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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.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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HH

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

Local Option HH

Exempt from Use Tax certain charitable donations (only if you have NOT chosen Model Option #15, removing the Use Tax).  ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-660(y) with:

(y) Tangible personal property donated to an organization or entity qualifying as an exempt organization under 26 U.S.C. Section 501(c)(3); if and only if:

(1) the donor is engaged or continuing in a business activity subject to a tax imposed by Article IV; and

(2) the donor originally purchased the donated property for resale in the ordinary course of the donor's business; and

(3) the donor obtained from the donee a letter or other evidence satisfactory to the Tax Collector of qualification under 26 U.S.C. Section 501(c)(3) from the Internal Revenue Service or other appropriate federal agency; and

(4) the donor maintains, and provides upon demand, such evidence to the Tax Collector, in a manner similar to other documentation required under Article III.

 

<Back to Options by City

Scottsdale

Scottsdale Transaction Privilege Tax & Use Tax Rates

City/town name:  scottsdale                 city code: sc business code tax rate
  • Read more about Scottsdale

Queen Creek

Queen Creek Transaction Privilege Tax & Use Tax Rates

City/town name: queen creek                     city code: qc business code tax rate
  • Read more about Queen Creek

Quartzsite

Quartzsite Transaction Privilege Tax Rates

City/town name: Quartzsite                        city code: qz business code tax rate
  • Read more about Quartzsite

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates

City/town name: Maricopa              city code: mp  business code tax rate
  • Read more about Maricopa

Marana

Marana Transaction Privilege Tax & Use Tax Rates

City/town name:marana                          city code: ma    business code tax rate
  • Read more about Marana

Page

Page Transaction Privilege Tax & Use Tax Rates

City/town name: page                           city code: pg    business code tax rate
  • Read more about Page

Kingman

Kingman Transaction Privilege Tax & Use Tax Rates

City/town name: Kingman            city code: km business code tax rate
  • Read more about Kingman

Colorado City

Colorado City Transaction Privilege Tax & Use Tax Rates

City/town name:colorado city  city code: cc business code tax rate
  • Read more about Colorado City

Cave Creek

Cave Creek Transaction Privilege Tax & Use Tax Rates

City/town name: cave creek  city code: ck  

  • Read more about Cave Creek

Camp Verde

Camp Verde Transaction Privilege Tax & Use Tax Rates

City/town name: camp verde city code: ce   business code tax rate
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  • Read more about Camp Verde
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Cities/Towns that have adopted this Option:
Camp Verde
Cave Creek
Colorado City
Kingman
Marana
Maricopa
Page
Phoenix
Prescott Valley
Quartzsite
Queen Creek
Scottsdale
Sedona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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