1. Effective July 01, 2014, the tax rate for Food for Home Consumption will be zero. Effective April 1, 2016, the tax rate for Food for Home Consumption increased to 2.00%.

2. Impose an additional 3.00% bed tax and effective July 1, 2001, impose a 4.00% rate on the hotel classification. These two rates will be combined for businesses that come under those classifications.

3. Impose 4.00% total tax on restaurants and bars. Effective July 1, 2001 the tax rate is 6.00%.

4. Adopted Appendix IV.

5. Amendment to Sec. 16-445 (a)(1) as follows:

(1) Payments made by the lessee to, or on behalf of, the lessor for property taxes, repairs and improvements are considered to be part of the taxable gross income; provided, however, that repairs and improvements to facilities used to house state and federal prisoners shall not be considered to be part of the taxable gross income.

6. Impose a 4.50% rate on construction contracting activities, effective October 1, 2005.

7. Have a 1.50% rate on sales or purchases of tangible personal property sold at retail exceeding $6,000 per item. 3.00% shall apply to the first $6,000.

8. On May 8, 2023, the Mayor and Council of the City of Eloy passed and adopted Ordinance No. 23-946, amending Section 16-455 of the city tax code by decreasing the tax rate on the Restaurants and Bars classification from six percent (6.0%) to five percent (5.0%). The change has an effective date of August 1, 2023.

Transaction Privilege Tax

3.00% (effective July 1, 2001)

2.00% (effective  April 9, 1985)

Use Tax

3.00% (effective November 1, 2007)