Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Customer Lobby Entrance: Beginning May 16, customers will be rerouted to the north entrance while building improvements are made.
NOTICE: Windows 11 is not supported for online forms at this time. We are working to resolve the issue.
A. In the event of a tax rate change, the rate imposed on gross income from construction contracting shall be computed based upon the rate in effect when the contract was executed, subject to the "enactment date" as defined in this section. Gross income from a contract executed prior to the enactment date shall not be subject to the tax rate change, provided the contract contains no provision that entitles the construction contractor to recover the amount of the tax.
B. In the event of a rate increase, in order to qualify for the lower rate, the construction contractor shall, upon request, provide sufficient documentation, in a manner and form prescribed by the tax collector, to verify that a contract was entered into before the enactment date.
C. For purposes of this section, "enactment date" shall be:
(1) in the event an election is held, the date of election.
(2) in the event no election is held, the date of final adoption by the mayor and council.
(3) notwithstanding the above, nothing in this section shall be construed to prevent the city from establishing a later enactment date.