufactured Buildings Manufactured Buildings 020 2.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.00 Publication Publication 044 2.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE FH MAR FREDONIA FD COC 018 2.90 018 4.00 Advertising 012 2.90 012 4.00 Amusements 015 2.90 015 4.00 Contracting - Prime 016 2.90 016 4.00 Contracting - Speculative Builders 037 2.90 037 4.00 Contracting - Owner Builder 010 2.90 010 4.00 Job Printing 027 2.90 027 4.00 Manufactured Buildings 020 2.90 020 4.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.90 009 4.00 Publication 044 2.90 044 4.00 Hotels 144 4.00 045 4.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 1.60 213 4.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 214 2.00 Rental, Leasing, & Licensing for Use of TPP Commercial Lease (Additional Tax) C 213 1.60 214 4.00 Rental, Leasing, & Licensing for Use of TPP 313 1.30 011 4.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 017 2.00 Retail Sales Restaurant and Bars 062 2.00 Retail Sales Food for Home Consumption Retail Sales 214 2.90 017 4.00 Retail Sales 011 2.90 062 4.00 Retail Sales Food for Home Consumption 017 2.90 315 4.00 MRRA Amount D Retail Sales Food for Home Consumption 315 2.00 MRRA Amount D 005 2.00 MRRA Amount D Communications 006 2.00 Transporting Communications 004 2.00 Utilities Transporting 029 2.00 Use Tax Purchases Utilities 030 2.00 Use Tax From Inventory Use Tax Purchases REGION / BUSINESS TAX RATE COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE

# GILBERT

GILA BEND GI MAR
012 3.50 Advertising
Amusements
015 3.50 Amusements
Contracting - Prime
016 3.50 Contracting - Prime
Contracting - Speculative Builders
037 3.50
Contracting - Owner Builder Contracting - Speculative Builders 116 3.50 Contracting - Owner Builder Feed at Wholesale 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 049 $.03 Publication Jet Fuel Sales (cents per gallon) 020 3.50 Hotels Timbering and Other Extraction 019 0.10 Hotel/Motel (Additional Tax)B Severance - Metal Mining 062 2.90 005 4.00 Communications 315 2.90 006 4.00 Transporting 005 2.90 004 4.00 Utilities 006 2.90 029 4.00 004 2.90 030 4.00 029 2.90 030 2.90 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE GB MAR GLENDALE GE MAR 018 1.50 018 2.90 Advertising 012 1.50 012 2.90 Amusements 015 1.50 015 2.90 Contracting - Prime 016 1.50 016 2.90 Contracting - Speculative Builders 037 1.50 037 2.90 Contracting - Owner Builder 010 1.50 010 2.90 Job Printing 027 1.50 049 $.028 Jet Fuel Sales (cents per gallon) 009 1.50 027 2.90 Manufactured Buildings 044 1.50 020 2.90 Timbering and Other Extraction 144 2.80 019 0.10 Severance - Metal Mining Residential Rental, Leasing, & Licensing for Use 009 3.50 Publication 045 1.50 009 2.90 Publication Commercial Rental, Leasing, & Licensing for Use 044 3.50 Hotels 213 1.50 044 2.90 Hotels Rental, Leasing, & Licensing for Use of TPP 144 2.00 Hotel/Motel (Additional Tax)B 045 3.00 Restaurant and Bars Residential Rental, Leasing, & Licensing for Use 213 3.00 Retail Sales Commercial Rental, Leasing, & Licensing for Use 214 1.50 144 5.00 Hotel/Motel (Additional Tax)B 011 1.50 045 2.20 Residential Rental, Leasing, & Licensing for Use 017 1.50 213 2.90 Commercial Rental, Leasing, & Licensing for Use Retail Sales Food for Home Consumption 214 3.50 Rental, Leasing, & Licensing for Use of TPP 011 3.50 MRRA Amount D Restaurant and Bars 017 3.50 Communications Retail Sales 062 3.50 Transporting Retail Sales Food for Home Consumption 315 3.50 Utilities MRRA Amount D 005 3.50 Communications 006 3.50 Transporting 004 3.50 Utilities Jet Fuel Use Tax (cents per gallon) 051 $.03 029 1.50 030 1.50 062 1.50 214 2.90 Rental, Leasing, & Licensing for Use of TPP 315 1.50 011 3.90 Restaurant and Bars 005 1.50 017 2.90 Retail Sales 006 1.50 717 2.20 Retail Sales (Single Item Over $5,000) 004 1.50 062 2.50 Retail Sales Food for Home Consumption 315 2.90 MRRA Amount D 005 6.10 Communications 006 2.90 Transporting 004 2.90 Utilities 051 $.028 Jet Fuel Use Tax (cents per gallon) 029 2.90 729 2.20 Use Tax (Single Item Over $5,000) 030 2.90
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
GLOBE GL GLA GOODYEAR
018 3.30
Advertising Advertising
012 3.30
Amusements Amusements
015 3.30
Contracting - Prime Contracting - Prime 016 3.30 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.30 Contracting - Owner Builder Contracting - Owner Builder 010 3.30 Job Printing Job Printing 027 3.30 Manufactured Buildings Jet Fuel Sales (cents per gallon) 020 3.30 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.30 Publication Severance - Metal Mining 044 3.30 Hotels Publication 144 3.00 Hotel/Motel (Additional Tax)B Hotels 213 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
GY MAR GUADALUPE GU MAR
018 4.00
018 2.50 Advertising
012 5.00
012 2.50 Amusements
015 4.00
015 3.50 Contracting - Prime
016 4.00
016 3.50 Contracting - Speculative Builders 037 4.00 037 3.50 Contracting - Owner Builder 010 4.00 010 2.50 Job Printing 049 $.03 027 4.00 Manufactured Buildings 020 4.00 027 2.50 Timbering and Other Extraction 019 0.10 020 2.50 Severance - Metal Mining 009 4.00 019 0.10 Publication 044 4.00 009 2.50 Hotels 144 6.00 044 2.50 Hotel/Motel (Additional Tax)B 144 2.50 045 3.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 214 3.30 Rental, Leasing, & Licensing for Use of TPP 213 3.00 045 2.50 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 011 3.30 Restaurant and Bars 214 4.00 213 2.50 Rental, Leasing, & Licensing for Use of TPP 017 3.30 Retail Sales 062 2.30 Retail Sales Food for Home Consumption Restaurant and Bars 315 3.30 MRRA Amount D Retail Sales 011 5.00 214 2.50 Restaurant and Bars 017 4.00 011 4.00 Retail Sales 062 4.00 017 2.50 Retail Sales Food for Home Consumption Retail Sales (Single Item Over $5,000) 005 3.30 Communications 315 4.00 717 1.20 MRRA Amount D Communications Retail Sales Food for Home Consumption 006 3.30 Transporting 004 3.30 Utilities MRRA Amount D Use Tax Purchases 029 3.30 Communications Use Tax from Inventory 030 3.30 Transporting Utilities Jet Fuel Use Tax (cents per gallon) 062 2.00 005 4.00 006 4.00 315 2.50 Transporting 004 4.00 005 2.50 Utilities 029 4.00 006 2.50 Use Tax Purchases Use Tax From Inventory 030 4.00 004 2.50 051 $.03 029 2.50 NOTE: Hotel/Motel (Additional Tax) is not a new tax. It was collected by the City. As of 4/1/2015 it is collected by the Department of Revenue.
Use Tax Purchases (Single Item Over $5,000) REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
HAYDEN HY GLA HOLBROOK
018 3.00
Advertising Amusements
012 3.00
Amusements Contracting - Prime
015 3.00
Contracting - Prime Contracting - Speculative Builders 016 3.00 Contracting - Speculative Builders Contracting - Owner Builder 037 3.00 Contracting - Owner Builder Job Printing 116 3.00 Feed at Wholesale Manufactured Buildings 010 3.00 Job Printing Timbering and Other Extraction 027 3.00 Manufactured Buildings Severance - Metal Mining 020 0.10 Timbering and Other Extraction Publication 019 0.10 Severance - Metal Mining Hotels 009 3.00 Hotel/Motel (Additional Tax)B Publication 729 1.20 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
HUACHUCA CITY HC COH
HB NAV
018 1.90
012 3.00 Advertising
012 1.90
015 3.00 Amusements
015 1.90
016 3.00 Contracting - Prime
016 1.90
037 3.00 Contracting - Speculative Builders 010 3.00 037 1.90 Contracting - Owner Builder 116 1.90 027 3.00 Feed at Wholesale 010 1.90 020 3.00 Job Printing 027 1.90 019 0.10 Manufactured Buildings 020 1.90 009 3.00 Timbering and Other Extraction 019 0.10 044 3.00 Severance - Metal Mining 144 2.00 009 1.90 Publication Hotels Residential Rental, Leasing, & Licensing for Use 044 3.00 Hotels 045 3.00 044 1.90 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 144 2.00 Hotel/Motel (Additional Tax)B 045 1.00 213 3.00 Rental, Leasing, & Licensing for Use of TPP 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use Restaurant and Bars 040 3.00 Rental Occupancy Retail Sales 213 1.00 214 3.00 Commercial Rental, Leasing, & Licensing for Use 040 1.90 011 3.00 Rental Occupancy 214 1.90 017 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Food for Home Consumption 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 MRRA Amount D Restaurant and Bars 017 3.00 Retail Sales Communications 062 3.00 Retail Sales Food for Home Consumption Transporting 315 3.00 Utilities MRRA Amount D 005 3.00 Communications Use Tax Purchases 006 3.00 Transporting Use Tax From Inventory 004 3.00 Utilities 029 3.00 030 3.00 011 1.90 062 3.00 315 3.00 017 1.90 Retail Sales Retail Sales Food for Home Consumption 062 1.90 005 3.00 315 1.90 006 3.00 MRRA Amount D 005 1.90 004 3.00 Communications 006 1.90 029 3.00 Transporting 004 1.90 030 3.00 Utilities 029 1.90 030 1.90
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
JEROME JO YAV KEARNY
018 3.50 Advertising
Advertising
012 3.50 Amusements
Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Publication 009 3.50 Hotels Publication 044 3.50 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE KN PNL KINGMAN KM MOH 018 4.00 018 2.50 Advertising 012 4.00 012 2.50 Amusements 015 4.00 015 2.50 Contracting - Prime 016 4.00 016 2.50 Contracting - Speculative Builders 037 4.00 037 2.50 Contracting - Owner Builder 010 4.00 010 2.50 Job Printing 027 4.00 027 2.50 Manufactured Buildings 020 4.00 020 2.50 Timbering and Other Extraction 009 4.00 019 0.10 Severance - Metal Mining 044 4.00 009 2.50 Publication 144 4.00 044 2.50 Hotels Residential Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax)B 045 2.50 144 4.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 045 3.50 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.50 045 2.00 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.50 214 3.50 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 4.50 Restaurant and Bars Retail Sales 214 4.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 011 4.00 214 2.50 Rental, Leasing, & Licensing for Use of TPP 017 4.00 011 2.50 Restaurant and Bars Retail Sales Food for Home Consumption 017 3.50 Retail Sales 315 3.50 MRRA Amount D MRRA Amount D 005 3.50 Communications Communications 006 3.50 Transporting Transporting 004 3.50 Utilities Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
LAKE HAVASU CITY LH MOH LITCHFIELD PARK 012 2.00 Amusements Advertising 015 2.00 Contracting - Prime Amusements 016 2.00 Contracting - Speculative Builders Contracting - Prime 037 2.00 Contracting - Owner Builder Contracting - Speculative Builders 010 2.00 Job Printing Contracting - Owner Builder 049 $.03 Jet Fuel Sales (cents per gallon) Job Printing 027 2.00 Manufactured Buildings Manufactured Buildings 020 2.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.00 Publication Publication 044 2.00 Hotels Hotels 144 3.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 4.00 111 1.00 Restaurant and Bars (Additional Tax) A 315 4.00 017 2.50 Retail Sales 005 4.00 315 2.50 MRRA Amount D 006 4.00 005 2.50 Communications 004 4.00 006 2.50 Transporting 029 4.00 004 2.50 Utilities 030 4.00 029 2.50 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
LP MAR MAMMOTH MH PNL
018 2.80 018 4.00
Advertising
012 4.00
012 2.80 Amusements
015 4.00
015 4.80 Contracting - Prime
016 4.00
016 4.80 Contracting - Speculative Builders 037 4.00 037 4.80 Contracting - Owner Builder 010 4.00 010 2.80 Job Printing 027 2.80 027 4.00 Manufactured Buildings 020 4.00 020 2.80 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 4.00 009 2.80 Publication 044 4.00 044 2.80 Hotels 144 4.00 144 1.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 214 2.00 Rental, Leasing, & Licensing for Use of TPP 045 2.80 045 2.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 040 2.00 Rental Occupancy 213 4.00 213 2.80 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 111 1.00 Restaurant and Bars Restaurant and Bars (Additional Tax) A 017 2.00 Retail Sales Retail Sales 214 4.00 214 2.80 011 4.00 011 2.80 Restaurant and Bars 017 4.00 017 2.80 Retail Sales Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 315 2.00 MRRA Amount D 005 2.00 MRRA Amount D Communications 006 2.00 Transporting Communications 004 2.00 Utilities Transporting 051 $.03 Jet Fuel Use Tax (cents per gallon) Utilities 029 2.00 Use Tax Purchases Use Tax Purchases 030 2.00 Use Tax From Inventory Use Tax From Inventory 062 4.00 062 2.80 315 4.00 315 2.80 MRRA Amount D 005 2.80 005 4.00 Communications 006 4.00 006 2.80 Transporting 004 4.00 004 2.80 Utilities 029 2.00 029 2.80 Use Tax Purchases 030 2.00 030 2.80 Use Tax From Inventory
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
MARANA MA PMA/PNL MARICOPA
012 2.50 Advertising
Amusements
015 4.00 Amusements
Contracting - Prime
016 4.00
Contracting - Speculative Builders Contracting - Prime 037 4.00 Contracting - Speculative Builders Contracting - Owner Builder 010 2.50 Contracting - Owner Builder Job Printing 027 2.00 Job Printing Manufactured Buildings 020 2.50 Manufactured Buildings Timbering and Other Extraction 019 0.10 Timbering and Other Extraction Severance - Metal Mining 009 2.50 Publication Severance - Metal Mining 044 2.50 Publication Hotels 144 6.00 Hotels Hotel/Motel (Additional Tax)B 213 2.50 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE MP PNL MESA ME MAR 018 2.00 018 2.00 Advertising 012 2.00 012 2.00 Amusements 015 3.50 015 2.00 Contracting - Prime 016 3.50 016 2.00 Contracting - Speculative Builders 037 3.50 037 2.00 Contracting - Owner Builder 010 2.00 010 2.00 Job Printing Jet Fuel Sales (cents per gallon) 027 2.00 049 $.03 020 2.00 027 2.00 Manufactured Buildings 019 0.10 020 2.00 Timbering and Other Extraction 009 2.00 019 0.10 Severance - Metal Mining 044 2.00 009 2.00 Publication 144 5.50 044 2.00 Hotels Residential Rental, Leasing, & Licensing for Use 040 2.50 Rental Occupancy 045 2.00 144 5.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 214 2.50 Rental, Leasing, & Licensing for Use of TPP 213 2.00 045 2.00 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 011 2.50 Restaurant and Bars 017 2.50 Retail Sales Restaurant and Bars Retails Sales (Single Item Over $5000) 717 2.00 Retail Sales 214 2.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 011 2.00 214 2.00 Rental, Leasing, & Licensing for Use of TPP 017 2.00 011 2.00 Restaurant and Bars Retail Sales Food for Home Consumption 315 2.50 MRRA Amount D 005 4.00 MRRA Amount D Communications 006 2.50 Communications Transporting 004 4.00 Transporting Utilities 029 2.50 Use Tax Purchases Utilities Use Tax Purchases (Single Item Over $5000) 729 2.00 Use Tax Purchases 030 2.50 Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
MIAMI MM GLA NOGALES
018 2.50
Advertising Advertising
012 2.50
Amusements Amusements
015 2.50
Contracting - Prime Contracting - Prime 016 2.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 2.50 Contracting - Owner Builder Contracting - Owner Builder 010 2.50 Job Printing Job Printing 027 2.50 Manufactured Buildings Manufactured Buildings 020 2.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.50 Publication Publication 044 2.50 Hotels Hotels 045 2.50 Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 062 2.00 017 2.00 Retail Sales 315 2.00 315 2.00 MRRA Amount D 005 2.00 005 2.00 Communications 006 2.00 006 2.00 Transporting 004 2.00 004 2.00 Utilities 029 2.00 485 2.00 Wastewater Utility Services 030 2.00 051 $.03 Jet Fuel Use Tax (cents per gallon) 029 2.00 030 2.00 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE NO STC ORO VALLEY OR PMA 018 2.00 018 2.50 Advertising 012 2.00 012 2.50 Amusements 015 2.00 015 4.00 Contracting - Prime 016 2.00 016 4.00 Contracting - Speculative Builders 037 2.00 037 4.00 Contracting - Owner Builder 010 2.00 010 2.50 Job Printing 027 2.00 027 2.50 Manufactured Buildings 020 2.00 020 2.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 2.50 Publication 044 2.00 044 2.50 Hotels 144 4.00 144 6.00 Hotel/Motel (Additional Tax) B Residential Rental, Leasing, & Licensing for Use 213 2.50 Rental, Leasing, & Licensing for Use of TPP 045 2.00 040 2.00 Rental Occupancy Commercial Rental, Leasing, & Licensing for Use 214 2.50 Restaurant and Bars 213 2.00 214 2.50 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 011 2.50 017 2.50 Retail Sales Restaurant and Bars 062 2.50 Retail Sales Food for Home Consumption Retail Sales 214 2.00 011 2.50 Restaurant and Bars 011 2.00 017 2.50 Retail Sales 017 2.00 315 2.50 MRRA Amount D Retail Sales for Food for Home Consumption 315 2.50 MRRA Amount D 005 2.50 Communications MRRA Amount D 006 2.50 Transporting Communications Use Tax Purchases 029 2.50 Transporting Use Tax From Inventory 030 2.50 Utilities Public Utility Right of Way Wastewater Utility Services 062 2.00 006 2.50 Transporting 315 2.00 004 4.00 Utilities 005 2.00 006 2.00 004 2.00 133 2.00 485 2.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
PAGE PG COC PARADISE VALLEY
018 3.00 Advertising
Advertising
012 3.00 Amusements
Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 4.263 Hotel/Motel (Additional Tax) B Hotel/Motel (Additional Tax) B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE PV MAR PARKER PK LAP 018 2.50 018 2.00 Advertising 012 2.50 012 2.00 Amusements 015 2.50 015 2.00 Contracting - Prime 016 2.50 016 2.00 Contracting - Speculative Builders 037 2.50 037 2.00 Contracting - Owner Builder 010 2.50 010 2.00 Job Printing 027 2.50 027 2.00 Manufactured Buildings 020 2.50 020 2.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.50 009 2.00 Publication 044 2.50 044 2.00 Hotels 144 3.40 144 4.00 Hotel/Motel (Additional Tax) B Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.65 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Commercial Lease (Additional Tax) C Rental, Leasing, & Licensing for Use of TPP 011 4.00 Restaurant and Bars Rental Occupancy 213 1.65 213 2.00 Commercial Rental, Leasing, & Licensing for Use 313 0.85 214 2.00 Rental, Leasing, & Licensing for Use of TPP 040 1.65 011 4.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 017 3.00 Retail Sales 387 2.00 Restaurant and Bars Retail Sales (Single Item Portion Over $3,000) 062 3.00 Retail Sales Retail Sales Food for Home Consumption 214 2.50 017 2.00 Retail Sales 011 2.50 467 1.00 Retail Sales (Single Item Portion Over $2,500) 017 2.50 315 2.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D 005 3.00 MRRA Amount D Communications 006 3.00 Transporting Communications 004 3.00 Transporting Utilities 029 3.00 Utilities 389 2.00 Use Tax Purchases Use Tax Purch (Single Item Portion Over $3,000) 030 3.00 Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
PATAGONIA PA STC PAYSON
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Feed at Wholesale Job Printing 010 3.00 Job Printing Manufactured Buildings 027 3.00 Manufactured Buildings Timbering and Other Extraction 020 3.00 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.00 Publication Hotels 044 3.00 Hotel/Motel (Additional Tax) B Hotels 062 2.50 005 2.00 Communications 315 2.50 006 2.00 Transporting 005 2.50 004 3.00 Utilities 006 2.50 004 2.50 029 2.50 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
PS GLA
PEORIA PE MAR/YAV
018 2.88
018 1.80
Advertising
012 2.88
012 2.80
Amusements
015 2.88
015 1.80
Contracting - Prime
016 2.88
016 1.80
Contracting - Speculative Builders
037 2.88
037 1.80
Contracting - Owner Builder
010 2.88
010 1.80
Job Printing
027 2.88
027 1.80
Manufactured Buildings
020 2.88
020 1.80
Timbering and Other Extraction
019 0.10
019 0.10
Severance - Metal Mining
009 2.88
009 1.80
Publication
044 2.88
044 1.80
Hotels
144 5.00
144 3.80
Hotel/Motel (Additional Tax) B
Commercial Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax) B 045 3.00 Residential Rental, Leasing, & Licensing for Use Rental Occupancy 213 2.88 045 1.80 Residential Rental, Leasing, & Licensing for Use 040 2.00 213 1.80 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.00 Commercial Rental, Leasing, & Licensing for Use 040 3.00 Rental Occupancy Restaurant and Bars 214 3.00 Rental, Leasing, & Licensing for Use of TPP Retail Sales 214 2.88 040 1.80 Rental Occupancy 011 2.88 214 1.80 Rental, Leasing, & Licensing for Use of TPP 017 2.88 011 2.80 Restaurant and Bars Retail Sales Food for Home Consumption 011 3.00 Restaurant and Bars 017 3.00 MRRA Amount D Retail Sales 062 2.50 Retail Sales Food for Home Consumption Communications 315 3.00 Transporting MRRA Amount D 005 3.00 Communications Utilities 006 3.00 Transporting 004 3.00 Utilities 062 2.88 017 1.80 Retail Sales 315 2.88 062 1.60 Retail Sales Food for Home Consumption 005 2.88 315 1.80 MRRA Amount D 006 2.88 005 1.80 Communications 004 2.88 006 1.80 Transporting 004 3.30 Utilities 029 1.80 030 1.80
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

