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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Buckeye

Local Options: 
A
E
H
P
Q
V
AA
GG
PP
Model Options: 
2
4
5B
11
15

Buckeye Transaction Privilege Tax Rates

City/town name: buckeye CITY CODE: BE business code tax rate
Advertising 018 3.00%
Amusements 012 3.00%
Contracting-Prime 015 3.00%
Contracting-Speculative Builders 016 3.00%
Contracting-Owner Builder 037 3.00%
Feed at Wholesale 116 3.00%
Job Printing 010 3.00%
Manufactured Buildings 027 3.00%
Timbering and Other Extraction 020 3.00%
Severance-Metal Mining 019 0.10%
Publication 009 3.00%
Hotels 044 3.00%
Hotel/Motel (Additional Tax) 144 3.00%
Residential Rental, Leasing & Licensing for Use 045 2.00%
Commercial Rental, Leasing & Licensing for Use 213 2.00%
Rental Occupancy 040 2.00%
Rental, Leasing & Licensing for Use of TPP 214 3.00%
Restaurants and Bars 011 3.00%
Retail Sales 017 3.00%
Retail Sales (Single Item over $1,999.99) 307 1.10%
Retail Sales Food for Home Consumption 062 3.00%
MRRA Amount 315 3.00%
Communications  005 4.00%
Transporting 006 3.00%
Utilities 004 3.00%

 

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Amendments or Special Provisions

1. Impose a 3.00% rate on telecommunications, effective June 01, 1991. Effective March 01, 1996, impose a 4.00% rate on telecommunications.

2. Adopted Appendix IV.

3. Effective August 01, 2006, impose a 3.00% rate on all classes of construction contracting.

4. Effective October 01, 2012, decreases the tax rate for Rental, Leasing and Licensing for Use of real property and Rental Occupancy Tax and sets the rate at 2.00%,

5. Effective May 01, 2013 the tax on single item purchases of tangible personal property exceeding $1,999.99 is 1.50%. Effective January 01, 2014 the tax on single item purchases of tangible personal property exceeding $1,999.99 is 1.10%.

6. Effective April 1, 2017, adopted Local Option PP. This exempts sales of Electricity or Natural Gas to Manufacturing or Smelting Operations.

7. Effective April 1, 2023,  Ordinance No. 2-23 removes Model Option 15, which establishes a city Use Tax. The Use Tax rate is established at a rate of three percent (3.0%), or at a rate of one and one tenth percent (1.10%) on single items greater than $5,000. Local Option JJ is adopted to exempt purchases made by the city from Use Tax and increases the threshold from one and one-tenth percent (1.10%) on the retail sale of a single item from $1,999.99 to $5,000 under Local Option V.

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History of Rate Changes

Transaction Privilege Tax

3.00% (effective October 01, 2010)

2.00% (effective March 01, 1996)

1.00% (effective January 01, 1979)

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City Banner
Buckeye logo
Buckeye | 530 East Monroe Ave Buckeye, AZ 85326 | https://www.buckeyeaz.gov/business/business-licenses/transaction-privilege-tax
City Manager (623) 349-6994
| Taxpayer Problem Resolution
Buckeye
Transaction Privilege Tax : 3.00% (effective October 01, 2010)
Use Tax: 0.00%
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: May 08, 1987
Chapter: 18

 

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