Douglas Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Douglas City Code: DL | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 3.80% |
| Amusements | 012 | 0.00% |
| 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% |
| 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 1, 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 1, 2019.
6. On April 17, 2025, the Mayor and Council of the City of Douglas passed Ordinance No. 25-1207, amending the City Tax Code to decrease the tax rate on Amusements from three and eight-tenths percent (3.8%) to zero percent (0%) and including a three-year sunset provision, establishing severability of components of the ordinance; and establishing an effective date.
History of Rate Changes
Transaction Privilege Tax
3.80% (effective September 1, 2019)
2.80% (effective September 1, 2008)
2.50% (effective November 1, 1990)
2.00% (effective June 1, 1974)
Use Tax
3.80% (effective September 1, 2019)
2.80% (effective September 1, 2008)
2.50% (effective November 1, 1990)
425 10th Street
Douglas, AZ 85607
United States