# Effective May 1, 2023

REGION / BUSINESS TAX REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CITY/TOWN NAME
RATE
CITY CODE CODE CITY CODE CODE RATE CITY CODE CODE RATE
GRA
PHOENIX PX
Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Job Printing
MAR PIMA PM
0.50 018 2.00
Advertising
2.30 012 2.00
Amusements
2.30 015 3.00
Contracting - Prime
2.30 016 3.00
Contracting - Speculative Builders
2.30 037 3.00
Contracting - Owner Builder
2.30 010 2.00
Job Printing
PINETOP-LAKESIDE PP NAV
018 3.00
Advertising
012 3.00
Amusements
015 3.00
Contracting - Prime
016 3.00
Contracting - Speculative Builders
037 3.00
Contracting - Owner Builder
010 3.00
Job Printing
$.00732
Jet Fuel Sales (cents per gallon)
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax) B
Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Lease (Additional Tax)C Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Short-Term Motor Vehicle Rental (Additional Tax) E Restaurant and Bars Retail Sales Retail Sales (Single Item Portion over $11,631) MRRA Amount D Communications Transporting Utilities Wastewater Removal Services 027 2.00 Manufactured Buildings 2.30 020 2.00 Timbering and Other Extraction 2.30 019 0.10 Severance - Metal Mining 0.10 009 2.00 Publication 2.30 044 2.00 Hotels 2.30 045 2.00 Residential Rental, Leasing, & Licensing for Use 3.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 2.30 214 2.00 Rental, Leasing, & Licensing for Use of TPP 2.30 011 2.00 Restaurant and Bars 0.10 017 2.00 Retail Sales 2.30 062 2.00 Retail Sales Food for Home Consumption 2.30 315 2.00 MRRA Amount D 2.00 005 2.00 Communications 2.30 006 2.00 Transporting 2.30 004 2.00 Utilities 2.00 2.30 4.70 2.30 2.70 2.70 027 3.00 Manufactured Buildings 020 3.00 Timbering and Other Extraction 019 0.10 Severance - Metal Mining 009 3.00 Publication 044 3.00 Hotels 144 3.00 Hotel/Motel (Additional Tax) B 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 111 2.00 Restaurant and Bars (Additional Tax) A 017 3.00 Retail Sales 357 1.50 Retail Sales (Single Item Portion Over $5,000) 062 3.00 Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D 005 3.00 Communications 006 3.00 Transporting 004 3.00 Utilities $.00732 Jet Fuel Use Tax (cents per gallon) Use Tax Purch (Single Item Portion over $11,631) 2.30 2.00 2.30
BUSINESS
REGION /
CITY/TOWN NAME
CITY CODE CODE
PRESCOTT PR
Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Feed at Wholesale
Job Printing
Jet Fuel Sales (cents per gallon)
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax) B
Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Retail Sales Food for Home Consumption MRRA Amount D Communications Transporting Utilities Jet Fuel Use Tax (cents per gallon) TAX REGION / BUSINESS TAX RATE COUNTY CITY/TOWN NAME CITY CODE CODE RATE YAV PRESCOTT VALLEY PL 2.00 018 2.83 Advertising 2.83 2.00 012 Amusements 2.83 2.00 015 Contracting - Prime 2.83 2.00 016 Contracting - Speculative Builders 2.83 2.00 037 Contracting - Owner Builder 2.83 2.00 010 Job Printing 2.83 2.00 027 Manufactured Buildings 2.83 $.015 020 Timbering and Other Extraction 2.00 019 0.10 Severance - Metal Mining 2.83 2.00 009 Publication 2.83 0.10 044 Hotels 2.83 2.00 144 Hotel/Motel (Additional Tax) B 2.83 2.00 214 Rental, Leasing, & Licensing for Use of TPP 2.83 3.00 011 Restaurant and Bars 2.83 2.00 017 Retail Sales 2.83 2.00 062 Retail Sales Food for Home Consumption 2.83 2.00 315 MRRA Amount D 2.83 2.00 005 Communications 2.83 2.00 006 Transporting 2.83 2.00 004 Utilities 2.83 2.00 485 Wastewater Utility Services 2.83 2.00 029 2.83 2.00 030 2.00 $.015 2.00 2.00 REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE
YAV QUARTZSITE QZ LAP
012 2.50
Amusements
015 3.50
Contracting - Prime
016 3.50
Contracting - Speculative Builders
037 3.50
Contracting - Owner Builder
010 2.50
Job Printing
027 3.50
Manufactured Buildings
020 2.50
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.50
Publication
044 5.50
Hotels
213 2.50
Commercial Rental, Leasing, & Licensing for Use 214 2.50 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 017 2.50 Retail Sales 367 1.00 Retail Sales (Single Item Portion Over $10,000) 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 029 2.50 369 1.00 Use Tax Purchases (Single item portion over $10,000) 030 2.50
(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.

# Arizona State, County and City Tax Rate Look-Up Tool

REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
QUEEN CREEK QC MAR/PNL
018 2.25
Advertising
012 2.25
Amusements
015 4.25
Contracting - Prime
016 4.25
Contracting - Speculative Builders
037 4.25
Contracting - Owner Builder
010 2.25
Job Printing
027 2.25
Manufactured Buildings
020 2.25
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.25
Publication
044 2.25
Hotels
144 3.00
Hotel/Motel (Additional Tax)B
045 2.25
Residential Rental, Leasing, & Licensing for Use 213 2.25 Commercial Rental, Leasing, & Licensing for Use 214 2.25 Rental, Leasing, & Licensing for Use of TPP 011 2.25 Restaurant and Bars 017 2.25 Retail Sales 062 2.25 Retail Sales Food for Home Consumption 315 2.25 MRRA Amount D 005 2.25 Communications 006 2.25 Transporting 004 2.25 Utilities 029 2.25 030 2.25 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
SAHUARITA SA PMA
012 2.00
Amusements
015 4.00
Contracting - Prime
016 4.00
Contracting - Speculative Builders
037 4.00
Contracting - Owner Builder
010 2.00
Job Printing
027 2.00
Manufactured Buildings
020 2.00
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.00
Publication
044 2.00
Hotels
144 2.00
Hotel/Motel (Additional Tax)B
045 2.00
Residential Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 214 2.00 Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 017 2.00 Retail Sales 315 2.00 MRRA Amount D 005 2.00 Communications 006 2.00 Transporting 004 2.00 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax.
(B) If you report under Hotel (Business code 044), this city has an Additional
TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective May 1, 2023 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY CITY/TOWN NAME CITY/TOWN NAME CITY CODE CODE RATE CITY CODE CODE RATE QD MAR SAFFORD SF GRA

QUEEN CREEK SPECIAL DISTRICT
012 2.50 018 2.50
Amusements Advertising
010 2.50 012 2.50
Job Printing Amusements
009 2.50 015 2.50
Publication Contracting - Prime
044 2.50 016 2.50
Hotels Contracting - Speculative Builders 011 2.50 037 2.50 Restaurant and Bars Contracting - Owner Builder 017 2.50 116 2.50 Retail Sales Feed at Wholesale 062 2.50 010 2.50 Retail Sales Food for Home Consumption Job Printing 315 2.50 027 2.50 Manufactured Buildings MRRA Amount D 005 2.50 020 2.50 Communications Timbering and Other Extraction 006 2.50 019 0.10 Transporting Severance - Metal Mining 004 2.50 009 2.50 Utilities Publication 044 2.50 Hotels 144 5.00 Call 480-358-3000 to find out if these rates apply to your business activities in Hotel/Motel (Additional Tax)B Queen Creek. 213 2.50 Commercial Rental, Leasing, & Licensing for Use 040 2.50 Rental Occupancy 214 2.50 Rental, Leasing, & Licensing for Use of TPP 011 2.50 Restaurant and Bars 017 2.50 Retail Sales 717 1.00 Retail Sales (Single Item Over $5,000) 062 2.50 Retail Sales Food for Home Consumption 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 004 2.50 Utilities 029 2.50 729 1.00 Use Tax Purchases (Single Item Over $5,000) 030 2.50 REGION / BUSINESS TAX EGION / CITY BUSINESS TAX COUNTY COUNTY CITY/TOWN NAME CITY/TOWN NAME CITY CODE CODE RATE CODE CODE RATE SAN LUIS SU YMA SCOTTSDALE SC MAR 018 4.00 018 1.75 Advertising Advertising 012 4.00 012 1.75 Amusements Amusements 015 4.00 015 1.75 Contracting - Prime Contracting - Prime 016 4.00 016 1.75 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 037 1.75 Contracting - Owner Builder Contracting - Owner Builder 010 4.00 116 1.75 Job Printing Feed at Wholesale 027 4.00 010 1.75 Manufactured Buildings Job Printing 020 4.00 049 $.018 Timbering and Other Extraction Jet Fuel Sales (cents per gallon) 019 0.10 027 1.75 Severance - Metal Mining Manufactured Buildings 009 4.00 020 1.75 Publication Timbering and Other Extraction 044 4.00 019 0.10 Hotels Severance - Metal Mining 045 4.00 009 1.75 Residential Rental, Leasing, & Licensing for Use Publication 213 4.00 044 1.75 Commercial Rental, Leasing, & Licensing for Use Hotels 214 4.00 144 5.00 Rental, Leasing, & Licensing for Use of TPP Hotel/Motel (Additional Tax)B 011 4.00 045 1.75 Restaurant and Bars Residential Rental, Leasing, & Licensing for Use 017 4.00 213 1.75 Retail Sales Commercial Rental, Leasing, & Licensing for Use Retail Sales (Single Item Portion Over $2,500) 467 1.50 214 1.75 Rental, Leasing, & Licensing for Use of TPP 062 4.00 011 1.75 Retail Sales Food for Home Consumption Restaurant and Bars 315 4.00 017 1.75 MRRA Amount D Retail Sales 005 4.00 062 1.75 Communications Retail Sales Food for Home Consumption 006 4.00 315 1.75 Transporting MRRA Amount D 004 4.00 005 1.75 Utilities Communications 029 4.00 006 1.75 Use Tax Purchases Transporting Use Tax Purch (Single Item Portion over $2,500) 469 1.50 004 1.75 Utilities 030 4.00 485 1.75 Use Tax From Inventory Wastewater Removal Services 051 $.018 Jet Fuel Use Tax (cents per gallon) 029 1.55 030 1.55
(C) "Additional Tax" means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SEDONA SE COC/YAV SHOW LOW
012 3.50
Amusements Advertising
3.50
Contracting - Prime Amusements
3.50
Contracting - Speculative Builders Contracting - Prime 3.50 Contracting - Owner Builder Contracting - Speculative Builders 3.50 Job Printing Contracting - Owner Builder 3.50 Manufactured Buildings Job Printing 3.50 Timbering and Other Extraction Manufactured Buildings 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.50 Publication Severance - Metal Mining 3.50 Hotels Publication 3.50 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE SL NAV SIERRA VISTA SR COH 018 2.00 018 1.95 Advertising 012 2.00 012 1.95 Amusements 015 2.00 015 1.95 Contracting - Prime 016 2.00 016 1.95 Contracting - Speculative Builders 037 2.00 037 1.95 Contracting - Owner Builder 010 2.00 116 1.95 Feed at Wholesale 027 2.00 049 $.02 Jet Fuel Sales (cents per gallon) 020 2.00 010 1.95 Job Printing 019 0.10 027 1.95 Manufactured Buildings 009 2.00 020 1.95 Timbering and Other Extraction 044 2.00 019 0.10 Severance - Metal Mining Commercial Rental, Leasing, & Licensing for Use 213 3.50 Commercial Rental, Leasing, & Licensing for Use 3.50 213 2.00 009 1.95 Publication Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 3.50 Restaurant and Bars Restaurant and Bars 3.50 Retail Sales Retail Sales 3.50 214 2.00 244 5.50 Extended Stay 011 2.00 045 1.00 Residential Rental, Leasing, & Licensing for Use 017 2.00 213 1.00 Commercial Rental, Leasing, & Licensing for Use Retail Sales Food for Home Consumption MRRA Amount D 3.50 005 MRRA Amount D Communications 3.50 Transporting Communications 3.50 Utilities Transporting 3.00 Use Tax Purchases Utilities 3.00 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SNOWFLAKE SN NAV SOMERTON
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 062 2.00 214 1.95 Rental, Leasing, & Licensing for Use of TPP 315 2.00 011 2.60 Restaurant and Bars 005 2.00 017 1.95 Retail Sales 006 2.00 062 1.95 Retail Sales Food for Home Consumption 004 2.00 315 1.95 MRRA Amount D 005 2.00 Communications 004 2.00 Utilities 051 $.02 Jet Fuel Use Tax (cents per gallon) 029 1.95 030 1.95 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE SO YMA SOUTH TUCSON ST PMA 018 3.30 018 5.50 Advertising 012 3.30 012 5.50 Amusements 015 3.30 015 5.50 Contracting - Prime 016 3.30 016 5.50 Contracting - Speculative Builders 037 3.30 037 5.50 Contracting - Owner Builder 010 3.30 010 5.50 Job Printing 027 3.30 027 5.50 Manufactured Buildings 020 3.30 020 2.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.30 009 5.50 Publication 044 3.30 044 3.50 Hotels Residential Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B 045 3.30 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.30 045 2.50 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars Restaurant and Bars 017 3.00 Retail Sales Retail Sales Retail Sales (Single Item Portion Over $10,000) 214 3.30 213 2.50 Commercial Rental, Leasing, & Licensing for Use Commercial Lease (Additional Tax) C 011 3.30 313 4.00 017 3.30 214 6.50 Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption 367 2.00 062 3.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D Communications 005 3.00 Communications Transporting 006 3.00 Transporting Utilities 004 3.00 Utilities Use Tax Purchases Use Tax Purchases 029 3.00 Use Tax From Inventory Use Tax Purchases(Single Item Portion Over $10,000) 369 2.00 030 3.00 062 3.30 011 5.50 Restaurant and Bars 315 3.30 017 5.00 Retail Sales 005 3.30 062 1.50 Retail Sales Food for Home Consumption 006 3.30 315 5.00 MRRA Amount D 004 3.30 005 5.50 Communications 029 2.50 006 5.50 Transporting 030 2.50 004 5.50 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SPRINGERVILLE SV APA ST JOHNS
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
SJ APA STAR VALLEY SY GLA
018 2.00
018 3.00 Advertising
012 2.00
012 3.00 Amusements
015 2.00
015 3.00 Contracting - Prime
016 2.00
016 3.00 Contracting - Speculative Builders 037 2.00 037 3.00 Contracting - Owner Builder 010 2.00 010 3.00 Job Printing 027 3.00 027 2.00 Manufactured Buildings 020 2.00 020 3.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.00 Publication 044 2.00 044 3.00 Hotels 045 2.00 144 3.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 213 2.00 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 040 3.00 Rental Occupancy 214 2.00 213 2.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars Restaurant and Bars 017 3.00 Retail Sales Retail Sales 011 2.00 214 3.00 017 2.00 011 3.00 Retail Sales 062 2.00 017 3.00 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 397 2.00 Retail Sales (Single Item Portion Over $1,000) 062 3.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D Communications 005 3.00 Communications Transporting 006 3.00 Transporting Utilities 004 3.00 Utilities Use Tax Purchases REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SUPERIOR SI PNL SURPRISE
018 4.00
Advertising Advertising
012 4.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 010 4.00 Job Printing Feed at Wholesale 027 4.00 Manufactured Buildings Job Printing 020 4.00 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 4.00 Publication Severance - Metal Mining 044 4.00 Hotels Publication 144 4.00 Hotel/Motel (Additional Tax)B Hotels 045 2.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 315 2.00 062 3.00 MRRA Amount D 005 2.00 315 3.00 Communications 005 3.00 006 2.00 Transporting 004 2.00 006 3.00 Utilities 004 3.00 029 3.00 030 3.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
SP MAR TAYLOR TL NAV
018 3.00
018 2.20 Advertising
012 3.00
012 2.20 Amusements
015 3.00
015 3.70 Contracting - Prime
016 3.00
016 3.70 Contracting - Speculative Builders 037 3.00 037 3.70 Contracting - Owner Builder 010 3.00 116 2.20 Job Printing 010 2.20 027 3.00 Manufactured Buildings 020 3.00 027 2.20 Timbering and Other Extraction 019 0.10 020 2.20 Severance - Metal Mining 009 3.00 019 0.10 Publication 044 3.00 009 2.20 Hotels 144 3.00 044 2.20 Hotel/Motel (Additional Tax)B 144 4.52 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00 045 2.20 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 214 4.00 Rental, Leasing, & Licensing for Use of TPP 011 4.00 Restaurant and Bars Rental Occupancy 214 3.00 213 2.20 011 3.00 040 2.20 Restaurant and Bars Retail Sales Rental, Leasing, & Licensing for Use of TPP 017 4.00 Retail Sales 407 1.00 Retail Sales (Single Item Portion Over $500) Restaurant and Bars 315 4.00 MRRA Amount D Retail Sales 005 4.00 MRRA Amount D Communications 006 4.00 Transporting Communications 004 4.00 Utilities Transporting Utilities 017 3.00 214 2.20 062 3.00 011 3.20 Retail Sales Food for Home Consumption 315 3.00 017 2.20 MRRA Amount D 315 2.20 005 3.00 Communications Transporting 006 3.00 005 2.20 Utilities 004 3.00 006 2.20 029 3.00 004 2.20 030 3.00 029 2.20 030 2.20
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
TEMPE TE MAR THATCHER
018 1.80
Advertising Amusements
012 1.80
Amusements Contracting - Prime
REGION / BUSINESS TAX
COUNTY CITY/TOWN NAME
CITY CODE CODE RATE
TC GRA TOLLESON
012 2.50 Amusements
015 3.50 Contracting - Prime
REGION / BUSINESS TAX

