Apache Junction

Apache Junction logo
Apache Junction | 300 E Superstition Boulevard Apache Junction, AZ 85119 | https://www.ajcity.net/115/Tax-License
City Clerk (480) 982-8002
Jennifer Pena | Taxpayer Problem Resolution (480) 474-5068
Apache Junction
Transaction Privilege Tax : 2.40% (effective January 1, 2016)
Use Tax: 2.40% (effective January 1, 2016)
License Fee: $2.00
Renewal Fee: $2.00
Criminal Penalty: Class One
Date Code Effective: August 01, 1987
Chapter: 8A
Local Options: 
H
P
Q
V
DD
Model Options: 
2
3
4
5B
7
9
10

Apache Junction Transaction Privilege Tax & Use Tax Rates

City/town name:  aPACHE JUNCTION    city code: aJ business code tax rate county: mar/pnl
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%  

 

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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%

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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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