Avondale | Arizona Department of Revenue

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Avondale | 11465 W. Civic Center Drive, Suite 250 Avondale, AZ 85323 | https://www.avondaleaz.gov/government/departments/finance-budget/transaction-pri...

Revenue Manager (623) 333-2002

Finance & Budget Director | Taxpayer Problem Resolution (623) 333-2000

Transaction Privilege Tax : 2.50% (effective January 01, 2004)

Use Tax: 1.50% (effective September 01,1993)

License Fee: $0.00

Renewal Fee: $0.00

Criminal Penalty: Class One

Date Code Effective: October 08, 1987

Chapter: 13A

Local Options:

Model Options:

Avondale Transaction Privilege Tax & Use Tax Rates

City/town name: avondale	business code	tax rate
Advertising	018	2.50%
Amusements	012	2.50%
Contracting-Prime	015	2.50%
Contracting-Speculative Builders	016	2.50%
Contracting-Owner Builder	037	2.50%
Job Printing	010	2.50%
Manufactured Buildings	027	2.50%
Timbering and Other Extraction	020	2.50%
Severance-Metal Mining	019	0.10%
Publication	009	2.50%
Hotels	044	2.50%
Hotel/Motel (Additional Tax)	144	2.00%
Residential Rental, Leasing & Licensing for Use	045	2.50%
Commercial Rental, Leasing & Licensing for Use	213	2.50%
Rental, Leasing & Licensing for Use of TPP	214	2.50%
Restaurants and Bars	011	2.50%
Retail Sales	017	2.50%
Retail Sales (Single Item Over $5,000)	717	1.50%
Retail Sales Food for Home Consumption	062	2.50%
MRRA Amount	315	2.50%
Communications	005	2.50%
Transporting	006	2.50%
Utilities	004	2.50%
Use Tax Purchases	029	1.50%
Use Tax From Inventory	030	1.50%

Amendments or Special Provisions

1. Impose an additional 2.00% bed tax.

2. Impose a 1.50% rate on sales or purchases of a single item of tangible personal property sold at retail over $5,000.

3. On August 13, 2018, the Council of the Avondale passed and adopted Ordinance No. 1667-818. Ordinance No. 1667-818 amends the Tax Code of the City of Avondale by adopting the 2012-2014 Amendments to the Tax Code of the City of Avondale. The provisions of this Ordinance conform the Tax Code of the City of Avondale to the Model City Tax Code. The Ordinance eliminates Local Option Q which removes Rental Occupancy being a taxable business activity; providing for the repeal of conflicting ordinances and providing for severability. This change has an effective date of October 01, 2018.

History of Rate Changes

Transaction Privilege Tax

2.50% (effective January 01, 2004)

1.00 (effective July, 01 1980)

1.50 (effective December 01, 1990)

2.00 (effective July 01, 2001)

Use Tax

1.50% (effective September 01,1993)