# COUNTY

CITY CODE CODE RATE
TN MAR
012 2.50
015 2.50
Contracting - Speculative Builders Contracting - Speculative Builders 015 1.80 Contracting - Prime Contracting - Speculative Builders 016 3.50 016 2.50 Contracting - Owner Builder 016 1.80 Contracting - Owner Builder 037 1.80 Contracting - Owner Builder Job Printing 010 1.80 Job Printing Manufactured Buildings Manufactured Buildings 037 3.50 010 2.50 Job Printing 027 2.50 Manufactured Buildings 037 2.50 010 2.50 027 2.50 Timbering and Other Extraction Timbering and Other Extraction 027 1.80 020 1.80 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 1.80 Publication Hotels 044 1.80 Hotels 020 2.50 019 0.10 Severance - Metal Mining 009 2.50 Publication 044 2.50 Hotels 020 2.50 019 0.10 009 2.50 044 2.50 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 144 3.00 144 2.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 144 5.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 045 2.00 045 2.50 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 1.80 Commercial Rental, Leasing, & Licensing for Use 213 2.00 213 2.50 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 213 1.80 214 1.80 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 1.80 Restaurant and Bars Retail Sales Retail Sales 214 2.50 011 2.50 Restaurant and Bars 017 2.50 Retail Sales 214 2.50 011 2.50 017 2.50 Retail Sales (Single Item Over $5,000) Retail Sales (Single Item Portion Over $5,000) 017 1.80 Retail Sales Food for Home Consumption 717 1.00 357 2.00 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 062 1.80 315 1.80 MRRA Amount D MRRA Amount D 005 1.80 Communications Communications 006 1.80 Transporting Transporting 004 1.80 Utilities Utilities 029 1.80 Use Tax Purchases Use Tax Purchases 062 2.50 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 004 2.50 Utilities 029 2.50 062 2.50 315 2.50 005 2.50 006 2.50 004 2.50 029 2.50 Use Tax (Single Item Portion Over $5,000) 030 1.80 Use Tax From Inventory Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
TOMBSTONE TS COH TUCSON
018 3.50
Advertising Amusements
012 3.50
Amusements Contracting - Prime
Contracting - Prime
030 2.50
Use tax From Inventory
REGION / BUSINESS TAX
COUNTY CITY/TOWN NAME
CITY CODE CODE RATE
TU PMA TUSAYAN
012 2.60 Advertising
015 2.60 Amusements
359 2.00
030 2.50
REGION / BUSINESS TAX

# COUNTY

CITY CODE CODE RATE
TY COC
018 2.00
012 2.00
Contracting - Speculative Builders
015 3.50
Contracting - Speculative Builders
016 2.60 Contracting - Prime 015 2.00 Contracting - Speculative Builders 016 3.5 Contracting - Owner Builder 0 Job Printing 037 3.50 Contracting - Owner Builder Manufactured Buildings 037 2.60 010 2.60 Contracting - Owner Builder 027 2.60 Job Printing 016 2.00 037 2.00 010 2.00 Timbering and Other Extraction 010 3.50 Job Printing Manufactured Buildings 020 2.60 Manufactured Buildings 027 2.00 Timbering and Other Extraction 027 3.50 Severance - Metal Mining 020 3.50 Timbering and Other Extraction Publication 019 0.10 Severance - Metal Mining Hotels Publication 019 0.10 009 2.60 Severance - Metal Mining 044 6.00 Publication 020 2.00 019 0.10 009 2.00 Bed Surtax (Additional Tax) (Per night) 009 3.50 035 $4.00 ea Hotels 044 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 044 3.50 Hotels 213 2.60 144 2.00 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B 214 2.60 213 2.00 Rental, Leasing, & Licensing for Use of TPP 045 2.50 Residential Rental, Leasing, & Licensing for Use Restaurant and Bars 213 2.50 Commercial Rental, Leasing, & Licensing for Use Retail Sales 214 3.50 Rental, Leasing, & Licensing for Use of TPP MRRA Amount D 011 3.50 Restaurant and Bars Communications Retail Sales 011 2.60 017 2.60 Restaurant and Bars 315 2.60 Retail Sales 005 2.60 MRRA Amount D 214 2.00 011 4.00 017 2.00 315 2.00 Public Utility (Additional Communications) F 017 3.50 315 3.50 MRRA Amount D Transporting 005 3.50 Communications Utilities Transporting 105 4.50 Communications 006 2.60 Transporting 004 2.60 Utilities 005 2.00 006 2.00 004 2.00 Public Utility (Additional Utility)G 006 3.50 Public Utility Right of Way 104 4.50 133 1.50 029 2.60 030 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).
(C) "Additional Tax" means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(A) "Additional Tax" means in addition to Restaurant Tax.
(D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
(B) If you report under Hotel (Business code 044), this city has an Additional into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective May 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
WELLTON WT YMA WICKENBURG
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 3.50
Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Feed at Wholesale 027 3.50 Manufactured Buildings Job Printing 020 3.50 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.50 Publication Severance - Metal Mining 044 3.50 Hotels Publication 144 3.50 Hotel/Motel (Additional Tax)B Hotels 045 2.50 Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax)B 213 2.50 Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME

# COUNTY

CITY CODE CODE RATE
CITY CODE CODE RATE
WILLCOX WC COH
WB MAR/YAV
018 3.00
Advertising
018 2.20
012 3.00
Amusements
012 2.20
015 3.00
Contracting - Prime
015 3.50
016 3.00
Contracting - Speculative Builders
016 3.50
037 3.00
Contracting - Owner Builder
037 3.50
010 3.00
Job Printing
116 2.20
027 3.00
Manufactured Buildings
010 2.20
020 3.00
Timbering and Other Extraction
027 2.20
019 0.10
Severance - Metal Mining
020 2.20
009 3.00
Publication
019 0.10
044 3.00
Hotels
009 2.20
144 4.00
Hotel/Motel (Additional Tax) B
044 2.20
213 3.00
Commercial Rental, Leasing, & Licensing for Use 144 3.00 214 3.00 Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP 045 1.70 011 3.00 Restaurant and Bars Commercial Rental, Leasing, & Licensing for Use 011 3.50 Restaurant and Bars Rental Occupancy 017 3.50 Retail Sales 213 1.70 017 3.00 Retail Sales 040 1.70 417 2.00 Retail Sales (Single Item Over $1,250) Rental, Leasing, & Licensing for Use of TPP 062 3.50 Retail Sales Food for Home Consumption Restaurant and Bars 315 3.50 MRRA Amount D Retail Sales 005 3.50 Communications Retail Sales (Single Item Over $5,000) 006 3.50 Transporting 214 2.20 062 3.00 Retail Sales Food for Home Consumption 011 2.20 315 3.00 MRRA Amount D 017 2.20 005 3.00 Communications 717 1.69 006 3.00 Transporting Retail Sales Food for Home Consumption 004 3.50 Utilities MRRA Amount D Communications Transporting Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
WILLIAMS WL COC WINKELMAN 018 3.50 Advertising Advertising 012 3.50 Amusements Amusements 015 3.50 Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 4.50 Hotels Hotels 045 3.00 Residential Rental, Leasing, & Licensing for Use 062 2.20 004 3.00 Utilities 315 2.20 005 3.00 006 2.20 004 2.20 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME

# COUNTY

CITY CODE CODE RATE
CITY CODE CODE RATE
WINSLOW WS NAV
WM GLA/PNL
018 3.00
Advertising
018 3.50
012 3.00
Amusements
012 3.50
015 3.00
Contracting - Prime
015 3.50
016 3.00
Contracting - Speculative Builders
016 3.50
037 3.00
Contracting - Owner Builder
037 3.50
049 $.03
Jet Fuel Sales (cents per gallon)
010 3.50
010 3.00
Job Printing
027 3.50
027 3.00
Manufactured Buildings
020 3.50
020 3.00
Timbering and Other Extraction
019 0.10
019 0.10
Severance - Metal Mining
009 3.50
009 3.00
Publication
044 3.50
044 3.00
Hotels
Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 045 3.50 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP 213 3.50 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 011 4.50 Restaurant and Bars Restaurant and Bars 017 3.50 Retail Sales Retail Sales 315 3.50 MRRA Amount D 214 3.50 040 3.00 Rental Occupancy 011 3.50 214 3.00 Rental, Leasing, & Licensing for Use of TPP 017 3.50 011 3.00 Restaurant and Bars Retail Sales Food for Home Consumption 005 3.50 Communications MRRA Amount D 006 3.50 Transporting Communications 004 3.50 Utilities Transporting 062 3.50 111 2.00 Restaurant and Bars (Additional Tax) A 315 3.50 017 3.00 Retail Sales 005 3.50 062 3.00 Retail Sales Food for Home Consumption 006 3.50 315 3.00 MRRA Amount D 005 3.00 Communications 006 3.00 Transporting 004 3.00 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

# Arizona State, County and City Tax Rate Look-Up Tool

REGION / BUSINESS
CITY/TOWN NAME
CITY CODE CODE
YOUNGTOWN YT Advertising Amusements Contracting - Prime Contracting - Speculative Builders Contracting - Owner Builder Job Printing Manufactured Buildings Timbering and Other Extraction Severance - Metal Mining Publication Hotels Hotel/Motel (Additional Tax)B
TAX

# COUNTY

RATE
MAR
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
0.10
3.00
3.00
2.00
CITY/TOWN NAME

# YUMA

Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Job Printing
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax)
REGION / BUSINESS
CITY CODE CODE
YM

# Effective May 1, 2023

TAX

# COUNTY

RATE
YMA
1.70
1.70
1.70
1.70
1.70
1.70
1.70
1.70
0.10
1.70
1.70
2.00
Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 2.00 045 1.70 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 2.00 213 1.70 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Retail Sales Food for Home Consumption 3.00 3.00 3.00 3.00 Restaurant and Bars Restaurant & Bars (Additional Tax) Retail Sales 1.70 1.70 2.00 1.70 Retail Sales Food for Home Consumption MRRA Amount D Communications Transporting Utilities 3.00 3.00 3.00 3.00 3.00 3.00 MRRA Amount D Communications Transporting Utilities Wastewater Utility Service 1.70 1.70 1.70 1.70 1.70 1.70
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.  Prepared by ADOR's City Services Team
(A) "Additional Tax" means in addition to Restaurant Tax. 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.

Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective May 1, 2023 TABLE 3 COUNTY CODES 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 4 INDIAN RESERVATION CODES RESERVATION COUNTY CODE Ak-Chin … Pinal … PNA Cocopah … Yuma … YMB Colorado River … La Paz … LAC Fort McDowell-Yavapai … Maricopa … MAE Fort Mohave … 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 Prepared by ADOR's City Services Team  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. 

ARIZONA DEPARTMENT OF REVENUE

• Local: (602) 255-3381 • Statewide Toll-Free: (800) 352-4090 • Website: www.azdor.gov • Tax Rate Look-Up Tool

Arizona State, County and City MEDICAL AND ADULT USE MARIJUANA TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective May 1, 2023 Medical and Adult Use Marijuana Rate Tables The State of Arizona imposes or allows the imposition of various taxes, including state transaction privilege tax (TPT), county excise tax and city privilege tax. The following tables contain the rates applicable for Medical Marijuana and Adult Use Marijuana. Please note that Marijuana Retailers in Arizona must use these business codes to report their sales of marijuana. Sales of non-marijuana items should be reported using the business codes detailed in Table 6. These codes are detailed in the appropriate tables following.
*Adult Use Marijuana sales are also subject to the Marijuana Excise Tax rate of 16%. The Marijuana Excise Tax is reported on a separate Marijuana Excise Tax form.
Table 5: provides accounting credit rates on STATE REPORTED TRANSACTIONS ONLY (Arizona cities do not provide an accounting credit). If you are having difficulty determining which county identification code to use, please use the Tax Rate Look-Up tool.
Table 6: contains a list of all city privilege tax rates, county codes and city codes. The Arizona Department of Revenue collects these taxes for all cities and counties. Verify all city and county REGION CODES before filing.
NOTE Use CTRL + F and type in the appropriate term in the space provided to search for the information you want to find.
Table 5 MARIJUANA TAX RATES FOR SALES IN THESE COUNTIES

# Code

TAXABLE ACTIVITY Cochise

# MEDICAL MARIJUANA

203 Medical Marijuana Retail Sales 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672% Medical Marijuana Restaurants & Bars 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672%

ADULT USE MARIJUANA*
420 Adult Use Marijuana Retail Sales 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672% Adult Use Marijuana Restaurants & Bars 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672%

# *In addition to the transaction privilege rates shown, Adult Use Marijuana is subject to a 16% excise tax.*

 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. 

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# APACHE JUNCTION

REGION / CITY CODE: AJ
COUNTY CODE: MAR/PNL
BUSINESS

# CODE

TAX
RATE

# AVONDALE

BUSINESS TAX
REGION / CITY CODE: AV
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.40
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $2,000 Adult Use Marijuana Retail Sales 1.40 2.40 Medical Marijuana Retail Sales-Single Item Over $5,000 664 1.50 Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales-Single Item Portion Over $2,000 Retail Sales (Accessories and Ancillary Products) 1.40 2.40 680 1.50 Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $2,000 Use Tax Purchases-Single Item Portion Over $2,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# BENSON

REGION / CITY CODE: BS
COUNTY CODE: COH
--
--
BUSINESS

# CODE

1.40
2.40
1.40
2.40
2.40
--
2.40
--
TAX
RATE
717 1.50
Use Tax Purchases 029 1.50
Use Tax Purchases-Item Over -- --
Use Tax From Inventory 030 1.50
Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# BISBEE

BUSINESS TAX
REGION / CITY CODE: BB
CODE RATE
COUNTY CODE: COH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 3.50 1.00 3.50 1.00 3.50 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----1.00 3.50 1.00 3.50 3.50 --3.50 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# BUCKEYE

REGION / CITY CODE: BE
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# BULLHEAD CITY

BUSINESS TAX
REGION / CITY CODE: BH
CODE RATE
COUNTY CODE: MOH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 3.00 1.10 3.00 1.10 3.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# CAMP VERDE

REGION / CITY CODE: CE
COUNTY CODE: YAV
--
--
BUSINESS

# CODE

1.10
3.00
1.10
3.00
3.00
--
3.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# CAREFREE

BUSINESS TAX
REGION / CITY CODE: CA
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.65
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 1.00 3.65 -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 1.00 3.65 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------1.00 3.65 --3.65 3.65 --3.65 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# CASA GRANDE

REGION / CITY CODE: CG
COUNTY CODE: PNL
BUSINESS

# CODE

TAX
RATE

# CAVE CREEK

BUSINESS TAX
REGION / CITY CODE: CK
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 1.50 2.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 1.50 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# CHANDLER

REGION / CITY CODE: CH
COUNTY CODE: MAR
--
--
--
--
--
BUSINESS

# CODE

1.50
--
--
--
1.80
--
1.80
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# CHINO VALLEY

BUSINESS TAX
REGION / CITY CODE: CV
CODE RATE
COUNTY CODE: YAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------1.50 --1.50 --1.50 --1.50 --1.50 1.50 --1.50 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# CLARKDALE

REGION / CITY CODE: CD
COUNTY CODE: YAV
BUSINESS

# CODE

TAX
RATE

# CLIFTON

BUSINESS TAX
REGION / CITY CODE: CF
CODE RATE
COUNTY CODE: GRN
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# COLORADO CITY

REGION / CITY CODE: CC
COUNTY CODE: MOH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $9,999 658 2.00 Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales--Single Item Portion Over $9,999 674 2.00 Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $9,999 377 2.00 Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# COOLIDGE

BUSINESS TAX
REGION / CITY CODE: CL
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.00 --3.00 --3.00 --2.00 --2.00 3.50 --3.50 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $10,000 665 1.50 Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Over $10,000 681 1.50 Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $10,000 917 1.50 Use Tax Purchases 029 3.00 Use Tax Purchases-Single Item Over $10,000 929 1.50 Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# COTTONWOOD

REGION / CITY CODE: CW
COUNTY CODE: YAV
BUSINESS

# CODE

TAX RATE

# DEWEY-HUMBOLDT

REGION / CITY CODE: DH
COUNTY CODE: YAV
BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# DOUGLAS

REGION / CITY CODE: DL
COUNTY CODE: COH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# DUNCAN

REGION / CITY CODE: DC
COUNTY CODE: GRN
203 2.00

420 2.00

017 2.00

029 2.00

030 2.00
221 2.00

421 2.00

BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.80
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over 203 2.00 Medical Marijuana Retail Sales-Single Item Portion Over $10,000 Adult Use Marijuana Retail Sales 2.80 3.80 Adult Use Marijuana Retail Sales -- --420 2.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $10,000 Retail Sales (Accessories and Ancillary Products) 2.80 3.80 Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) -- --017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $10,000 Use Tax Purchases-Single Item Portion Over $10,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----2.80 3.80 2.80 3.80 3.80 --3.80 --Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) -- ---- ---- ---- --221 2.00 -- --421 2.00 -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# EAGAR

REGION / CITY CODE: EG
COUNTY CODE: APA
BUSINESS

# CODE

TAX
RATE

# EL MIRAGE

BUSINESS TAX
REGION / CITY CODE: EM
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $1,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $1,000 Retail Sales (Accessories and Ancillary Products) 3.00 2.00 3.00 2.00 3.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $1,000 Use Tax Purchases-Single Item Over $1,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# ELOY

REGION / CITY CODE: EL
COUNTY CODE: PNL
--
--
BUSINESS

# CODE

2.00
3.00
2.00
3.00
3.00
--
3.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# FLAGSTAFF

BUSINESS TAX
REGION / CITY CODE: FS
CODE RATE
COUNTY CODE: COC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.281
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $6,000 Adult Use Marijuana Retail Sales 1.50 3.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.281 Adult Use Marijuana Retail Sales- Single Item Portion Over $6,000 Retail Sales (Accessories and Ancillary Products) 1.50 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.281 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $6,000 Use Tax Purchases-Single Item Portion Over $6,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----1.50 3.00 1.50 3.00 6.00 --6.00 --Retail Sales (Accessories/Ancillary Products)-Item Over - --Use Tax Purchases 029 2.281 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.281 Medical Marijuana Restaurant 221 4.281 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.281 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# FLORENCE

REGION / CITY CODE: FL
COUNTY CODE: PNL
BUSINESS

# CODE

TAX
RATE

# FOUNTAIN HILLS

BUSINESS TAX
REGION / CITY CODE: FH
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# FREDONIA

REGION / CITY CODE: FD
COUNTY CODE: COC
--
--
--
--
--
--
BUSINESS

# CODE

2.00
--
2.00
--
2.00
--
2.00
--
2.00
2.00
--
2.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.90
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.90 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories/Ancillary Products) 017 2.90 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.90 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.90 Medical Marijuana Restaurant 221 2.90 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.90 Adult Use Marijuana Restaurant (Additional Tax) -- --

# GILA BEND

BUSINESS TAX
REGION / CITY CODE: GI
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------4.00 --4.00 --4.00 --4.00 --4.00 4.00 --4.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.50 -- --Use Tax Purchases-Item Over Use Tax From Inventory 030 1.50 Medical Marijuana Restaurant 221 3.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# GILBERT

REGION / CITY CODE: GB
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# GLENDALE

REGION / CITY CODE: GE
COUNTY CODE: MAR
BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) ----1.50 --1.50 --1.50 Medical Marijuana Retail Sales Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 203 2.90 664 2.20 420 2.90 680 2.20 017 2.90 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# GLOBE

REGION / CITY CODE: GL
COUNTY CODE: GLA
--
--
--
--
--
--
BUSINESS

# CODE

--
--
--
--
1.50
--
1.50
--
TAX
RATE
Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# GOODYEAR

REGION / CITY CODE: GY
COUNTY CODE: MAR
717 2.20
029 2.90
729 2.20
030 2.90
221 3.90

421 3.90

BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) ----3.30 --3.30 --3.30 Medical Marijuana Retail Sales Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 203 2.50 664 1.20 420 2.50 680 1.20 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------3.30 --3.30 3.30 --3.30 --Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) 717 1.20 029 2.50 729 1.20 030 2.50 221 4.00 -- --421 4.00 -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# GUADALUPE

REGION / CITY CODE: GU
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# HAYDEN

BUSINESS TAX
REGION / CITY CODE: HY
CODE RATE
COUNTY CODE: GLA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# HOLBROOK

REGION / CITY CODE: HB
COUNTY CODE: NAV
--
--
--
--
--
--
BUSINESS

# CODE

4.00
--
4.00
--
4.00
--
4.00
--
4.00
5.00
--
5.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# HUACHUCA CITY

BUSINESS TAX
REGION / CITY CODE: HC
CODE RATE
COUNTY CODE: COH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.00 --3.00 --3.00 --3.00 --3.00 3.00 --3.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 1.90
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 1.90 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 1.90 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.90 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 1.90 Medical Marijuana Restaurant 221 1.90 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 1.90 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# JEROME

REGION / CITY CODE: JO
COUNTY CODE: YAV
BUSINESS

# CODE

TAX
RATE

# KEARNY

BUSINESS TAX
REGION / CITY CODE: KN
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# KINGMAN

REGION / CITY CODE: KM
COUNTY CODE: MOH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
4.50
--
4.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 4.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 4.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

LAKE HAVASU CITY
BUSINESS TAX
REGION / CITY CODE: LH
CODE RATE
COUNTY CODE: MOH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) --------2.50 --2.50 --2.50 --2.50 --2.50 2.50 1.00 2.50 1.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) 222 1.00 Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) 422 1.00

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# LITCHFIELD PARK

REGION / CITY CODE: LP
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# MAMMOTH

BUSINESS TAX
REGION / CITY CODE: MH
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# MARANA

REGION / CITY CODE: MA
COUNTY CODE: PMA/PNL
--
--
--
--
--
--
BUSINESS

# CODE

2.80
--
2.80
--
2.80
--
2.80
--
2.80
2.80
--
2.80
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# MARICOPA

