Apache Junction | Arizona Department of Revenue

Apache Junction Transaction Privilege Tax & Use Tax Rates

City/Town Name: Apache Junction City Code: AJ	Business Code	Tax Rate
Advertising	018	2.40%
Amusements	012	2.40%
Contracting-Prime	015	2.40%
Contracting-Speculative Builders	016	2.40%
Contracting-Owner Builder	037	2.40%
Feed at Wholesale	116	2.40%
Job Printing	010	2.40%
Manufactured Buildings	027	2.40%
Timbering and Other Extraction	020	2.40%
Severance-Metal Mining	019	0.10%
Publication	009	2.40%
Hotels	044	2.40%
Hotel/Motel (Additional Tax)	144	2.40%
Residential Rental, Leasing & Licensing for Use	045	2.20%
Commercial Rental, Leasing & Licensing for Use	213	2.20%
Rental Occupancy	040	2.20%
Rental, Leasing & Licensing for Use of TPP	214	2.40%
Restaurants and Bars	011	2.40%
Retail Sales	017	2.40%
Retail Sales (Single Item Portion Over $2,000)	297	1.40%
Retail Sales Food for Home Consumption	062	2.40%
MRRA Amount	315	2.40%
Communications	005	3.40%
Transporting	006	2.40%
Utilities	004	3.40%
Use Tax Purchases	029	2.40%
Use Tax (Single Item Portion Over $2,000)	299	1.40%
Use Tax From Inventory	030	2.40%

Amendments or Special Provisions

1. Impose a 3.00% rate on telecommunications. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.

2. Impose a 3.00% rate on utilities. Effective September 01, 2000, rate is 3.20%. Effective March 01, 2015, rate is 3.40%.

3. Impose a 1.20% rate on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.20% shall apply to the first $2,000. Effective March 01, 2015, rate is 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000. Effective January 01, 2016, rate of 1.40% on sales or purchases of tangible personal property sold at retail exceeding $2,000 per item. 2.40% shall apply to the first $2,000.

4. Adopts Article VI – Use Tax with a rate of taxation of two and four-tenths percent (2.40%), effective January 01, 2016.

5. Effective January 01, 2016, imposes a two-tier tax rate for purchase of any single item of tangible personal property that exceeds $2,000. A tax rate of two and four-tenths percent (2.40%) shall apply to the first $2,000, and a tax rate of one and four-tenths percent (1.40%) shall apply to the amount that exceeds $2,000.

6. Adopted Appendix IV.

7. Impose an additional 2.00% bed tax effective August 01, 1994. Effective September 01, 2000, rate is 2.20%. Effective March 01, 2015, rate is 2.40%

History of Rate Changes

Transaction Privilege Tax

2.40% (effective January 01, 2016)

2.20% (effective September 1, 2000)

2.00% (effective August 1, 1987)

Use Tax

2.40% (effective January 01, 2016)

2.20% (effective September 1, 2000)

2.00% (effective August 1, 1987)

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Contact Name

City Clerk

Contact Number

(480) 982-8002

Collection

Department of Revenue

Renewal Fee

$2.00

License Fee

$2.00

Criminal Penalty

Class One

Website Link

Apache Junction

City Address

300 E Superstition Boulevard
Apache Junction, AZ 85119
United States

Date Code Effective

August 1, 1987

Chapter

Transaction Privilege Tax %

2.40% (effective January 1, 2016)

Use Tax %

2.40% (effective January 1, 2016)

Local Options

Model Options