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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

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B

*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Local Option B

Exempt transactions with governmental agencies.  Replace (as needed, using "(Reserved)" for the other subparagraphs) Sec. ___-280 with:

MCTC Section 280 is repealed with an effective date of April 1, 2019.

Sec. ___-280.  Exclusion of transactions with specified governmental agencies. Notwithstanding provisions contained elsewhere in this Chapter, "gross income" derived from transactions that would be deemed taxable, if conducted with or for other customers or consumers, shall be deemed exempt from the taxes imposed by this Chapter when the customer or consumer is:

(1) the Federal Government.

(2) the State of Arizona, its departments and agencies, including the State universities maintained by the State Board of Regents; but not including State-chartered or State-insured banks, savings and loan institutions, and credit unions.

(3) any county of this State, its departments and agencies, including, but not limited to, public school districts.

(4) any other incorporated city or town in this State.

(5) this City.

(Local Option #B (continued)).  Replace Sec. ___-465(n) with:

(n) (Reserved)

(1) (Reserved)

(2) (Reserved)

 

<Back to Options by City

Parker

Parker Transaction Privilege Tax Rates

City/town name: parker            city code: pk  business code tax rate
  • Read more about Parker

Jerome

Jerome Transaction Privilege Tax Rates

City/town name:jerome          city code: jo    business code tax rate
  • Read more about Jerome
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Cities/Towns that have adopted this Option:
Fredonia
Jerome
Miami
Oro Valley
Paradise Valley
Parker
Payson
Somerton
Tombstone
Willcox
Williams
Winkelman
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