BUSINESS TAX
REGION / CITY CODE: MP
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5000 Retail Sales (Accessories and Ancillary Products) 2.50 2.00 2.50 2.00 2.50 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products) Single Item Over $5000) Use Tax Purchases-Single Item Over $5000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----2.00 2.50 2.00 2.50 2.50 --2.50 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# MESA

REGION / CITY CODE: ME
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# MIAMI

BUSINESS TAX
REGION / CITY CODE: MM
CODE RATE
COUNTY CODE: GLA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# NOGALES

REGION / CITY CODE: NO
COUNTY CODE: STC
--
--
--
--
--
--
BUSINESS

# CODE

2.00
--
2.00
--
2.00
--
2.00
--
2.00
2.00
--
2.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# ORO VALLEY

BUSINESS TAX
REGION / CITY CODE: OR
CODE RATE
COUNTY CODE: PMA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------------2.00 --2.00 --2.00 --------2.00 --2.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# PAGE

REGION / CITY CODE: PG
COUNTY CODE: COC
BUSINESS

# CODE

TAX
RATE

# PARADISE VALLEY

BUSINESS TAX
REGION / CITY CODE: PV
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $3,000 Adult Use Marijuana Retail Sales 2.00 3.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Portion Over $3,000 Retail Sales (Accessories and Ancillary Products) 2.00 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $3,000 Use Tax Purchases-Single Item Portion Over $3,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# PARKER

REGION / CITY CODE: PK
COUNTY CODE: LAP
--
--
BUSINESS

# CODE

2.00
3.00
2.00
3.00
4.00
--
4.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# PATAGONIA

BUSINESS TAX
REGION / CITY CODE: PA
CODE RATE
COUNTY CODE: STC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Medical Marijuana Retail Sales-Single Item Portion Over $2,500 Adult Use Marijuana Retail Sales 1.00 2.00 -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $2,500 Retail Sales (Accessories and Ancillary Products) 1.00 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $2,500 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------1.00 ------4.00 --4.00 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# PAYSON

REGION / CITY CODE: PS
COUNTY CODE: GLA
BUSINESS

# CODE

TAX
RATE

# PEORIA

BUSINESS TAX
REGION / CITY CODE: PE
CODE RATE
COUNTY CODE: MAR/YAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# PHOENIX

REGION / CITY CODE: PX
COUNTY CODE: MAR
--
--
--
--
--
--
--
--
BUSINESS

# CODE

2.88
--
2.88
--
2.88
--
--
--
--
2.88
--
2.88
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 1.80
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 1.80 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 1.80 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.80 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 1.80 Medical Marijuana Restaurant 221 2.80 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.80 Adult Use Marijuana Restaurant (Additional Tax) -- --

# PIMA

BUSINESS TAX
REGION / CITY CODE: PM
CODE RATE
COUNTY CODE: GRA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.30
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Medical Marijuana Retail Sales-Single Item Portion Over $11,631 Adult Use Marijuana Retail Sales 2.00 2.30 -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $11,631 Retail Sales (Accessories and Ancillary Products) 2.00 2.30 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $11,631 Use Tax Purchases-Single Item Portion Over $11,631 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----2.00 2.30 2.00 2.30 2.30 --2.30 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# PINETOP-LAKESIDE

REGION / CITY CODE: PP
COUNTY CODE: NAV
BUSINESS

# CODE

TAX
RATE

# PRESCOTT

BUSINESS TAX
REGION / CITY CODE: PR
CODE RATE
COUNTY CODE: YAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 1.50 3.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 1.50 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# PRESCOTT VALLEY

REGION / CITY CODE: PL
COUNTY CODE: YAV
--
--
--
BUSINESS

# CODE

1.50
--
--
--
3.00
2.00
3.00
2.00
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# QUARTZSITE

BUSINESS TAX
REGION / CITY CODE: QZ
CODE RATE
COUNTY CODE: LAP
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------2.83 --2.83 --2.83 --2.83 --2.83 2.83 --2.83 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $10,000 657 1.00 Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Portion Over $10,000 673 1.00 Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $10,000 367 1.00 Use Tax Purchases 029 2.50 Use Tax Purchases-Single Item Portion Over $10,000 369 1.00 Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# QUEEN CREEK

REGION / CITY CODE: QC
COUNTY CODE: MAR/PNL
BUSINESS

# CODE

TAX
RATE

QUEEN CREEK SPECIAL DISTRICT
BUSINESS TAX
REGION / CITY CODE: QD
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# SAFFORD

REGION / CITY CODE: SF
COUNTY CODE: GRA
--
--
--
--
--
--
BUSINESS

# CODE

2.25
--
2.25
--
2.25
--
2.25
--
2.25
2.25
--
2.25
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --
Call 480-358-3000 to find out if these rates apply to your business activities in Queen Creek

# SAHUARITA

BUSINESS TAX
REGION / CITY CODE: SA
CODE RATE
COUNTY CODE: PMA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 2.50 1.00 2.50 1.00 2.50 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----1.00 2.50 1.00 2.50 2.50 --2.50 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# SAN LUIS

REGION / CITY CODE: SU
COUNTY CODE: YMA
BUSINESS

# CODE

TAX
RATE

# SCOTTSDALE

BUSINESS TAX
REGION / CITY CODE: SC
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 4.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 1.75
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $2,500 Adult Use Marijuana Retail Sales 1.50 4.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 1.75 Adult Use Marijuana Retail Sales-Single Item Portion Over $2,500 Retail Sales (Accessories and Ancillary Products) 1.50 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 1.75 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $2,500 Use Tax Purchases-Single Item Portion Over $2,500 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# SEDONA

REGION / CITY CODE: SE
COUNTY CODE: COC/YAV
--
--
BUSINESS

# CODE

1.50
4.00
1.50
4.00
4.00
--
4.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.55 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 1.55 Medical Marijuana Restaurant 221 1.75 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 1.75 Adult Use Marijuana Restaurant (Additional Tax) -- --

# SHOW LOW

BUSINESS TAX
REGION / CITY CODE: SL
CODE RATE
COUNTY CODE: NAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.50 --3.50 --3.50 --3.00 --3.00 3.50 --3.50 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# SIERRA VISTA

REGION / CITY CODE: SR
COUNTY CODE: COH
BUSINESS

# CODE

TAX
RATE

# SNOWFLAKE

BUSINESS TAX
REGION / CITY CODE: SN
CODE RATE
COUNTY CODE: NAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# SOMERTON

REGION / CITY CODE: SO
COUNTY CODE: YMA
--
--
--
--
--
--
BUSINESS

# CODE

1.95
--
1.95
--
1.95
--
1.95
--
1.95
2.60
--
2.60
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $10,000 657 2.00 Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $10,000 673 2.00 Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales(Accessories/Ancillary Products)-Single Item Portion Over $10,000 367 2.00 Use Tax Purchases 029 3.00 Use Tax Purchases-Single Item Portion Over $10,000 369 2.00 Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# SOUTH TUCSON

BUSINESS TAX
REGION / CITY CODE: ST
CODE RATE
COUNTY CODE: PMA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.30 --3.30 --3.30 --2.50 --2.50 3.30 --3.30 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 5.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 5.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 5.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 5.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 5.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# SPRINGERVILLE

REGION / CITY CODE: SV
COUNTY CODE: APA
BUSINESS

# CODE

TAX
RATE

# ST JOHNS

BUSINESS TAX
REGION / CITY CODE: SJ
CODE RATE
COUNTY CODE: APA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $1,000 Adult Use Marijuana Retail Sales 2.00 3.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $1,000 Retail Sales (Accessories and Ancillary Products) 2.00 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $1,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# STAR VALLEY

REGION / CITY CODE: SY
COUNTY CODE: GLA
--
--
--
--
--
BUSINESS

# CODE

2.00
--
--
--
3.00
--
3.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# SUPERIOR

BUSINESS TAX
REGION / CITY CODE: SI
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ---------------2.00 --2.00 --2.00 --------2.00 --2.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $500 661 1.00 Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $500 677 1.00 Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $500 407 1.00 Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# SURPRISE

REGION / CITY CODE: SP
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# TAYLOR

BUSINESS TAX
REGION / CITY CODE: TL
CODE RATE
COUNTY CODE: NAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# TEMPE

REGION / CITY CODE: TE
COUNTY CODE: MAR
--
--
--
--
--
--
BUSINESS

# CODE

2.20
--
2.20
--
2.20
--
2.20
--
2.20
3.20
--
3.20
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# THATCHER

BUSINESS TAX
REGION / CITY CODE: TC
CODE RATE
COUNTY CODE: GRA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------1.80 --1.80 --1.80 --1.80 --1.80 1.80 --1.80 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 664 1.00 Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Over $5,000 680 1.00 Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 717 1.00 Use Tax Purchases 029 2.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# TOLLESON

REGION / CITY CODE: TN
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# TOMBSTONE

BUSINESS TAX
REGION / CITY CODE: TS
CODE RATE
COUNTY CODE: COH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.50
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 2.00 2.50 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 2.00 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Single Item Portion Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# TUCSON

REGION / CITY CODE: TU
COUNTY CODE: PMA/PAD
--
--
BUSINESS

# CODE

2.00
2.50
2.00
2.50
2.50
--
2.50
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# TUSAYAN

BUSINESS TAX
REGION / CITY CODE: TY
CODE RATE
COUNTY CODE: COC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------2.60 --2.60 --2.60 --2.60 --2.60 2.60 --2.60 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# WELLTON

REGION / CITY CODE: WT
COUNTY CODE: YMA
BUSINESS

# CODE

TAX
RATE

# WICKENBURG

BUSINESS TAX
REGION / CITY CODE: WB
CODE RATE
COUNTY CODE: MAR/YAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# WILLCOX

REGION / CITY CODE: WC
COUNTY CODE: COH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.20
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 664 1.69 Adult Use Marijuana Retail Sales 420 2.20 Adult Use Marijuana Retail Sales-Single Item Over $5,000 680 1.69 Retail Sales (Accessories and Ancillary Products) 017 2.20 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 717 1.69 Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.20 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.20 Adult Use Marijuana Restaurant (Additional Tax) -- --

# WILLIAMS

BUSINESS TAX
REGION / CITY CODE: WL
CODE RATE
COUNTY CODE: COC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $1,250 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $1,250 Retail Sales (Accessories and Ancillary Products) 3.00 2.00 3.00 2.00 3.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $1,250 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------2.00 ------3.00 --3.00 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 4.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES May 1, 2023

# WINKELMAN

REGION / CITY CODE: WM
COUNTY CODE: GLA/PNL
BUSINESS

# CODE

TAX
RATE

# WINSLOW

BUSINESS TAX
REGION / CITY CODE: WS
CODE RATE
COUNTY CODE: NAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# YOUNGTOWN

REGION / CITY CODE: YT
COUNTY CODE: MAR
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) 222 2.00 Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) 422 2.00

# YUMA

BUSINESS TAX
REGION / CITY CODE: YM
CODE RATE
COUNTY CODE: YMA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.00 --3.00 --3.00 --3.00 --3.00 3.00 --3.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 1.70
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 1.70 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 1.70 Retail Sales Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 1.70 Medical Marijuana Restaurant (Additional Tax) 222 2.00 Adult Use Marijuana Restaurant 421 1.70 Adult Use Marijuana Restaurant (Additional Tax) 422 2.00

Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective April 1, 2023 Transaction Privilege and Other Tax Rate Tables ONE RATE CHANGE EFFECTIVE APRIL 1, 2023

• Buckeye

MEDICAL AND ADULT USE MARIJUANA TPT RATES and CODES ARE LOCATED ON PAGES 20 - 43

• Buckeye (When applicable, changes will be highlighted in yellow) The following tables contain the rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and 91 Arizona cities/towns:
• Table 1 provides the tax rates which combine the state's transaction privilege tax rate of 5.6% and the county excise tax rate. Table 1 also includes accounting credit rates for applicable classifications on STATE TAX ONLY. Please use the Tax Rate Look-Up Tool.
• Table 2 contains a list of all the city privilege tax rates and REGION / 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.

# Click Here For Marketplace Facilitators/Remote Sellers (Online Retail) Transaction Privilege Tax Rate Tables

ADOR 11249 Tax Rate Tables(11/16)
ARIZONA DEPARTMENT OF REVENUE  www.azdor.gov

Arizona State, County and City Effective April 1, 2023

# TAX RATES FOR SALES IN THESE COUNTIES

Accounting
Accounting
Apache
Credit Rate for
Credit Rate for
(APA)
Electronic Filers
Paper Filers

# Mohave

Cochise Coconino Gila Graham La Paz Maricopa

# Business

TAXABLE ACTIVITIES a

# Code

Navajo Pima Pinal Santa Cruz Yavapai Yuma
(STATE TAX
Greenlee (STATE TAX
ONLY)
(GRN)

