A

*This information is for Model City Tax Code purposes only

 

Local Option A is repealed with an effective date of October 1, 2019.

Local Option A

Include new agricultural machinery and equipment to exempt "income -producing capital equipment".  Replace Sec. ___-110(a)(14) with:

(14) new machinery and equipment consisting of tractors, tractor -drawn implements, self-powered implements, and drip irrigation lines, acquired by persons engaged or continuing in business for use in the commercial production of agricultural, horticultural, viticultural, or floricultural crops in this State. For the purposes of this paragraph, "new machinery and equipment" means machinery or equipment which has never been sold at retail except pursuant to leases or rentals which do not total two years or more.

 

<Back to Options by City

Willcox

Willcox Transaction Privilege Tax Rates

City/town name:    willcox    city code: wc business code tax rate county: coh

Pima

Pima Transaction Privilege Tax Rates

City/town name:          pima    city code: pm business code tax rate county: gra

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates

City/town name:  maricopa    city code: mp business code tax rate county: pnl

Marana

Marana Transaction Privilege Tax & Use Tax Rates

City/town name:  marana    city code: ma business code tax rate county: pma/pnl

Lake Havasu City

Lake Havasu City Transaction Privilege Tax & Use Tax Rates

City/town name:  lake havasu city    city code: lh business code tax rate county: moh

Fountain Hills

Fountain Hills Transaction Privilege Tax & Use Tax Rates

City/town name:  fountain hills    city code: fh business code tax rate county: mar

Buckeye

Buckeye Transaction Privilege Tax Rates

City/town name:   buckeye    city code: be business code tax rate county: mar

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates

City/town name:  tucson    city code: tu business code tax rate county: pma

Duncan

Duncan Transaction Privilege Tax Rates

City/town name:  duncan    city code: dc business code tax rate county: grn

Parker

Parker Transaction Privilege Tax Rates

City/town name:    parker    city code: pk business code tax rate county: lap