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 $5,000) | 717 | 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% |
| Use Tax Purchases | 029 | 3.00% |
| Use Tax Purchases (Single Item Over $5,000) | 729 | 1.10% |
| Use Tax From Inventory | 030 | 3.00% |
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, thereby establishing 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.
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)
530 East Monroe Ave
Buckeye, AZ 85326
United States