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
APACHE JUNCTION AJ AVONDALE
MAR/PNL
018 2.40
Advertising Advertising
012 2.40
Amusements Amusements
015 2.40
Contracting - Prime Contracting - Prime 016 2.40 Contracting - Speculative Builders Contracting - Speculative Builders 037 2.40 Contracting - Owner Builder Contracting - Owner Builder 116 2.40 Feed at Wholesale Job Printing 010 2.40 Job Printing Manufactured Buildings 027 2.40 Manufactured Buildings Timbering and Other Extraction 020 2.40 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 2.40 Publication Hotels 044 2.40 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE AV MAR BENSON BS COH 018 2.50 018 3.50 Advertising 012 2.50 012 3.50 Amusements 015 2.50 015 4.00 Contracting - Prime 016 2.50 016 4.00 Contracting - Speculative Builders 037 2.50 037 4.00 Contracting - Owner Builder 010 2.50 010 3.50 Job Printing Jet Fuel Sales (cents per gallon) 027 2.50 049 $.035 020 2.50 027 3.50 Manufactured Buildings 019 0.10 020 3.50 Timbering and Other Extraction 009 2.50 019 0.10 Severance - Metal Mining 044 2.50 009 3.50 Publication 144 2.00 044 3.50 Hotels Residential Rental, Leasing and Licensing for Use 144 2.40 Hotel/Motel (Additional Tax)B 045 2.50 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 045 2.20 Residential Rental, Leasing and Licensing for Use 213 2.50 045 2.50 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 2.20 Commercial Rental, Leasing, & Licensing for Use 040 2.20 Rental Occupancy Restaurant and Bars 214 2.40 Rental, Leasing, & Licensing for Use of TPP Retail Sales 011 2.40 Restaurant and Bars Retail Sales (Single Item Over $5,000) 214 2.50 213 2.50 Commercial Rental, Leasing, & Licensing for Use 011 2.50 214 2.50 Rental, Leasing, & Licensing for Use of TPP 017 2.50 011 3.50 Restaurant and Bars 717 1.50 017 3.50 Retail Sales Retail Sales Food for Home Consumption 017 2.40 Retail Sales 297 1.40 MRRA Amount D Retail Sales (Single Item Portion Over $2,000) 062 2.40 Retail Sales Food for Home Consumption Communications 315 2.40 MRRA Amount D Transporting 005 3.40 Communications Utilities 006 2.40 Transporting Use Tax Purchases 004 3.40 Utilities Use Tax From Inventory 029 2.40 299 1.40 Use Tax (Single Item Portion Over $2,000) 030 2.40 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
BISBEE BB COH BUCKEYE
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 3.50
Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 116 3.50 Feed at Wholesale Feed at Wholesale 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 3.50 Hotels Hotels 144 5.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 062 2.50 717 1.00 Retail Sales (Single Item Over $5,000) 315 2.50 062 3.50 Retail Sales Food for Home Consumption 005 2.50 315 3.50 MRRA Amount D 006 2.50 005 3.50 Communications 004 2.50 006 3.50 Transporting 029 1.50 004 3.50 Utilities Jet Fuel Use Tax (cents per gallon) 030 1.50 051 $.035 029 3.50 729 1.00 Use Tax Purchases (Single Item Over $5,000) 030 3.50 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE BE MAR BULLHEAD CITY BH MOH 018 3.00 018 2.00 Advertising 012 3.00 012 2.00 Amusements 015 3.00 015 2.00 Contracting - Prime 016 3.00 016 2.00 Contracting - Speculative Builders 037 3.00 037 2.00 Contracting - Owner Builder 116 3.00 010 2.00 Job Printing 010 3.00 049 $.03 Jet Fuel Sales (cents per gallon) 027 3.00 027 2.00 Manufactured Buildings 020 3.00 020 2.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.00 009 2.00 Publication 044 3.00 044 2.00 Hotels 144 3.00 144 3.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 045 3.50 Commercial Rental, Leasing, & Licensing for Use 045 2.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.50 214 3.50 Rental, Leasing, & Licensing for Use of TPP Rental Occupancy Restaurant and Bars 213 2.00 214 2.00 Rental, Leasing, & Licensing for Use of TPP 040 2.00 011 2.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 3.50 017 3.50 Retail Sales Restaurant and Bars 062 3.50 Retail Sales Food for Home Consumption Retail Sales 315 3.50 MRRA Amount D Retail Sales (Single Item Over $5,000) Communications 214 3.00 017 2.00 Retail Sales 011 3.00 315 2.00 MRRA Amount D 017 3.00 005 2.00 Communications 717 1.10 006 2.00 Transporting Retail Sales Food for Home Consumption 005 3.50 006 3.50 Transporting MRRA Amount D 004 3.50 Utilities Communications Transporting Utilities 062 3.00 004 2.00 Utilities 315 3.00 051 $.03 Jet Fuel Use Tax (cents per gallon) 005 4.00 029 2.00 006 3.00 030 2.00 004 3.00 029 3.00 Use Tax Purchases (Single Item Over $5,000) 729 1.10 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
CAMP VERDE CE YAV CAREFREE
018 3.65
Advertising Advertising
012 3.65
Amusements Amusements
015 3.65
Contracting - Prime Contracting - Prime 016 3.65 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.65 Contracting - Owner Builder Contracting - Owner Builder 010 3.65 Job Printing Job Printing 027 3.65 Manufactured Buildings Manufactured Buildings 020 3.65 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.65 Publication Publication 044 3.65 Hotels Hotels 144 3.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE CA MAR CASA GRANDE CG PNL 018 3.00 018 1.80 Advertising 012 3.00 012 1.80 Amusements 015 4.00 015 4.00 Contracting - Prime 016 4.00 016 4.00 Contracting - Speculative Builders 037 4.00 037 4.00 Contracting - Owner Builder 010 3.00 010 1.80 Job Printing 027 3.00 027 1.80 Manufactured Buildings 020 3.00 020 1.80 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.00 009 1.80 Publication 044 3.00 044 1.80 Hotels 144 3.00 144 5.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 3.00 045 1.80 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.00 213 1.80 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 214 3.65 Rental, Leasing, & Licensing for Use of TPP 011 3.65 Restaurant and Bars Restaurant and Bars 017 3.65 Retail Sales Retail Sales 214 3.00 214 1.80 Rental, Leasing, & Licensing for Use of TPP 011 3.00 011 1.80 Restaurant and Bars 017 3.00 017 2.00 Retail Sales Retail Sales Food for Home Consumption 357 1.00 Retail Sales (Single Item Portion Over $5,000) 315 3.65 MRRA Amount D MRRA Amount D 005 3.65 Communications Communications 006 3.65 Transporting Transporting 004 3.65 Utilities Utilities 029 3.65 Use Tax Purchases Use Tax Purchases 030 3.65 Use Tax From Inventory Use Tax From Inventory REGION / BUSINESS TAX COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE RATE
CAVE CREEK CK MAR CHANDLER
018 3.00 Advertising
Advertising
012 3.00 Amusements
Amusements
015 5.00 Contracting - Prime
Contracting - Prime
016 5.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 5.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Job Printing Feed at Wholesale 010 3.00 Job Printing Jet Fuel Sales (cents per gallon) 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 4.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 2.00 357 1.50 Retail Sales (Single Item Portion Over $5,000) 315 3.00 062 2.00 Retail Sales Food for Home Consumption 005 3.00 315 2.00 MRRA Amount D 006 3.00 005 2.00 Communications 004 3.00 006 1.80 Transporting 029 3.00 004 2.00 Utilities 030 3.00 BUSINESS TAX REGION / BUSINESS TAX
REGION /
COUNTY COUNTY
CITY/TOWN NAME
CODE RATE CITY CODE CODE RATE
CITY CODE
CH MAR CHINO VALLEY CV YAV
018 1.50 018 4.00
Advertising
012 1.50 012 4.00
Amusements
015 1.50 015 4.00
Contracting - Prime
016 1.50 016 4.00
Contracting - Speculative Builders
037 1.50 037 4.00
Contracting - Owner Builder
010 1.50 010 4.00
Job Printing
049 $.023 049 $.015
Jet Fuel Sales (cents per gallon)
027 1.50 027 2.00
Manufactured Buildings
020 1.50 020 4.00
Timbering and Other Extraction
019 0.10 019 0.10
Severance - Metal Mining
009 1.50 009 4.00
Publication
044 1.50 044 4.00
Hotels
144 2.90 144 4.00
Hotel/Motel (Additional Tax)B
Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.50 045 3.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 213 1.50 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 040 3.00 Rental Occupancy 214 3.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 3.00 Retail Sales Restaurant and Bars 214 1.50 040 3.00 Rental Occupancy 011 1.80 214 4.00 Rental, Leasing, & Licensing for Use of TPP 017 1.50 011 4.00 Restaurant and Bars Retail Sales Food for Home Consumption 017 3.00 Retail Sales 062 3.00 Retail Sales Food for Home Consumption MRRA Amount D 315 3.00 Communications MRRA Amount D 005 3.00 Transporting Communications 006 3.00 Utilities Transporting 004 3.00 Jet Fuel Use Tax (cents per gallon) Utilities 029 3.00 Use Tax Purchases 030 3.00 Use Tax From Inventory Use Tax From Inventory 062 1.50 017 4.00 Retail Sales 315 1.50 062 4.00 Retail Sales Food for Home Consumption 005 2.75 315 4.00 MRRA Amount D 006 1.50 005 4.00 Communications 004 2.75 006 4.00 Transporting 051 $.023 004 4.00 Utilities 029 1.50 051 $.015 Jet Fuel Use Tax (cents per gallon) 030 1.50 029 3.00 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
CLARKDALE CD YAV CLIFTON
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 4.50
Contracting - Prime Contracting - Prime 016 4.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 3.50 Hotels Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
CF GRN COLORADO CITY CC MOH
018 3.00
018 3.00 Advertising
012 7.00
012 3.00 Amusements
015 2.00
015 3.00 Contracting - Prime
016 2.00
016 3.00 Contracting - Speculative Builders 037 2.00 037 3.00 Contracting - Owner Builder 010 2.00 010 3.00 Job Printing 027 3.00 027 2.00 Manufactured Buildings 020 2.00 020 3.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.00 Publication 044 7.00 044 3.00 Hotels Residential Rental, Leasing, & Licensing for Use 144 2.00 Hotel/Motel (Additional Tax)B 144 7.00 045 3.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 3.50 Restaurant and Bars Retail Sales 213 2.00 214 3.00 040 2.00 011 3.00 Rental Occupancy 214 2.00 017 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales (Single Item Portion Over $9,999) 017 3.50 Retail Sales 011 3.50 377 2.00 Retail Sales Retail Sales Food for Home Consumption 062 3.00 Retail Sales Food for Home Consumption 315 3.50 MRRA Amount D MRRA Amount D 005 3.50 Communications Communications 006 3.50 Transporting Transporting 004 3.50 Utilities Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
COOLIDGE CL PNL COTTONWOOD
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Feed at Wholesale Job Printing 010 3.00 Job Printing Manufactured Buildings 027 3.00 Manufactured Buildings Timbering and Other Extraction 020 3.00 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.00 Publication Hotels 044 3.00 Hotel/Motel (Additional Tax)B Hotels 017 3.00 062 3.00 315 3.00 315 3.00 MRRA Amount D 005 3.00 005 7.00 Communications 006 2.00 006 3.00 Transporting 004 2.00 004 3.00 Utilities 029 2.00 030 2.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
CW YAV DEWEY-HUMBOLDT DH YAV
018 2.00
018 3.50 Advertising
012 2.00
012 3.50 Amusements
015 2.00
015 4.50 Contracting - Prime
016 2.00
016 4.50 Contracting - Speculative Builders 037 2.00 037 4.50 Contracting - Owner Builder 010 2.00 010 3.50 Job Printing 027 3.50 027 2.00 Manufactured Buildings 020 2.00 020 3.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.50 Publication 044 2.00 044 3.50 Hotels 144 2.00 144 3.50 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax)B 045 3.00 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental Occupancy 213 2.00 213 3.50 214 2.00 040 3.50 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 040 3.00 Rental Occupancy 214 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 3.00 Restaurant and Bars Retail Sales 011 2.00 214 3.50 017 2.00 011 3.50 Retail Sales 062 2.00 017 3.50 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 017 3.00 Retail Sales 917 1.50 Retail Sales (Single Item Over $10,000) MRRA Amount D 062 3.00 Retail Sales Food for Home Consumption Communications 315 3.00 MRRA Amount D Transporting 005 3.00 Communications Utilities 006 3.00 Transporting 004 3.00 Utilities 029 3.00 929 1.50 Use Tax Purchases (Single Item Over $10,000) 030 3.00 315 2.00 062 3.50 MRRA Amount D 315 3.50 005 2.00 Communications 006 2.00 005 3.50 Transporting 004 2.00 006 3.50 Utilities 029 2.00 004 1.50 Use Tax Purchases 030 2.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / CITY BUSINESS TAX
RATE COUNTY
CITY/TOWN NAME CITY/TOWN NAME
CODE CODE
DOUGLAS DL COH DUNCAN
018 3.80
Advertising Advertising
012 3.80
Amusements Amusements
015 3.80
Contracting - Prime Contracting - Prime 016 3.80 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.80 Contracting - Owner Builder Contracting - Owner Builder 116 3.80 Feed at Wholesale Job Printing 010 3.80 Job Printing Manufactured Buildings 027 3.80 Manufactured Buildings Timbering and Other Extraction 020 3.80 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.80 Publication Hotels 044 3.80 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE DC GRN EAGAR EG APA 018 2.00 012 3.00 Amusements 012 2.00 015 3.00 Contracting - Prime 015 2.00 016 3.00 Contracting - Speculative Builders 016 2.00 037 3.00 Contracting - Owner Builder 037 2.00 010 3.00 Job Printing 010 2.00 027 3.00 Manufactured Buildings 027 2.00 020 3.00 Timbering and Other Extraction 020 2.00 019 0.10 Severance - Metal Mining 019 0.10 009 3.00 Publication 009 2.00 044 3.00 Hotels 044 2.00 144 3.00 Hotel/Motel (Additional Tax)B 144 3.00 045 3.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B 045 2.00 213 3.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 2.80 Residential Rental, Leasing and Licensing for Use 213 2.00 040 3.00 Rental Occupancy Rental, Leasing, & Licensing for Use of TPP 213 2.80 Commercial Rental, Leasing, & Licensing for Use 040 2.80 Rental Occupancy Restaurant and Bars 214 3.80 Rental, Leasing, & Licensing for Use of TPP Retail Sales 214 2.00 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 2.00 011 3.00 Restaurant and Bars 017 2.00 017 3.00 Retail Sales Retail Sales Food for Home Consumption 011 3.80 Restaurant and Bars 017 3.80 Retail Sales MRRA Amount D 367 2.80 Retail Sales (Single Item Portion Over $10,000) Communications 062 3.80 Retail Sales Food for Home Consumption Transporting 315 3.80 MRRA Amount D Utilities 005 3.80 Communications 006 3.80 Transporting 004 3.80 Utilities 029 3.80 Use Tax Purchases (Single Item Portion Over $10,000) 369 2.80 030 3.80 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
EL MIRAGE EM MAR ELOY
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 2.00 157 2.00 Retail Sales (Single Item Over $1,000) 315 2.00 062 3.00 Retail Sales Food for Home Consumption 005 2.00 MRRA Amount D 315 3.00 006 2.00 005 3.00 Communications 004 2.00 006 3.00 Transporting 004 3.00 Utilities 029 3.00 159 2.00 Use Tax Purchases (Single Item Over $1,000) 030 3.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
EL PNL FLAGSTAFF FS COC
018 2.281
018 3.00 Advertising
012 2.281
012 3.00 Amusements
015 2.281
015 4.50 Contracting - Prime
016 2.281
016 4.50 Contracting - Speculative Builders 037 2.281 037 4.50 Contracting - Owner Builder 010 3.00 116 2.281 Feed at Wholesale 010 2.281 027 3.00 Job Printing 027 2.281 020 3.00 Manufactured Buildings 020 2.281 019 0.10 Timbering and Other Extraction 019 0.100 009 3.00 Severance - Metal Mining 009 2.281 044 4.00 Publication 144 3.00 044 4.281 Hotels Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 2.281 045 3.00 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Rental, Leasing, & Licensing for Use of TPP Rental Occupancy 214 2.281 213 3.00 011 4.281 040 3.00 Restaurant and Bars Retail Sales Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 017 3.00 Retail Sales Restaurant and Bars 062 3.00 Retail Sales Food for Home Consumption Retail Sales 017 2.281 214 3.00 315 2.281 011 6.00 MRRA Amount D 005 2.281 017 3.00 Communications Retail Sales (Single Item Portion Over $6,000) 315 3.00 MRRA Amount D 337 1.50 006 2.281 Transporting Retail Sales Food for Home Consumption 005 3.00 Communications 006 3.00 MRRA Amount D Transporting 004 3.00 Utilities Communications 029 3.00 Use Tax Purchases Transporting 030 3.00 Use Tax From Inventory Utilities 004 2.281 062 2.00 Utilities Public Utility Right of Way 133 2.000 315 3.00 029 2.281 005 3.00 Use Tax Purchases Use Tax From Inventory 030 2.281 006 3.00 004 3.00 029 3.00 Use Tax Purchases-Single Item Portion Over $6,000 339 1.50 030 3.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
FLORENCE FL PNL FOUNTAIN HILLS
018 2.00
Advertising Advertising
012 2.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 010 2.00 Job Printing Job Printing 027 2.00 Manufactured Buildings Manufactured Buildings 020 2.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.00 Publication Publication 044 2.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE FH MAR FREDONIA FD COC 018 2.90 018 4.00 Advertising 012 2.90 012 4.00 Amusements 015 2.90 015 4.00 Contracting - Prime 016 2.90 016 4.00 Contracting - Speculative Builders 037 2.90 037 4.00 Contracting - Owner Builder 010 2.90 010 4.00 Job Printing 027 2.90 027 4.00 Manufactured Buildings 020 2.90 020 4.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.90 009 4.00 Publication 044 2.90 044 4.00 Hotels 144 4.00 045 4.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 2.00 Residential Rental, Leasing, & Licensing for Use 045 1.60 213 4.00 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 214 2.00 Commercial Lease (Additional Tax) C Rental, Leasing, & Licensing for Use of TPP 213 1.60 214 4.00 Rental, Leasing, & Licensing for Use of TPP 313 1.30 011 4.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 017 2.00 Retail Sales Restaurant and Bars 062 2.00 Retail Sales Food for Home Consumption Retail Sales 214 2.90 017 4.00 Retail Sales 011 2.90 062 4.00 Retail Sales Food for Home Consumption 017 2.90 315 4.00 MRRA Amount D Retail Sales Food for Home Consumption 315 2.00 MRRA Amount D 005 2.00 MRRA Amount D Communications 006 2.00 Transporting Communications 004 2.00 Utilities Transporting 029 2.00 Use Tax Purchases Utilities 030 2.00 Use Tax From Inventory Use Tax Purchases REGION / BUSINESS TAX RATE COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE

