Fountain Hills Transaction Privilege Tax & Use Tax Rates
|
City/Town Name: Fountain Hills City Code: FH |
Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.90% |
| Amusements | 012 | 2.90% |
| Contracting-Prime | 015 | 2.90% |
| Contracting-Speculative Builders | 016 | 2.90% |
| Contracting-Owner Builder | 037 | 2.90% |
| Job Printing | 010 | 2.90% |
| Manufactured Buildings | 027 | 2.90% |
| Timbering and Other Extraction | 020 | 2.90% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.90% |
| Hotels | 044 | 2.90% |
| Hotel/Motel (Additional Tax) | 144 | 4.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 1.60% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 1.60% |
| Commercial Lease (Additional Tax) | 313 | 1.30% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.90% |
| Restaurants and Bars | 011 | 2.90% |
| Retail Sales | 017 | 2.90% |
| Retail Sales Food for Home Consumption | 062 | 2.90% |
| MRRA Amount | 315 | 2.90% |
| Communications | 005 | 2.90% |
| Transporting | 006 | 2.90% |
| Utilities | 004 | 2.90% |
| Use Tax Purchases | 029 | 2.90% |
| Use Tax From Inventory | 030 | 2.90% |
Amendments or Special Provisions
1. Impose a 0.00% tax on advertising. Effective April 1, 2004 becomes a general sales tax rate.
2. Adopted Appendix IV.
3. Impose an additional 3.00% bed tax effective February 1, 1997. Impose an additional 4.00% tax effective October 01, 2010.
4. Impose a 1.60% rate on the rental of real property in section 8A-445.
5. Section 8A-446 is added as follows: (Effective April 1, 2004)
Sec. 8A-446. Additional tax on non-residential rental business activity.
In addition to the taxes levied under Section 8A-445, there is hereby levied and shall be collected by the Tax Collector an additional tax in the amount equal to one percent (1.00%) of the gross income from the business activity of any person engaged in the rental, leasing or licensing of nonresidential property or property units.
6. On August 13, 2019, the Mayor and the Council of the Town of Fountain Hills approved Ordinance No. 19-12 to increase the Transaction Privilege Tax (TPT) by three-tenths percent (0.30%).
All changes have an effective date of November 1, 2019.
History of Rate Changes
Transaction Privilege Tax
2.90% (effective November 1, 2019)
2.60% (effective April 1, 2003)
1.60% (effective November 1, 2000)
1.20% (effective May 1, 1995)
Use Tax
2.90% (effective November 1, 2019)
2.60% (effective April 1, 2003)
1.60% (effective November 1, 2000)
1.20% (effective May 1, 1995)
16705 E. Avenue of the Fountains
Fountain Hills, AZ 85268
United States