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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

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V

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*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Local Option V

Impose a two-level tax structure on sales/purchases of "big-ticket" items. Replace Sec. ___-460(d) with:

(d) Notwithstanding the provisions of subsection (a) above, when the gross income from the sale of a single item of tangible personal property exceeds __________ dollars ($__________), the __________ percent (____%) tax rate shall apply to the first $__________.  Above $__________, the measure of tax shall be at a rate of ___ percent (____%).

[Local Option #V (continued)].  ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-610(e) with:

(e) Notwithstanding the provisions of subsection (a) above, when the amount subject to the tax for any single item of tangible personal property exceeds __________ dollars ($__________), the _______ percent (____%) tax rate shall apply to the first $__________.  Above $__________, the measure of tax shall be at a rate of_______ percent (____%).

 

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Willcox

Willcox Transaction Privilege Tax Rates

City/town name:    willcox    city code: wc business code tax rate county: coh
  • Read more about Willcox

Tolleson

Tolleson Transaction Privilege Tax Rates

City/town name:     tolleson    city code: tn business code tax rate county: mar
  • Read more about Tolleson

Thatcher

Thatcher Transaction Privilege Tax & Use Tax Rates

City/town name:     thatcher    city code: tc business code tax rate county: gra
  • Read more about Thatcher

Springerville

Springerville Transaction Privilege Tax Rates

City/town name:   springerville    city code: sv business code tax rate county: apa
  • Read more about Springerville

San Luis

San Luis Transaction Privilege Tax & Use Tax Rates

City/town name:          san luis    city code: su business code tax rate county: yma
  • Read more about San Luis

Safford

Safford Transaction Privilege Tax & Use Tax Rates

City/town name:       safford    city code: sf business code tax rate county: gra
  • Read more about Safford

Quartzsite

Quartzsite Transaction Privilege Tax Rates

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

Goodyear

Goodyear Transaction Privilege Tax & Use Tax Rates

City/town name:  goodyear    city code: gy business code tax rate county: mar
  • Read more about Goodyear

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates

City/town name:  glendale    city code: ge business code tax rate county: mar
  • Read more about Glendale

Page

Page Transaction Privilege Tax & Use Tax Rates

City/town name:       page    city code: pg business code tax rate county: coc
  • Read more about Page
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Cities/Towns that have adopted this Option:
Apache Junction
Avondale
Benson
Buckeye
Camp Verde
Casa Grande
Clifton
Coolidge
Douglas
Eagar
Eloy
Glendale
Goodyear
Page
Parker
Phoenix
Pinetop-Lakeside
Quartzsite
Safford
San Luis
Springerville
Superior
Thatcher
Tolleson
Willcox
Yuma
Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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