# GILBERT

GILA BEND GI MAR
012 3.50 Advertising
Amusements
015 3.50
Contracting - Prime Amusements
016 3.50 Contracting - Prime
Contracting - Speculative Builders
037 3.50 Contracting - Speculative Builders Contracting - Owner Builder 116 3.50 Contracting - Owner Builder Feed at Wholesale 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 049 $.03 Jet Fuel Sales (cents per gallon) Publication 020 3.50 Hotels Timbering and Other Extraction 019 0.10 Hotel/Motel (Additional Tax)B Severance - Metal Mining 062 2.90 005 4.00 Communications 315 2.90 006 4.00 Transporting 005 2.90 004 4.00 Utilities 006 2.90 029 4.00 004 2.90 030 4.00 029 2.90 030 2.90 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE GB MAR GLENDALE GE MAR 018 1.50 018 2.90 Advertising 012 1.50 012 2.90 Amusements 015 1.50 015 2.90 Contracting - Prime 016 1.50 016 2.90 Contracting - Speculative Builders 037 1.50 037 2.90 Contracting - Owner Builder 010 1.50 010 2.90 Job Printing 027 1.50 049 $.028 Jet Fuel Sales (cents per gallon) 009 1.50 027 2.90 Manufactured Buildings 044 1.50 020 2.90 Timbering and Other Extraction 144 2.80 019 0.10 Severance - Metal Mining Residential Rental, Leasing, & Licensing for Use 009 3.50 Publication 045 1.50 009 2.90 Publication Commercial Rental, Leasing, & Licensing for Use 044 3.50 Hotels 213 1.50 044 2.90 Hotels Rental, Leasing, & Licensing for Use of TPP 144 2.00 Hotel/Motel (Additional Tax)B 045 3.00 Residential Rental, Leasing, & Licensing for Use Restaurant and Bars 213 3.00 Retail Sales Commercial Rental, Leasing, & Licensing for Use 214 1.50 144 5.00 Hotel/Motel (Additional Tax)B 011 1.50 045 2.20 Residential Rental, Leasing, & Licensing for Use 017 1.50 213 2.90 Commercial Rental, Leasing, & Licensing for Use Retail Sales Food for Home Consumption 214 3.50 Rental, Leasing, & Licensing for Use of TPP 011 3.50 MRRA Amount D Restaurant and Bars 017 3.50 Communications Retail Sales 062 3.50 Transporting Retail Sales Food for Home Consumption 315 3.50 Utilities MRRA Amount D 005 3.50 Communications 006 3.50 Transporting 004 3.50 Utilities Jet Fuel Use Tax (cents per gallon) 051 $.03 029 1.50 030 1.50 062 1.50 214 2.90 Rental, Leasing, & Licensing for Use of TPP 315 1.50 011 3.90 Restaurant and Bars 005 1.50 017 2.90 Retail Sales 006 1.50 717 2.20 Retail Sales (Single Item Over $5,000) 004 1.50 062 2.50 Retail Sales Food for Home Consumption 315 2.90 MRRA Amount D 005 6.10 Communications 006 2.90 Transporting 004 2.90 Utilities 051 $.028 Jet Fuel Use Tax (cents per gallon) 029 2.90 729 2.20 Use Tax (Single Item Over $5,000) 030 2.90
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
GLOBE GL GLA GOODYEAR
018 3.30
Advertising Advertising
012 3.30
Amusements Amusements
015 3.30
Contracting - Prime Contracting - Prime 016 3.30 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.30 Contracting - Owner Builder Contracting - Owner Builder 010 3.30 Job Printing Job Printing 027 3.30 Manufactured Buildings Jet Fuel Sales (cents per gallon) 020 3.30 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.30 Publication Severance - Metal Mining 044 3.30 Hotels Publication 144 3.00 Hotel/Motel (Additional Tax)B Hotels 213 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
GY MAR GUADALUPE GU MAR
018 4.00
018 2.50 Advertising
012 5.00
012 2.50 Amusements
015 4.00
015 3.50 Contracting - Prime
016 4.00
016 3.50 Contracting - Speculative Builders 037 4.00 037 3.50 Contracting - Owner Builder 010 4.00 010 2.50 Job Printing 049 $.03 027 4.00 Manufactured Buildings 020 4.00 027 2.50 Timbering and Other Extraction 019 0.10 020 2.50 Severance - Metal Mining 009 4.00 019 0.10 Publication 044 4.00 009 2.50 Hotels 144 6.00 044 2.50 Hotel/Motel (Additional Tax)B 144 2.50 045 3.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 214 3.30 Rental, Leasing, & Licensing for Use of TPP 213 3.00 045 2.50 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 011 3.30 Restaurant and Bars 214 4.00 213 2.50 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 017 3.30 Retail Sales 062 2.30 Retail Sales Food for Home Consumption Restaurant and Bars 315 3.30 MRRA Amount D Retail Sales 011 5.00 214 2.50 017 4.00 011 4.00 Retail Sales 062 4.00 017 2.50 Retail Sales Food for Home Consumption Retail Sales (Single Item Over $5,000) 005 3.30 Communications 315 4.00 717 1.20 MRRA Amount D Retail Sales Food for Home Consumption 006 3.30 Transporting 004 3.30 Utilities MRRA Amount D Use Tax Purchases 029 3.30 Communications Use Tax from Inventory 030 3.30 Transporting Utilities Jet Fuel Use Tax (cents per gallon) 062 2.00 005 4.00 Communications 006 4.00 315 2.50 Transporting 004 4.00 005 2.50 Utilities 029 4.00 006 2.50 Use Tax Purchases Use Tax From Inventory 030 4.00 004 2.50 051 $.03 029 2.50 NOTE: Hotel/Motel (Additional Tax) is not a new tax. It was collected by the City. As of 4/1/2015 it is collected by the Department of Revenue.
Use Tax Purchases (Single Item Over $5,000) REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
HAYDEN HY GLA HOLBROOK
018 3.00
Advertising Amusements
012 3.00
Amusements Contracting - Prime
015 3.00
Contracting - Prime Contracting - Speculative Builders 016 3.00 Contracting - Speculative Builders Contracting - Owner Builder 037 3.00 Contracting - Owner Builder Job Printing 116 3.00 Feed at Wholesale Manufactured Buildings 010 3.00 Job Printing Timbering and Other Extraction 027 3.00 Manufactured Buildings Severance - Metal Mining 020 0.10 Timbering and Other Extraction Publication 019 0.10 Severance - Metal Mining Hotels 009 3.00 Hotel/Motel (Additional Tax)B Publication 729 1.20 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
HUACHUCA CITY HC COH
HB NAV
018 1.90
012 3.00 Advertising
012 1.90
015 3.00 Amusements
015 1.90
016 3.00 Contracting - Prime
016 1.90
037 3.00 Contracting - Speculative Builders 010 3.00 037 1.90 Contracting - Owner Builder 116 1.90 027 3.00 Feed at Wholesale 010 1.90 020 3.00 Job Printing 027 1.90 019 0.10 Manufactured Buildings 020 1.90 009 3.00 Timbering and Other Extraction 019 0.10 044 3.00 Severance - Metal Mining 144 2.00 009 1.90 Publication Residential Rental, Leasing, & Licensing for Use 044 3.00 Hotels 045 3.00 044 1.90 Hotels Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 144 2.00 Hotel/Motel (Additional Tax)B 045 1.00 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use Restaurant and Bars 040 3.00 Rental Occupancy Retail Sales 213 1.00 214 3.00 040 1.90 011 3.00 Rental Occupancy 214 1.90 017 3.00 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Food for Home Consumption 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 MRRA Amount D Restaurant and Bars 017 3.00 Retail Sales Communications 062 3.00 Retail Sales Food for Home Consumption Transporting 315 3.00 MRRA Amount D Utilities 005 3.00 Communications Use Tax Purchases 006 3.00 Transporting Use Tax From Inventory 004 3.00 Utilities 029 3.00 030 3.00 011 1.90 062 3.00 315 3.00 017 1.90 Retail Sales Retail Sales Food for Home Consumption 062 1.90 005 3.00 315 1.90 006 3.00 MRRA Amount D 005 1.90 004 3.00 Communications 006 1.90 029 3.00 Transporting 004 1.90 030 3.00 Utilities 029 1.90 030 1.90
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE RATE
JEROME JO YAV KEARNY
018 3.50 Advertising
Advertising
012 3.50 Amusements
Amusements
015 3.00 Contracting - Prime
Contracting - Prime
016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Publication Severance - Metal Mining 009 3.50 Hotels Publication 044 3.50 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE KN PNL KINGMAN KM MOH 018 4.00 018 2.50 Advertising 012 4.00 012 2.50 Amusements 015 4.00 015 2.50 Contracting - Prime 016 4.00 016 2.50 Contracting - Speculative Builders 037 4.00 037 2.50 Contracting - Owner Builder 010 4.00 010 2.50 Job Printing 027 4.00 027 2.50 Manufactured Buildings 020 4.00 020 2.50 Timbering and Other Extraction 009 4.00 019 0.10 Severance - Metal Mining 044 4.00 009 2.50 Publication 144 4.00 044 2.50 Hotels Residential Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax)B 045 2.50 144 4.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 045 3.50 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.50 045 2.00 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.50 214 3.50 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 011 4.50 Retail Sales Restaurant and Bars 214 4.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 011 4.00 214 2.50 Rental, Leasing, & Licensing for Use of TPP 017 4.00 011 2.50 Restaurant and Bars Retail Sales Food for Home Consumption 017 3.50 Retail Sales 315 3.50 MRRA Amount D MRRA Amount D 005 3.50 Communications Communications 006 3.50 Transporting Transporting 004 3.50 Utilities Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
LAKE HAVASU CITY LH MOH LITCHFIELD PARK 012 2.00 Amusements Advertising 015 2.00 Contracting - Prime Amusements 016 2.00 Contracting - Speculative Builders Contracting - Prime 037 2.00 Contracting - Owner Builder Contracting - Speculative Builders 010 2.00 Job Printing Contracting - Owner Builder 049 $.03 Jet Fuel Sales (cents per gallon) Job Printing 027 2.00 Manufactured Buildings Manufactured Buildings 020 2.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.00 Publication Publication 044 2.00 Hotels Hotels 144 3.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 062 4.00 111 1.00 Restaurant and Bars (Additional Tax) A 315 4.00 017 2.50 Retail Sales 005 4.00 315 2.50 MRRA Amount D 006 4.00 005 2.50 Communications 004 4.00 006 2.50 Transporting 029 4.00 004 2.50 Utilities 030 4.00 029 2.50 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
LP MAR MAMMOTH MH PNL
018 2.80 018 4.00
Advertising
012 4.00
012 2.80 Amusements
015 4.00
015 4.80 Contracting - Prime
016 4.00
016 4.80 Contracting - Speculative Builders 037 4.00 037 4.80 Contracting - Owner Builder 010 4.00 010 2.80 Job Printing 027 2.80 027 4.00 Manufactured Buildings 020 4.00 020 2.80 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 4.00 009 2.80 Publication 044 4.00 044 2.80 Hotels 144 4.00 144 1.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 214 2.00 Rental, Leasing, & Licensing for Use of TPP 045 2.80 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 040 2.00 Rental Occupancy 213 4.00 213 2.80 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 111 1.00 Restaurant and Bars (Additional Tax) A Restaurant and Bars 017 2.00 Retail Sales Retail Sales 214 4.00 214 2.80 011 4.00 011 2.80 Restaurant and Bars 017 4.00 017 2.80 Retail Sales Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 315 2.00 MRRA Amount D 005 2.00 MRRA Amount D Communications 006 2.00 Transporting Communications 004 2.00 Utilities Transporting 051 $.03 Jet Fuel Use Tax (cents per gallon) Utilities 029 2.00 Use Tax Purchases Use Tax Purchases 030 2.00 Use Tax From Inventory Use Tax From Inventory 062 4.00 062 2.80 315 4.00 315 2.80 MRRA Amount D 005 2.80 005 4.00 Communications 006 4.00 006 2.80 Transporting 004 4.00 004 2.80 Utilities 029 2.00 029 2.80 Use Tax Purchases 030 2.00 030 2.80 Use Tax From Inventory
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE RATE
MARANA MA PMA/PNL MARICOPA
012 2.50 Advertising
Amusements
015 4.00 Amusements
Contracting - Prime
016 4.00 Contracting - Prime
Contracting - Speculative Builders
037 4.00 Contracting - Speculative Builders Contracting - Owner Builder 010 2.50 Contracting - Owner Builder Job Printing 027 2.00 Job Printing Manufactured Buildings 020 2.50 Timbering and Other Extraction Manufactured Buildings 019 0.10 Timbering and Other Extraction Severance - Metal Mining 009 2.50 Severance - Metal Mining Publication 044 2.50 Publication Hotels 144 6.00 Hotels Hotel/Motel (Additional Tax)B 213 2.50 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE MP PNL MESA ME MAR 018 2.00 018 2.00 Advertising 012 2.00 012 2.00 Amusements 015 3.50 015 2.00 Contracting - Prime 016 3.50 016 2.00 Contracting - Speculative Builders 037 3.50 037 2.00 Contracting - Owner Builder 010 2.00 010 2.00 Job Printing Jet Fuel Sales (cents per gallon) 027 2.00 049 $.03 020 2.00 027 2.00 Manufactured Buildings 019 0.10 020 2.00 Timbering and Other Extraction 009 2.00 019 0.10 Severance - Metal Mining 044 2.00 009 2.00 Publication 144 5.50 044 2.00 Hotels Residential Rental, Leasing, & Licensing for Use 040 2.50 Rental Occupancy 045 2.00 144 5.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 214 2.50 Rental, Leasing, & Licensing for Use of TPP 213 2.00 045 2.00 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 011 2.50 Restaurant and Bars 017 2.50 Restaurant and Bars Retail Sales Retails Sales (Single Item Over $5000) 717 2.00 Retail Sales 214 2.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 011 2.00 214 2.00 Rental, Leasing, & Licensing for Use of TPP 017 2.00 011 2.00 Restaurant and Bars Retail Sales Food for Home Consumption 315 2.50 MRRA Amount D 005 4.00 MRRA Amount D Communications 006 2.50 Transporting Communications 004 4.00 Transporting Utilities 029 2.50 Utilities Use Tax Purchases (Single Item Over $5000) 729 2.00 Use Tax Purchases 030 2.50 Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
MIAMI MM GLA NOGALES
018 2.50
Advertising Advertising
012 2.50
Amusements Amusements
015 2.50
Contracting - Prime Contracting - Prime 016 2.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 2.50 Contracting - Owner Builder Contracting - Owner Builder 010 2.50 Job Printing Job Printing 027 2.50 Manufactured Buildings Manufactured Buildings 020 2.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 2.50 Publication Publication 044 2.50 Hotels Hotels 045 2.50 Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax)B 062 2.00 017 2.00 Retail Sales 315 2.00 315 2.00 MRRA Amount D 005 2.00 005 2.00 Communications 006 2.00 006 2.00 Transporting 004 2.00 004 2.00 Utilities 029 2.00 485 2.00 Wastewater Utility Services 030 2.00 051 $.03 Jet Fuel Use Tax (cents per gallon) 029 2.00 030 2.00 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE NO STC ORO VALLEY OR PMA 018 2.00 018 2.50 Advertising 012 2.00 012 2.50 Amusements 015 2.00 015 4.00 Contracting - Prime 016 2.00 016 4.00 Contracting - Speculative Builders 037 2.00 037 4.00 Contracting - Owner Builder 010 2.00 010 2.50 Job Printing 027 2.00 027 2.50 Manufactured Buildings 020 2.00 020 2.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 2.50 Publication 044 2.00 044 2.50 Hotels 144 4.00 144 6.00 Hotel/Motel (Additional Tax) B Residential Rental, Leasing, & Licensing for Use 213 2.50 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 045 2.00 040 2.00 Rental Occupancy Commercial Rental, Leasing, & Licensing for Use 214 2.50 Restaurant and Bars 213 2.00 214 2.50 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 011 2.50 017 2.50 Retail Sales Restaurant and Bars 062 2.50 Retail Sales Food for Home Consumption Retail Sales 214 2.00 011 2.50 Restaurant and Bars 011 2.00 017 2.50 Retail Sales 017 2.00 315 2.50 MRRA Amount D Retail Sales for Food for Home Consumption 315 2.50 MRRA Amount D 005 2.50 Communications MRRA Amount D 006 2.50 Transporting Communications Use Tax Purchases 029 2.50 Transporting Use Tax From Inventory 030 2.50 Utilities Public Utility Right of Way Wastewater Utility Services 062 2.00 006 2.50 Transporting 315 2.00 004 4.00 Utilities 005 2.00 006 2.00 004 2.00 133 2.00 485 2.00
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX COUNTY CITY/TOWN NAME
CITY/TOWN NAME
CITY CODE CODE RATE
PAGE PG COC PARADISE VALLEY
018 3.00 Advertising
Advertising
012 3.00 Amusements
Amusements
015 3.00 Contracting - Prime
Contracting - Prime
016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 4.263 Hotel/Motel (Additional Tax) B Hotel/Motel (Additional Tax) B REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE PV MAR PARKER PK LAP 018 2.50 018 2.00 Advertising 012 2.50 012 2.00 Amusements 015 2.50 015 2.00 Contracting - Prime 016 2.50 016 2.00 Contracting - Speculative Builders 037 2.50 037 2.00 Contracting - Owner Builder 010 2.50 010 2.00 Job Printing 027 2.50 027 2.00 Manufactured Buildings 020 2.50 020 2.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.50 009 2.00 Publication 044 2.50 044 2.00 Hotels 144 3.40 144 4.00 Hotel/Motel (Additional Tax) B Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 1.65 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Commercial Lease (Additional Tax) C Rental, Leasing, & Licensing for Use of TPP 011 4.00 Rental Occupancy Restaurant and Bars 213 1.65 213 2.00 Commercial Rental, Leasing, & Licensing for Use 313 0.85 214 2.00 Rental, Leasing, & Licensing for Use of TPP 040 1.65 011 4.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 017 3.00 Retail Sales 387 2.00 Restaurant and Bars Retail Sales (Single Item Portion Over $3,000) 062 3.00 Retail Sales Retail Sales Food for Home Consumption 214 2.50 017 2.00 Retail Sales 011 2.50 467 1.00 Retail Sales (Single Item Portion Over $2,500) 017 2.50 315 2.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D 005 3.00 MRRA Amount D Communications 006 3.00 Communications Transporting 004 3.00 Transporting Utilities 029 3.00 Utilities 389 2.00 Use Tax Purchases Use Tax Purch (Single Item Portion Over $3,000) 030 3.00 Use Tax From Inventory Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
PATAGONIA PA STC PAYSON
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 116 3.00 Feed at Wholesale Job Printing 010 3.00 Job Printing Manufactured Buildings 027 3.00 Manufactured Buildings Timbering and Other Extraction 020 3.00 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 3.00 Publication Hotels 044 3.00 Hotel/Motel (Additional Tax) B Hotels 062 2.50 005 2.00 Communications 315 2.50 006 2.00 Transporting 005 2.50 004 3.00 Utilities 006 2.50 004 2.50 029 2.50 030 2.50 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
PS GLA
PEORIA PE MAR/YAV
018 2.88
018 1.80
Advertising
012 2.88
012 2.80
Amusements
015 2.88
015 1.80
Contracting - Prime
016 2.88
016 1.80
Contracting - Speculative Builders
037 2.88
037 1.80
Contracting - Owner Builder
010 2.88
010 1.80
Job Printing
027 2.88
027 1.80
Manufactured Buildings
020 2.88
020 1.80
Timbering and Other Extraction
019 0.10
019 0.10
Severance - Metal Mining
009 2.88
009 1.80
Publication
044 2.88
044 1.80
Hotels
144 5.00
144 3.80
Hotel/Motel (Additional Tax) B
Commercial Rental, Leasing, & Licensing for Use 144 3.00 Hotel/Motel (Additional Tax) B 045 3.00 Residential Rental, Leasing, & Licensing for Use Rental Occupancy 213 2.88 045 1.80 Residential Rental, Leasing, & Licensing for Use 040 2.00 213 1.80 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 213 3.00 Commercial Rental, Leasing, & Licensing for Use 040 3.00 Rental Occupancy Restaurant and Bars 214 3.00 Rental, Leasing, & Licensing for Use of TPP Retail Sales 214 2.88 040 1.80 Rental Occupancy 011 2.88 214 1.80 Rental, Leasing, & Licensing for Use of TPP 017 2.88 011 2.80 Restaurant and Bars Retail Sales Food for Home Consumption 011 3.00 Restaurant and Bars 017 3.00 MRRA Amount D Retail Sales 062 2.50 Retail Sales Food for Home Consumption Communications 315 3.00 MRRA Amount D Transporting 005 3.00 Communications Utilities 006 3.00 Transporting 004 3.00 Utilities 062 2.88 017 1.80 Retail Sales 315 2.88 062 1.60 Retail Sales Food for Home Consumption 005 2.88 315 1.80 MRRA Amount D 006 2.88 005 1.80 Communications 004 2.88 006 1.80 Transporting 004 3.30 Utilities 029 1.80 030 1.80
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business

# Effective April 1, 2023

REGION / BUSINESS TAX REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME COUNTY CITY/TOWN NAME COUNTY
CITY/TOWN NAME
RATE
CITY CODE CODE CITY CODE CODE RATE CITY CODE CODE RATE
GRA
PHOENIX PX
Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Job Printing
MAR PIMA PM
0.50 018 2.00
Advertising
2.30 012 2.00
Amusements
2.30 015 3.00
Contracting - Prime
2.30 016 3.00
Contracting - Speculative Builders
2.30 037 3.00
Contracting - Owner Builder
2.30 010 2.00
Job Printing
PINETOP-LAKESIDE PP NAV
018 3.00
Advertising
012 3.00
Amusements
015 3.00
Contracting - Prime
016 3.00
Contracting - Speculative Builders
037 3.00
Contracting - Owner Builder
010 3.00
Job Printing
$.00732
Jet Fuel Sales (cents per gallon)
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax) B
Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Commercial Lease (Additional Tax)C Rental Occupancy Rental, Leasing, & Licensing for Use of TPP Short-Term Motor Vehicle Rental (Additional Tax) E Restaurant and Bars Retail Sales Retail Sales (Single Item Portion over $11,631) MRRA Amount D Communications Transporting Utilities Wastewater Removal Services 027 2.00 Manufactured Buildings 2.30 020 2.00 Timbering and Other Extraction 2.30 019 0.10 Severance - Metal Mining 0.10 009 2.00 Publication 2.30 044 2.00 Hotels 2.30 045 2.00 Residential Rental, Leasing, & Licensing for Use 3.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use 2.30 214 2.00 Rental, Leasing, & Licensing for Use of TPP 2.30 011 2.00 Restaurant and Bars 0.10 017 2.00 Retail Sales 2.30 062 2.00 Retail Sales Food for Home Consumption 2.30 315 2.00 MRRA Amount D 2.00 005 2.00 Communications 2.30 006 2.00 Transporting 2.30 004 2.00 Utilities 2.00 2.30 4.70 2.30 2.70 2.70 027 3.00 Manufactured Buildings 020 3.00 Timbering and Other Extraction 019 0.10 Severance - Metal Mining 009 3.00 Publication 044 3.00 Hotels 144 3.00 Hotel/Motel (Additional Tax) B 045 3.00 Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 111 2.00 Restaurant and Bars (Additional Tax) A 017 3.00 Retail Sales 357 1.50 Retail Sales (Single Item Portion Over $5,000) 062 3.00 Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D 005 3.00 Communications 006 3.00 Transporting 004 3.00 Utilities $.00732 Jet Fuel Use Tax (cents per gallon) Use Tax Purch (Single Item Portion over $11,631) 2.30 2.00 2.30
BUSINESS
REGION /
CITY/TOWN NAME
CITY CODE CODE
PRESCOTT PR
Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Feed at Wholesale
Job Printing
Jet Fuel Sales (cents per gallon)
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax) B
Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Retail Sales Food for Home Consumption MRRA Amount D Communications Transporting Utilities Jet Fuel Use Tax (cents per gallon) TAX REGION / BUSINESS TAX RATE COUNTY CITY/TOWN NAME CITY CODE CODE RATE YAV PRESCOTT VALLEY PL 2.00 018 2.83 Advertising 2.83 2.00 012 Amusements 2.83 2.00 015 Contracting - Prime 2.83 2.00 016 Contracting - Speculative Builders 2.83 2.00 037 Contracting - Owner Builder 2.83 2.00 010 Job Printing 2.83 2.00 027 Manufactured Buildings 2.83 $.015 020 Timbering and Other Extraction 2.00 019 0.10 Severance - Metal Mining 2.83 2.00 009 Publication 2.83 0.10 044 Hotels 2.83 2.00 144 Hotel/Motel (Additional Tax) B 2.83 2.00 214 Rental, Leasing, & Licensing for Use of TPP 2.83 3.00 011 Restaurant and Bars 2.83 2.00 017 Retail Sales 2.83 2.00 062 Retail Sales Food for Home Consumption 2.83 2.00 315 MRRA Amount D 2.83 2.00 005 Communications 2.83 2.00 006 Transporting 2.83 2.00 004 Utilities 2.83 2.00 485 Wastewater Utility Services 2.83 2.00 029 2.83 2.00 030 2.00 $.015 2.00 2.00 REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE
YAV QUARTZSITE QZ LAP
012 2.50
Amusements
015 3.50
Contracting - Prime
016 3.50
Contracting - Speculative Builders
037 3.50
Contracting - Owner Builder
010 2.50
Job Printing
027 3.50
Manufactured Buildings
020 2.50
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.50
Publication
044 5.50
Hotels
213 2.50
Commercial Rental, Leasing, & Licensing for Use 214 2.50 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars 017 2.50 Retail Sales 367 1.00 Retail Sales (Single Item Portion Over $10,000) 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 029 2.50 369 1.00 Use Tax Purchases (Single item portion over $10,000) 030 2.50
(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.

# Arizona State, County and City Tax Rate Look-Up Tool

REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
QUEEN CREEK QC MAR/PNL
018 2.25
Advertising
012 2.25
Amusements
015 4.25
Contracting - Prime
016 4.25
Contracting - Speculative Builders
037 4.25
Contracting - Owner Builder
010 2.25
Job Printing
027 2.25
Manufactured Buildings
020 2.25
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.25
Publication
044 2.25
Hotels
144 3.00
Hotel/Motel (Additional Tax)B
045 2.25
Residential Rental, Leasing, & Licensing for Use 213 2.25 Commercial Rental, Leasing, & Licensing for Use 214 2.25 Rental, Leasing, & Licensing for Use of TPP 011 2.25 Restaurant and Bars 017 2.25 Retail Sales 062 2.25 Retail Sales Food for Home Consumption 315 2.25 MRRA Amount D 005 2.25 Communications 006 2.25 Transporting 004 2.25 Utilities 029 2.25 030 2.25 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
SAHUARITA SA PMA
012 2.00
Amusements
015 4.00
Contracting - Prime
016 4.00
Contracting - Speculative Builders
037 4.00
Contracting - Owner Builder
010 2.00
Job Printing
027 2.00
Manufactured Buildings
020 2.00
Timbering and Other Extraction
019 0.10
Severance - Metal Mining
009 2.00
Publication
044 2.00
Hotels
144 2.00
Hotel/Motel (Additional Tax)B
045 2.00
Residential Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 214 2.00 Rental, Leasing, & Licensing for Use of TPP 011 2.00 Restaurant and Bars 017 2.00 Retail Sales 315 2.00 MRRA Amount D 005 2.00 Communications 006 2.00 Transporting 004 2.00 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax.
(B) If you report under Hotel (Business code 044), this city has an Additional
TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective April 1, 2023 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY CITY/TOWN NAME CITY/TOWN NAME CITY CODE CODE RATE CITY CODE CODE RATE QD MAR SAFFORD SF GRA

