Douglas | Arizona Department of Revenue

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Douglas Transaction Privilege Tax & Use Tax Rates

City/town name: douglas	business code	tax rate
Advertising	018	3.80%
Amusements	012	3.80%
Contracting-Prime	015	3.80%
Contracting-Speculative Builders	016	3.80%
Contracting-Owner Builder	037	3.80%
Feed at Wholesale	116	3.80%
Job Printing	010	3.80%
Manufactured Buildings	027	3.80%
Timbering and Other Extraction	020	3.80%
Severance-Metal Mining	019	0.10%
Publication	009	3.80%
Hotels	044	3.80%
Hotel/Motel (Additional Tax)	144	4.00%
Residential Rental, Leasing & Licensing for Use	045	2.80%
Commercial Rental, Leasing & Licensing for Use	213	2.80%
Rental Occupancy	040	2.80%
Rental, Leasing & Licensing for Use of TPP	214	3.80%
Restaurants and Bars	011	3.80%
Retail Sales	017	3.80%
Retail Sales (Single Item Portion over $10,000)	367	2.80%
Retail Sales Food for Home Consumption	062	3.80%
MRRA Amount	315	3.80%
Communications	005	3.80%
Transporting	006	3.80%
Utilities	004	3.80%
Use Tax Purchases	029	3.80%
Use Tax Purchases (Single Item Portion over $10,000)	369	2.80%
Use Tax From Inventory	030	3.80%

Amendments or Special Provisions

1. Impose an additional 2.00% bed tax which is collected by the city.

2. Have a 1.80% rate on sales or purchases of tangible personal property sold at retail exceeding $10,000 per item, effective August 1, 2004. This automatically expires on June 30, 2010 unless extended by the council.

3. Impose an additional 0.30% excise tax on all purchases. Funds collected shall be used to cover costs associated with the Douglas Call Center. This tax is effective September 01, 2008 and expires September 01, 2013.

4. On November 14, 2018, the Mayor and the Council of the City of Douglas passed Ordinance No. 18-1092. Ordinance No. 19-1092 amends the City of Douglas Tax Code by increasing both Use Tax Purchases (Tax Code: 029) and Use Tax From Inventory (Tax Code; 030) from two and one-half percent (2.50%) to two and eight-tenths percent (2.80%).

This change has an effective date of January 01, 2019.

5. On July 29, 2019, the Mayor and the Council of the City of Douglas approved Ordinance No. 19-1111 to increase the Transaction Privilege Tax (TPT) to three and eight-tenths percent 3.80% as well as replace the Retail Sales (Single Item Over $10,000) (Business Code: 917) with Retail Sales (Single Item Portion Over $10,000) (Business Code: 367). The Transaction Privilege Tax (TPT) is three and eight-tenths percent (3.80%) for the first $10,000 and for amounts above the $10,000 shall be at two and eight-tenths percent (2.80%). This also added a new tiered rate for Use Tax which is Use Tax Purchases (Single Item Portion Over $10,000) (Business Code: 369). Additionally, Ordinance No. 19-1111 included an increase to the Transaction Privilege Tax (TPT) for Hotel/Motel (Additional Tax) (Business Code: 144) to four percent 4.00%.

All changes have an effective date of September 01, 2019.