QUEEN CREEK SPECIAL DISTRICT
012 2.50 018 2.50
Amusements Advertising
010 2.50 012 2.50
Job Printing Amusements
009 2.50 015 2.50
Publication Contracting - Prime
044 2.50 016 2.50
Hotels Contracting - Speculative Builders 011 2.50 037 2.50 Restaurant and Bars Contracting - Owner Builder 017 2.50 116 2.50 Retail Sales Feed at Wholesale 062 2.50 010 2.50 Retail Sales Food for Home Consumption Job Printing 315 2.50 027 2.50 MRRA Amount D Manufactured Buildings 005 2.50 020 2.50 Communications Timbering and Other Extraction 006 2.50 019 0.10 Transporting Severance - Metal Mining 004 2.50 009 2.50 Utilities Publication 044 2.50 Hotels 144 5.00 Call 480-358-3000 to find out if these rates apply to your business activities in Hotel/Motel (Additional Tax)B Queen Creek. 213 2.50 Commercial Rental, Leasing, & Licensing for Use 040 2.50 Rental Occupancy 214 2.50 Rental, Leasing, & Licensing for Use of TPP 011 2.50 Restaurant and Bars 017 2.50 Retail Sales 717 1.00 Retail Sales (Single Item Over $5,000) 062 2.50 Retail Sales Food for Home Consumption 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 004 2.50 Utilities 029 2.50 729 1.00 Use Tax Purchases (Single Item Over $5,000) 030 2.50 REGION / BUSINESS TAX EGION / CITY BUSINESS TAX COUNTY COUNTY CITY/TOWN NAME CITY/TOWN NAME CITY CODE CODE RATE CODE CODE RATE SAN LUIS SU YMA SCOTTSDALE SC MAR 018 4.00 018 1.75 Advertising Advertising 012 4.00 012 1.75 Amusements Amusements 015 4.00 015 1.75 Contracting - Prime Contracting - Prime 016 4.00 016 1.75 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 037 1.75 Contracting - Owner Builder Contracting - Owner Builder 010 4.00 116 1.75 Job Printing Feed at Wholesale 027 4.00 010 1.75 Manufactured Buildings Job Printing 020 4.00 049 $.018 Timbering and Other Extraction Jet Fuel Sales (cents per gallon) 019 0.10 027 1.75 Severance - Metal Mining Manufactured Buildings 009 4.00 020 1.75 Publication Timbering and Other Extraction 044 4.00 019 0.10 Hotels Severance - Metal Mining 045 4.00 009 1.75 Residential Rental, Leasing, & Licensing for Use Publication 213 4.00 044 1.75 Commercial Rental, Leasing, & Licensing for Use Hotels 214 4.00 144 5.00 Hotel/Motel (Additional Tax)B Rental, Leasing, & Licensing for Use of TPP 011 4.00 045 1.75 Restaurant and Bars Residential Rental, Leasing, & Licensing for Use 017 4.00 213 1.75 Retail Sales Commercial Rental, Leasing, & Licensing for Use Retail Sales (Single Item Portion Over $2,500) 467 1.50 214 1.75 Rental, Leasing, & Licensing for Use of TPP 062 4.00 011 1.75 Retail Sales Food for Home Consumption Restaurant and Bars 315 4.00 017 1.75 MRRA Amount D Retail Sales 005 4.00 062 1.75 Communications Retail Sales Food for Home Consumption 006 4.00 315 1.75 Transporting MRRA Amount D 004 4.00 005 1.75 Utilities Communications 029 4.00 006 1.75 Use Tax Purchases Transporting Use Tax Purch (Single Item Portion over $2,500) 469 1.50 004 1.75 Utilities 030 4.00 485 1.75 Use Tax From Inventory Wastewater Removal Services 051 $.018 Jet Fuel Use Tax (cents per gallon) 029 1.55 030 1.55
(C) "Additional Tax" means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SEDONA SE COC/YAV SHOW LOW
012 3.50
Amusements Advertising
3.50
Contracting - Prime Amusements
3.50
Contracting - Speculative Builders Contracting - Prime 3.50 Contracting - Owner Builder Contracting - Speculative Builders 3.50 Job Printing Contracting - Owner Builder 3.50 Manufactured Buildings Job Printing 3.50 Timbering and Other Extraction Manufactured Buildings 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.50 Publication Severance - Metal Mining 3.50 Hotels Publication 3.50 Hotel/Motel (Additional Tax)B Hotels REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE SL NAV SIERRA VISTA SR COH 018 2.00 018 1.95 Advertising 012 2.00 012 1.95 Amusements 015 2.00 015 1.95 Contracting - Prime 016 2.00 016 1.95 Contracting - Speculative Builders 037 2.00 037 1.95 Contracting - Owner Builder 010 2.00 116 1.95 Feed at Wholesale 027 2.00 049 $.02 Jet Fuel Sales (cents per gallon) 020 2.00 010 1.95 Job Printing 019 0.10 027 1.95 Manufactured Buildings 009 2.00 020 1.95 Timbering and Other Extraction 044 2.00 019 0.10 Severance - Metal Mining Commercial Rental, Leasing, & Licensing for Use 213 3.50 Commercial Rental, Leasing, & Licensing for Use 3.50 213 2.00 009 1.95 Publication Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 3.50 Restaurant and Bars Restaurant and Bars 3.50 Retail Sales Retail Sales 3.50 214 2.00 244 5.50 Extended Stay 011 2.00 045 1.00 Residential Rental, Leasing, & Licensing for Use 017 2.00 213 1.00 Commercial Rental, Leasing, & Licensing for Use Retail Sales Food for Home Consumption MRRA Amount D 3.50 005 MRRA Amount D Communications 3.50 Transporting Communications 3.50 Utilities Transporting 3.00 Use Tax Purchases Utilities 3.00 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SNOWFLAKE SN NAV SOMERTON
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 062 2.00 214 1.95 Rental, Leasing, & Licensing for Use of TPP 315 2.00 011 2.60 Restaurant and Bars 005 2.00 017 1.95 Retail Sales 006 2.00 062 1.95 Retail Sales Food for Home Consumption 004 2.00 315 1.95 MRRA Amount D 005 2.00 Communications 004 2.00 Utilities 051 $.02 Jet Fuel Use Tax (cents per gallon) 029 1.95 030 1.95 REGION / BUSINESS TAX REGION / BUSINESS TAX COUNTY COUNTY
CITY/TOWN NAME
CITY CODE CODE RATE CITY CODE CODE RATE SO YMA SOUTH TUCSON ST PMA 018 3.30 018 5.50 Advertising 012 3.30 012 5.50 Amusements 015 3.30 015 5.50 Contracting - Prime 016 3.30 016 5.50 Contracting - Speculative Builders 037 3.30 037 5.50 Contracting - Owner Builder 010 3.30 010 5.50 Job Printing 027 3.30 027 5.50 Manufactured Buildings 020 3.30 020 2.50 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 3.30 009 5.50 Publication 044 3.30 044 3.50 Hotels Residential Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B 045 3.30 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 3.30 045 2.50 Residential Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars Restaurant and Bars 017 3.00 Retail Sales Retail Sales Retail Sales (Single Item Portion Over $10,000) 214 3.30 213 2.50 Commercial Rental, Leasing, & Licensing for Use Commercial Lease (Additional Tax) C 011 3.30 313 4.00 017 3.30 214 6.50 Rental, Leasing, & Licensing for Use of TPP Retail Sales Food for Home Consumption 367 2.00 062 3.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D Communications 005 3.00 Communications Transporting 006 3.00 Transporting Utilities 004 3.00 Utilities Use Tax Purchases Use Tax Purchases 029 3.00 Use Tax From Inventory Use Tax Purchases(Single Item Portion Over $10,000) 369 2.00 030 3.00 062 3.30 011 5.50 Restaurant and Bars 315 3.30 017 5.00 Retail Sales 005 3.30 062 1.50 Retail Sales Food for Home Consumption 006 3.30 315 5.00 MRRA Amount D 004 3.30 005 5.50 Communications 029 2.50 006 5.50 Transporting 030 2.50 004 5.50 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SPRINGERVILLE SV APA ST JOHNS
018 3.00
Advertising Advertising
012 3.00
Amusements Amusements
015 3.00
Contracting - Prime Contracting - Prime 016 3.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.00 Contracting - Owner Builder Contracting - Owner Builder 010 3.00 Job Printing Job Printing 027 3.00 Manufactured Buildings Manufactured Buildings 020 3.00 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.00 Publication Publication 044 3.00 Hotels Hotels 144 2.00 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
SJ APA STAR VALLEY SY GLA
018 2.00
018 3.00 Advertising
012 2.00
012 3.00 Amusements
015 2.00
015 3.00 Contracting - Prime
016 2.00
016 3.00 Contracting - Speculative Builders 037 2.00 037 3.00 Contracting - Owner Builder 010 2.00 010 3.00 Job Printing 027 3.00 027 2.00 Manufactured Buildings 020 2.00 020 3.00 Timbering and Other Extraction 019 0.10 019 0.10 Severance - Metal Mining 009 2.00 009 3.00 Publication 044 2.00 044 3.00 Hotels 045 2.00 144 3.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 045 3.00 Residential Rental, Leasing, & Licensing for Use 045 2.00 213 2.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 040 3.00 Rental Occupancy 214 2.00 213 2.00 Restaurant and Bars Rental, Leasing, & Licensing for Use of TPP 214 3.00 Rental, Leasing, & Licensing for Use of TPP 011 3.00 Restaurant and Bars Restaurant and Bars 017 3.00 Retail Sales Retail Sales 011 2.00 214 3.00 017 2.00 011 3.00 Retail Sales 062 2.00 017 3.00 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 397 2.00 Retail Sales (Single Item Portion Over $1,000) 062 3.00 MRRA Amount D Retail Sales Food for Home Consumption 315 3.00 MRRA Amount D Communications 005 3.00 Communications Transporting 006 3.00 Transporting Utilities 004 3.00 Utilities Use Tax Purchases REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
SUPERIOR SI PNL SURPRISE
018 4.00
Advertising Advertising
012 4.00
Amusements Amusements
015 4.00
Contracting - Prime Contracting - Prime 016 4.00 Contracting - Speculative Builders Contracting - Speculative Builders 037 4.00 Contracting - Owner Builder Contracting - Owner Builder 010 4.00 Job Printing Feed at Wholesale 027 4.00 Manufactured Buildings Job Printing 020 4.00 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 4.00 Publication Severance - Metal Mining 044 4.00 Hotels Publication 144 4.00 Hotel/Motel (Additional Tax)B Hotels 045 2.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 315 2.00 062 3.00 MRRA Amount D 005 2.00 315 3.00 Communications 005 3.00 006 2.00 Transporting 004 2.00 006 3.00 Utilities 004 3.00 029 3.00 030 3.00 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME
CITY CODE CODE RATE
CITY CODE CODE RATE
SP MAR TAYLOR TL NAV
018 3.00
018 2.20 Advertising
012 3.00
012 2.20 Amusements
015 3.00
015 3.70 Contracting - Prime
016 3.00
016 3.70 Contracting - Speculative Builders 037 3.00 037 3.70 Contracting - Owner Builder 010 3.00 116 2.20 Job Printing 010 2.20 027 3.00 Manufactured Buildings 020 3.00 027 2.20 Timbering and Other Extraction 019 0.10 020 2.20 Severance - Metal Mining 009 3.00 019 0.10 Publication 044 3.00 009 2.20 Hotels 144 3.00 044 2.20 Hotel/Motel (Additional Tax)B 144 4.52 045 2.00 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 213 2.00 Commercial Rental, Leasing, & Licensing for Use 213 2.00 045 2.20 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 214 4.00 Rental, Leasing, & Licensing for Use of TPP 011 4.00 Restaurant and Bars Rental Occupancy 214 3.00 213 2.20 011 3.00 040 2.20 Restaurant and Bars Retail Sales Rental, Leasing, & Licensing for Use of TPP 017 4.00 Retail Sales 407 1.00 Retail Sales (Single Item Portion Over $500) Restaurant and Bars 315 4.00 MRRA Amount D Retail Sales 005 4.00 MRRA Amount D Communications 006 4.00 Transporting Communications 004 4.00 Utilities Transporting Utilities 017 3.00 214 2.20 062 3.00 011 3.20 Retail Sales Food for Home Consumption 315 3.00 017 2.20 MRRA Amount D 315 2.20 005 3.00 Communications Transporting 006 3.00 005 2.20 Utilities 004 3.00 006 2.20 029 3.00 004 2.20 030 3.00 029 2.20 030 2.20
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
TEMPE TE MAR THATCHER
018 1.80
Advertising Amusements
012 1.80
Amusements Contracting - Prime
Contracting - Prime
REGION / BUSINESS TAX
COUNTY CITY/TOWN NAME
CITY CODE CODE RATE
TC GRA TOLLESON
012 2.50 Amusements
015 3.50 Contracting - Prime
REGION / BUSINESS TAX

# COUNTY

CITY CODE CODE RATE
TN MAR
012 2.50
015 2.50
Contracting - Speculative Builders Contracting - Speculative Builders 015 1.80 Contracting - Speculative Builders 016 3.50 016 2.50 Contracting - Owner Builder 016 1.80 Contracting - Owner Builder 037 1.80 Contracting - Owner Builder Job Printing 010 1.80 Job Printing Manufactured Buildings 037 3.50 010 2.50 Job Printing 027 2.50 Manufactured Buildings 037 2.50 010 2.50 027 2.50 Timbering and Other Extraction Timbering and Other Extraction 027 1.80 Manufactured Buildings 020 1.80 Timbering and Other Extraction Severance - Metal Mining 019 0.10 Severance - Metal Mining Publication 009 1.80 Publication Hotels 044 1.80 Hotels 020 2.50 019 0.10 Severance - Metal Mining 009 2.50 Publication 044 2.50 Hotels 020 2.50 019 0.10 009 2.50 044 2.50 Hotel/Motel (Additional Tax)B Hotel/Motel (Additional Tax)B 144 3.00 144 2.00 Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 144 5.00 Hotel/Motel (Additional Tax)B 045 2.00 045 2.50 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 045 1.80 Residential Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 213 2.00 213 2.50 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP 213 1.80 214 1.80 Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars 011 1.80 Restaurant and Bars Retail Sales Retail Sales 214 2.50 011 2.50 Restaurant and Bars 017 2.50 Retail Sales 214 2.50 011 2.50 017 2.50 Retail Sales (Single Item Over $5,000) Retail Sales (Single Item Portion Over $5,000) 017 1.80 Retail Sales Food for Home Consumption 717 1.00 357 2.00 Retail Sales Food for Home Consumption Retail Sales Food for Home Consumption 062 1.80 315 1.80 MRRA Amount D MRRA Amount D 005 1.80 Communications Communications 006 1.80 Transporting Transporting 004 1.80 Utilities Utilities 029 1.80 Use Tax Purchases Use Tax Purchases 062 2.50 315 2.50 MRRA Amount D 005 2.50 Communications 006 2.50 Transporting 004 2.50 Utilities 029 2.50 062 2.50 315 2.50 005 2.50 006 2.50 004 2.50 029 2.50 Use Tax (Single Item Portion Over $5,000) 030 1.80 Use Tax From Inventory Use Tax From Inventory REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
TOMBSTONE TS COH TUCSON
018 3.50
Advertising Amusements
012 3.50
Amusements Contracting - Prime
Contracting - Prime
030 2.50
Use tax From Inventory
REGION / BUSINESS TAX
COUNTY CITY/TOWN NAME
CITY CODE CODE RATE
TU PMA TUSAYAN
012 2.60 Advertising
015 2.60 Amusements
359 2.00
030 2.50
REGION / BUSINESS TAX

# COUNTY

CITY CODE CODE RATE
TY COC
018 2.00
012 2.00
Contracting - Speculative Builders
015 3.50 016 2.60 Contracting - Prime 015 2.00 Contracting - Speculative Builders 016 3.5 Contracting - Speculative Builders Contracting - Owner Builder 0 Job Printing 037 3.50 Contracting - Owner Builder Manufactured Buildings Job Printing 037 2.60 010 2.60 Contracting - Owner Builder 027 2.60 Job Printing 016 2.00 037 2.00 010 2.00 Timbering and Other Extraction 010 3.50 Manufactured Buildings 020 2.60 Manufactured Buildings 027 2.00 Timbering and Other Extraction 027 3.50 Severance - Metal Mining 020 3.50 Timbering and Other Extraction Publication 019 0.10 Severance - Metal Mining Hotels 019 0.10 009 2.60 Severance - Metal Mining 044 6.00 Publication 020 2.00 019 0.10 009 2.00 Bed Surtax (Additional Tax) (Per night) 009 3.50 Publication 035 $4.00 ea Hotels 044 2.00 Commercial Rental, Leasing, & Licensing for Use 044 3.50 Hotels Hotel/Motel (Additional Tax)B 213 2.60 144 2.00 Rental, Leasing, & Licensing for Use of TPP Commercial Rental, Leasing, & Licensing for Use 144 4.00 Hotel/Motel (Additional Tax)B Residential Rental, Leasing, & Licensing for Use 214 2.60 213 2.00 Rental, Leasing, & Licensing for Use of TPP 045 2.50 Restaurant and Bars 213 2.50 Commercial Rental, Leasing, & Licensing for Use Retail Sales 214 3.50 Rental, Leasing, & Licensing for Use of TPP MRRA Amount D 011 3.50 Restaurant and Bars Communications Retail Sales 011 2.60 017 2.60 Restaurant and Bars 315 2.60 Retail Sales 005 2.60 MRRA Amount D 214 2.00 011 4.00 017 2.00 315 2.00 Public Utility (Additional Communications) F 017 3.50 315 3.50 MRRA Amount D Transporting 005 3.50 Communications Utilities Transporting 105 4.50 Communications 006 2.60 Transporting 004 2.60 Utilities 005 2.00 006 2.00 004 2.00 Public Utility (Additional Utility)G 006 3.50 Public Utility Right of Way 104 4.50 133 1.50 029 2.60 030 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).
(C) "Additional Tax" means in addition to Commercial Lease. Review each City/Town for tax on Food for Home Consumption.
(A) "Additional Tax" means in addition to Restaurant Tax.
(D) Report amount due on materials purchased exempt from tax and incorporated (E) When reporting for Short Term Motor Vehicle you must report Business
(B) If you report under Hotel (Business code 044), this city has an Additional into a Maintenance, Repair, Replacement or Alteration (MRRA) project. Code 214 and 114 for this City.

Arizona State, County and City Tax Rate Look-Up Tool Effective April 1, 2023 REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
WELLTON WT YMA WICKENBURG
018 3.50
Advertising Advertising
012 3.50
Amusements Amusements
015 3.50
Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Feed at Wholesale 027 3.50 Manufactured Buildings Job Printing 020 3.50 Timbering and Other Extraction Manufactured Buildings 019 0.10 Severance - Metal Mining Timbering and Other Extraction 009 3.50 Publication Severance - Metal Mining 044 3.50 Hotels Publication 144 3.50 Hotel/Motel (Additional Tax)B Hotels 045 2.50 Residential Rental, Leasing, & Licensing for Use Hotel/Motel (Additional Tax)B 213 2.50 Commercial Rental, Leasing, & Licensing for Use REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME

# COUNTY

CITY CODE CODE RATE
CITY CODE CODE RATE
WILLCOX WC COH
WB MAR/YAV
018 3.00
Advertising
018 2.20
012 3.00
Amusements
012 2.20
015 3.00
Contracting - Prime
015 3.50
016 3.00
Contracting - Speculative Builders
016 3.50
037 3.00
Contracting - Owner Builder
037 3.50
010 3.00
Job Printing
116 2.20
027 3.00
Manufactured Buildings
010 2.20
020 3.00
Timbering and Other Extraction
027 2.20
019 0.10
Severance - Metal Mining
020 2.20
009 3.00
Publication
019 0.10
044 3.00
Hotels
009 2.20
144 4.00
Hotel/Motel (Additional Tax) B
044 2.20
213 3.00
Commercial Rental, Leasing, & Licensing for Use 144 3.00 214 3.00 Rental, Leasing, & Licensing for Use of TPP Residential Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP 045 1.70 011 3.00 Restaurant and Bars Commercial Rental, Leasing, & Licensing for Use 011 3.50 Restaurant and Bars Rental Occupancy 017 3.50 Retail Sales 213 1.70 017 3.00 Retail Sales 040 1.70 417 2.00 Retail Sales (Single Item Over $1,250) Rental, Leasing, & Licensing for Use of TPP 062 3.50 Retail Sales Food for Home Consumption Restaurant and Bars 315 3.50 MRRA Amount D Retail Sales 005 3.50 Communications Retail Sales (Single Item Over $5,000) 006 3.50 Transporting 214 2.20 062 3.00 Retail Sales Food for Home Consumption 011 2.20 315 3.00 MRRA Amount D 017 2.20 005 3.00 Communications 717 1.69 006 3.00 Transporting Retail Sales Food for Home Consumption 004 3.50 Utilities MRRA Amount D Communications Transporting Utilities REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME CITY/TOWN NAME
CITY CODE CODE RATE
WILLIAMS WL COC WINKELMAN 018 3.50 Advertising Advertising 012 3.50 Amusements Amusements 015 3.50 Contracting - Prime Contracting - Prime 016 3.50 Contracting - Speculative Builders Contracting - Speculative Builders 037 3.50 Contracting - Owner Builder Contracting - Owner Builder 010 3.50 Job Printing Job Printing 027 3.50 Manufactured Buildings Manufactured Buildings 020 3.50 Timbering and Other Extraction Timbering and Other Extraction 019 0.10 Severance - Metal Mining Severance - Metal Mining 009 3.50 Publication Publication 044 4.50 Hotels Hotels 045 3.00 Residential Rental, Leasing, & Licensing for Use 062 2.20 004 3.00 Utilities 315 2.20 005 3.00 006 2.20 004 2.20 REGION / BUSINESS TAX REGION / BUSINESS TAX

# COUNTY

CITY/TOWN NAME

# COUNTY

CITY CODE CODE RATE
CITY CODE CODE RATE
WINSLOW WS NAV
WM GLA/PNL
018 3.00
Advertising
018 3.50
012 3.00
Amusements
012 3.50
015 3.00
Contracting - Prime
015 3.50
016 3.00
Contracting - Speculative Builders
016 3.50
037 3.00
Contracting - Owner Builder
037 3.50
049 $.03
Jet Fuel Sales (cents per gallon)
010 3.50
010 3.00
Job Printing
027 3.50
027 3.00
Manufactured Buildings
020 3.50
020 3.00
Timbering and Other Extraction
019 0.10
019 0.10
Severance - Metal Mining
009 3.50
009 3.00
Publication
044 3.50
044 3.00
Hotels
Residential Rental, Leasing, & Licensing for Use 213 3.00 Commercial Rental, Leasing, & Licensing for Use 045 3.50 144 2.00 Hotel/Motel (Additional Tax)B Commercial Rental, Leasing, & Licensing for Use 214 3.50 Rental, Leasing, & Licensing for Use of TPP 213 3.50 213 3.00 Commercial Rental, Leasing, & Licensing for Use Rental, Leasing, & Licensing for Use of TPP 011 4.50 Restaurant and Bars Restaurant and Bars 017 3.50 Retail Sales Retail Sales 315 3.50 MRRA Amount D 214 3.50 040 3.00 Rental Occupancy 011 3.50 214 3.00 Rental, Leasing, & Licensing for Use of TPP 017 3.50 011 3.00 Restaurant and Bars Retail Sales Food for Home Consumption 005 3.50 Communications MRRA Amount D 006 3.50 Transporting Communications 004 3.50 Utilities Transporting 062 3.50 111 2.00 Restaurant and Bars (Additional Tax) A 315 3.50 017 3.00 Retail Sales 005 3.50 062 3.00 Retail Sales Food for Home Consumption 006 3.50 315 3.00 MRRA Amount D 005 3.00 Communications 006 3.00 Transporting 004 3.00 Utilities
(A) "Additional Tax" means in addition to Restaurant Tax. 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 (E) When reporting for Short Term Motor Vehicle you must report Business Hotel tax rate that must be applied and reported (Business Code 144). Code 214 and 114 for this City.

# Arizona State, County and City Tax Rate Look-Up Tool

REGION / BUSINESS
CITY/TOWN NAME
CITY CODE CODE
YOUNGTOWN YT Advertising Amusements Contracting - Prime Contracting - Speculative Builders Contracting - Owner Builder Job Printing Manufactured Buildings Timbering and Other Extraction Severance - Metal Mining Publication Hotels Hotel/Motel (Additional Tax)B
TAX

# COUNTY

RATE
MAR
3.00
3.00
3.00
3.00
3.00
3.00
3.00
3.00
0.10
3.00
3.00
2.00
CITY/TOWN NAME

# YUMA

Advertising
Amusements
Contracting - Prime
Contracting - Speculative Builders
Contracting - Owner Builder
Job Printing
Manufactured Buildings
Timbering and Other Extraction
Severance - Metal Mining
Publication
Hotels
Hotel/Motel (Additional Tax)
REGION / BUSINESS
CITY CODE CODE
YM

# Effective April 1, 2023

TAX

# COUNTY

RATE
YMA
1.70
1.70
1.70
1.70
1.70
1.70
1.70
1.70
0.10
1.70
1.70
2.00
Residential Rental, Leasing, & Licensing for Use Residential Rental, Leasing, & Licensing for Use 2.00 045 1.70 Commercial Rental, Leasing, & Licensing for Use Commercial Rental, Leasing, & Licensing for Use 2.00 213 1.70 Rental, Leasing, & Licensing for Use of TPP Rental, Leasing, & Licensing for Use of TPP Restaurant and Bars Retail Sales Retail Sales Food for Home Consumption 3.00 3.00 3.00 3.00 Restaurant and Bars Restaurant & Bars (Additional Tax) Retail Sales 1.70 1.70 2.00 1.70 Retail Sales Food for Home Consumption MRRA Amount D Communications Transporting Utilities 3.00 3.00 3.00 3.00 3.00 3.00 MRRA Amount D Communications Transporting Utilities Wastewater Utility Service 1.70 1.70 1.70 1.70 1.70 1.70
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.  Prepared by ADOR's City Services Team
(A) "Additional Tax" means in addition to Restaurant Tax. 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.

Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective April 1, 2023 TABLE 3 COUNTY CODES 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 4 INDIAN RESERVATION CODES RESERVATION COUNTY CODE Ak-Chin … Pinal … PNA Cocopah … Yuma … YMB Colorado River … La Paz … LAC Fort McDowell-Yavapai … Maricopa … MAE Fort Mohave … 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 Prepared by ADOR's City Services Team  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. 

ARIZONA DEPARTMENT OF REVENUE

• Local: (602) 255-3381 • Statewide Toll-Free: (800) 352-4090 • Website: www.azdor.gov • Tax Rate Look-Up Tool

Arizona State, County and City MEDICAL AND ADULT USE MARIJUANA TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective April 1, 2023 Medical and Adult Use Marijuana Rate Tables The State of Arizona imposes or allows the imposition of various taxes, including state transaction privilege tax (TPT), county excise tax and city privilege tax. The following tables contain the rates applicable for Medical Marijuana and Adult Use Marijuana. Please note that Marijuana Retailers in Arizona must use these business codes to report their sales of marijuana. Sales of non-marijuana items should be reported using the business codes detailed in Table 6. These codes are detailed in the appropriate tables following.
*Adult Use Marijuana sales are also subject to the Marijuana Excise Tax rate of 16%. The Marijuana Excise Tax is reported on a separate Marijuana Excise Tax form.
Table 5: provides accounting credit rates on STATE REPORTED TRANSACTIONS ONLY (Arizona cities do not provide an accounting credit). If you are having difficulty determining which county identification code to use, please use the Tax Rate Look-Up tool.
Table 6: contains a list of all city privilege tax rates, county codes and city codes. The Arizona Department of Revenue collects these taxes for all cities and counties. Verify all city and county REGION CODES before filing.
NOTE Use CTRL + F and type in the appropriate term in the space provided to search for the information you want to find.
Table 5 MARIJUANA TAX RATES FOR SALES IN THESE COUNTIES

# Code

TAXABLE ACTIVITY Cochise

# MEDICAL MARIJUANA

203 Medical Marijuana Retail Sales 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672% Medical Marijuana Restaurants & Bars 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672%

ADULT USE MARIJUANA*
420 Adult Use Marijuana Retail Sales 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672% Adult Use Marijuana Restaurants & Bars 6.10% 6.90% 6.60% 6.60% 6.60% 6.30% 5.60% 6.43% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% .0672%

# *In addition to the transaction privilege rates shown, Adult Use Marijuana is subject to a 16% excise tax.*

 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. 

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# APACHE JUNCTION

REGION / CITY CODE: AJ
COUNTY CODE: MAR/PNL
BUSINESS

# CODE

TAX
RATE

# AVONDALE

BUSINESS TAX
REGION / CITY CODE: AV
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.40
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Medical Marijuana Retail Sales-Single Item Portion Over $2,000 Adult Use Marijuana Retail Sales 1.40 2.40 664 1.50 Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Over $5,000 680 1.50 Adult Use Marijuana Retail Sales-Single Item Portion Over $2,000 Retail Sales (Accessories and Ancillary Products) 1.40 2.40 Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 717 1.50 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $2,000 Use Tax Purchases-Single Item Portion Over $2,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# BENSON

REGION / CITY CODE: BS
COUNTY CODE: COH
--
--
BUSINESS

# CODE

1.40
2.40
1.40
2.40
2.40
--
2.40
--
TAX
RATE
Use Tax Purchases 029 1.50
Use Tax Purchases-Item Over -- --
Use Tax From Inventory 030 1.50
Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# BISBEE

BUSINESS TAX
REGION / CITY CODE: BB
CODE RATE
COUNTY CODE: COH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 3.50 1.00 3.50 1.00 3.50 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----1.00 3.50 1.00 3.50 3.50 --3.50 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# BUCKEYE

REGION / CITY CODE: BE
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# BULLHEAD CITY

BUSINESS TAX
REGION / CITY CODE: BH
CODE RATE
COUNTY CODE: MOH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 3.00 1.10 3.00 1.10 3.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# CAMP VERDE

REGION / CITY CODE: CE
COUNTY CODE: YAV
--
--
BUSINESS

# CODE

1.10
3.00
1.10
3.00
3.00
--
3.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# CAREFREE

BUSINESS TAX
REGION / CITY CODE: CA
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales 203 3.65 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 1.00 3.65 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 1.00 3.65 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------1.00 3.65 --3.65 3.65 --3.65 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# CASA GRANDE

REGION / CITY CODE: CG
COUNTY CODE: PNL
BUSINESS

# CODE

TAX
RATE

# CAVE CREEK

BUSINESS TAX
REGION / CITY CODE: CK
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 2.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Medical Marijuana Retail Sales-Single Item Portion Over $5,000 Adult Use Marijuana Retail Sales 1.50 2.00 -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $5,000 Retail Sales (Accessories and Ancillary Products) 1.50 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $5,000 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# CHANDLER

REGION / CITY CODE: CH
COUNTY CODE: MAR
--
--
--
--
--
BUSINESS

# CODE

1.50
--
--
--
1.80
--
1.80
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# CHINO VALLEY

BUSINESS TAX
REGION / CITY CODE: CV
CODE RATE
COUNTY CODE: YAV
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------1.50 --1.50 --1.50 --1.50 --1.50 1.50 --1.50 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# CLARKDALE

REGION / CITY CODE: CD
COUNTY CODE: YAV
BUSINESS

# CODE

TAX
RATE

# CLIFTON

BUSINESS TAX
REGION / CITY CODE: CF
CODE RATE
COUNTY CODE: GRN
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# COLORADO CITY

REGION / CITY CODE: CC
COUNTY CODE: MOH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $9,999 658 2.00 Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales--Single Item Portion Over $9,999 674 2.00 Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $9,999 377 2.00 Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# COOLIDGE

BUSINESS TAX
REGION / CITY CODE: CL
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.00 --3.00 --3.00 --2.00 --2.00 3.50 --3.50 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $10,000 665 1.50 Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Over $10,000 681 1.50 Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $10,000 917 1.50 Use Tax Purchases 029 3.00 Use Tax Purchases-Single Item Over $10,000 929 1.50 Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# COTTONWOOD

REGION / CITY CODE: CW
COUNTY CODE: YAV
BUSINESS

# CODE

TAX RATE

# DEWEY-HUMBOLDT

REGION / CITY CODE: DH
COUNTY CODE: YAV
BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# DOUGLAS

REGION / CITY CODE: DL
COUNTY CODE: COH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
3.50
--
3.50
--
TAX
RATE
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# DUNCAN

REGION / CITY CODE: DC
COUNTY CODE: GRN
203 2.00

420 2.00

017 2.00

029 2.00

030 2.00
221 2.00

421 2.00

BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales 203 3.80 Medical Marijuana Retail Sales 203 2.00 Medical Marijuana Retail Sales-Single Item Portion Over $10,000 Adult Use Marijuana Retail Sales 2.80 3.80 Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales -- --420 2.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $10,000 Retail Sales (Accessories and Ancillary Products) 2.80 3.80 Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) -- --017 2.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $10,000 Use Tax Purchases-Single Item Portion Over $10,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----2.80 3.80 2.80 3.80 3.80 --3.80 --Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) -- ---- ---- ---- --221 2.00 -- --421 2.00 -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# EAGAR

REGION / CITY CODE: EG
COUNTY CODE: APA
BUSINESS

# CODE

TAX
RATE

# EL MIRAGE

BUSINESS TAX
REGION / CITY CODE: EM
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $1,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $1,000 Retail Sales (Accessories and Ancillary Products) 3.00 2.00 3.00 2.00 3.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Over $1,000 Use Tax Purchases-Single Item Over $1,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# ELOY

REGION / CITY CODE: EL
COUNTY CODE: PNL
--
--
BUSINESS

# CODE

2.00
3.00
2.00
3.00
3.00
--
3.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# FLAGSTAFF

BUSINESS TAX
REGION / CITY CODE: FS
CODE RATE
COUNTY CODE: COC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.281
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $6,000 Adult Use Marijuana Retail Sales 1.50 3.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.281 Adult Use Marijuana Retail Sales- Single Item Portion Over $6,000 Retail Sales (Accessories and Ancillary Products) 1.50 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.281 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $6,000 Use Tax Purchases-Single Item Portion Over $6,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----1.50 3.00 1.50 3.00 6.00 --6.00 --Retail Sales (Accessories/Ancillary Products)-Item Over - --Use Tax Purchases 029 2.281 Use Tax Purchases-Item Over ----Use Tax From Inventory 030 2.281 Medical Marijuana Restaurant 221 4.281 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.281 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# FLORENCE

REGION / CITY CODE: FL
COUNTY CODE: PNL
BUSINESS

# CODE

TAX
RATE

# FOUNTAIN HILLS

BUSINESS TAX
REGION / CITY CODE: FH
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# FREDONIA

REGION / CITY CODE: FD
COUNTY CODE: COC
--
--
--
--
--
--
BUSINESS

# CODE

2.00
--
2.00
--
2.00
--
2.00
--
2.00
2.00
--
2.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.90
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.90 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories/Ancillary Products) 017 2.90 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.90 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.90 Medical Marijuana Restaurant 221 2.90 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.90 Adult Use Marijuana Restaurant (Additional Tax) -- --

# GILA BEND

BUSINESS TAX
REGION / CITY CODE: GI
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------4.00 --4.00 --4.00 --4.00 --4.00 4.00 --4.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 1.50 Medical Marijuana Restaurant 221 3.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# GILBERT

REGION / CITY CODE: GB
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# GLENDALE

REGION / CITY CODE: GE
COUNTY CODE: MAR
BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) ----1.50 --1.50 --1.50 Medical Marijuana Retail Sales Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 203 2.90 664 2.20 420 2.90 680 2.20 017 2.90 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# GLOBE

REGION / CITY CODE: GL
COUNTY CODE: GLA
--
--
--
--
--
--
BUSINESS

# CODE

--
--
--
--
1.50
--
1.50
--
TAX
RATE
Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# GOODYEAR

REGION / CITY CODE: GY
COUNTY CODE: MAR
717 2.20
029 2.90
729 2.20
030 2.90
221 3.90

421 3.90

BUSINESS TAX
CODE RATE
All tax rates are expressed as percentage (%) unless otherwise noted. All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) ----3.30 --3.30 --3.30 Medical Marijuana Retail Sales Medical Marijuana Retail Sales-Single Item Over $5,000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5,000 Retail Sales (Accessories and Ancillary Products) 203 2.50 664 1.20 420 2.50 680 1.20 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Over $5,000 Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------3.30 --3.30 3.30 --3.30 --Use Tax Purchases-Single Item Over $5,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) 717 1.20 029 2.50 729 1.20 030 2.50 221 4.00 -- --421 4.00 -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# GUADALUPE

REGION / CITY CODE: GU
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# HAYDEN

BUSINESS TAX
REGION / CITY CODE: HY
CODE RATE
COUNTY CODE: GLA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# HOLBROOK

REGION / CITY CODE: HB
COUNTY CODE: NAV
--
--
--
--
--
--
BUSINESS

# CODE

4.00
--
4.00
--
4.00
--
4.00
--
4.00
5.00
--
5.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 3.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 3.00 Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# HUACHUCA CITY

BUSINESS TAX
REGION / CITY CODE: HC
CODE RATE
COUNTY CODE: COH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ------------3.00 --3.00 --3.00 --3.00 --3.00 3.00 --3.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 1.90
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 1.90 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 1.90 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 1.90 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 1.90 Medical Marijuana Restaurant 221 1.90 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 1.90 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# JEROME

REGION / CITY CODE: JO
COUNTY CODE: YAV
BUSINESS

# CODE

TAX
RATE

# KEARNY

BUSINESS TAX
REGION / CITY CODE: KN
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# KINGMAN

REGION / CITY CODE: KM
COUNTY CODE: MOH
--
--
--
--
--
--
--
--
BUSINESS

# CODE

3.50
--
3.50
--
3.50
--
--
--
--
4.50
--
4.50
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 4.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 4.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

LAKE HAVASU CITY
BUSINESS TAX
REGION / CITY CODE: LH
CODE RATE
COUNTY CODE: MOH
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) --------2.50 --2.50 --2.50 --2.50 --2.50 2.50 1.00 2.50 1.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) 222 1.00 Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) 422 1.00

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# LITCHFIELD PARK

REGION / CITY CODE: LP
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# MAMMOTH

BUSINESS TAX
REGION / CITY CODE: MH
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# MARANA

REGION / CITY CODE: MA
COUNTY CODE: PMA/PNL
--
--
--
--
--
--
BUSINESS

# CODE

2.80
--
2.80
--
2.80
--
2.80
--
2.80
2.80
--
2.80
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 4.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 4.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 4.00 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 4.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 4.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

# MARICOPA

BUSINESS TAX
REGION / CITY CODE: MP
CODE RATE
COUNTY CODE: PNL
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Over $5000 Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Single Item Over $5000 Retail Sales (Accessories and Ancillary Products) 2.50 2.00 2.50 2.00 2.50 All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.00 Retail Sales (Accessories/Ancillary Products) Single Item Over $5000) Use Tax Purchases-Single Item Over $5000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----2.00 2.50 2.00 2.50 2.50 --2.50 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.00 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.00 Medical Marijuana Restaurant 221 2.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# MESA

REGION / CITY CODE: ME
COUNTY CODE: MAR
BUSINESS

# CODE

TAX
RATE

# MIAMI

BUSINESS TAX
REGION / CITY CODE: MM
CODE RATE
COUNTY CODE: GLA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# NOGALES

REGION / CITY CODE: NO
COUNTY CODE: STC
--
--
--
--
--
--
BUSINESS

# CODE

2.00
--
2.00
--
2.00
--
2.00
--
2.00
2.00
--
2.00
--
TAX
RATE
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# ORO VALLEY

BUSINESS TAX
REGION / CITY CODE: OR
CODE RATE
COUNTY CODE: PMA
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Adult Use Marijuana Retail Sales Adult Use Marijuana Retail Sales-Item Over Retail Sales (Accessories and Ancillary Products) Retail Sales (Accessories/Ancillary Products)-Item Over Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------------2.00 --2.00 --2.00 --------2.00 --2.00 --All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# PAGE

REGION / CITY CODE: PG
COUNTY CODE: COC
BUSINESS

# CODE

TAX
RATE

# PARADISE VALLEY

BUSINESS TAX
REGION / CITY CODE: PV
CODE RATE
COUNTY CODE: MAR
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales
203 3.00
All tax rates are expressed as percentage (%) unless otherwise noted.
203 2.50
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Item Over Medical Marijuana Retail Sales-Single Item Portion Over $3,000 Adult Use Marijuana Retail Sales 2.00 3.00 -- --Adult Use Marijuana Retail Sales 420 2.50 Adult Use Marijuana Retail Sales-Single Item Portion Over $3,000 Retail Sales (Accessories and Ancillary Products) 2.00 3.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 2.50 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $3,000 Use Tax Purchases-Single Item Portion Over $3,000 Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax)

# PARKER

REGION / CITY CODE: PK
COUNTY CODE: LAP
--
--
BUSINESS

# CODE

2.00
3.00
2.00
3.00
4.00
--
4.00
--
TAX
RATE
Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases 029 2.50 Use Tax Purchases-Item Over -- --Use Tax From Inventory 030 2.50 Medical Marijuana Restaurant 221 2.50 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 2.50 Adult Use Marijuana Restaurant (Additional Tax) -- --

# PATAGONIA

BUSINESS TAX
REGION / CITY CODE: PA
CODE RATE
COUNTY CODE: STC
All tax rates are expressed as percentage (%) unless otherwise noted.
Medical Marijuana Retail Sales 203 2.00 All tax rates are expressed as percentage (%) unless otherwise noted.
203 3.00
Medical Marijuana Retail Sales
Medical Marijuana Retail Sales-Single Item Portion Over $2,500 Adult Use Marijuana Retail Sales 1.00 2.00 Medical Marijuana Retail Sales-Item Over -- --Adult Use Marijuana Retail Sales 420 3.00 Adult Use Marijuana Retail Sales-Single Item Portion Over $2,500 Retail Sales (Accessories and Ancillary Products) 1.00 2.00 Adult Use Marijuana Retail Sales-Item Over -- --Retail Sales (Accessories and Ancillary Products) 017 3.00 Retail Sales (Accessories/Ancillary Products)-Single Item Portion Over $2,500 Use Tax Purchases-Item Over Medical Marijuana Restaurant Medical Marijuana Restaurant (Additional Tax) Adult Use Marijuana Restaurant Adult Use Marijuana Restaurant (Additional Tax) ----------1.00 ------4.00 --4.00 --Retail Sales (Accessories/Ancillary Products)-Item Over -- --Use Tax Purchases -- --Use Tax Purchases-Item Over -- --Use Tax From Inventory -- --Medical Marijuana Restaurant 221 3.00 Medical Marijuana Restaurant (Additional Tax) -- --Adult Use Marijuana Restaurant 421 3.00 Adult Use Marijuana Restaurant (Additional Tax) -- --

Arizona State, County and City TRANSACTION PRIVILEGE TAX RATE TABLES April 1, 2023

# PAYSON