Eloy
Eloy Transaction Privilege Tax & Use Tax Rates
| City/town name:eloy city code: el | business code | tax rate |
|---|---|---|
| Advertising | 018 | 3.00% |
| Amusements | 012 | 3.00% |
| Contracting-Prime | 015 | 4.50% |
| Contracting-Speculative Builders | 016 | 4.50% |
| Contracting-Owner Builder | 037 | 4.50% |
| 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 | 4.00% |
| Hotel/Motel (Additional Tax) | 144 | 3.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 3.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 3.00% |
| Rental Occupancy | 040 | 3.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 3.00% |
| Restaurants and Bars | 011 | 6.00% |
| Retail Sales | 017 | 3.00% |
| Retail Sales (Single Item Portion over $6,000) | 337 | 1.50% |
| Retail Sales Food for Home Consumption | 062 | 2.00% |
| MRRA Amount | 315 | 3.00% |
| Communications | 005 | 3.00% |
| Transporting | 006 | 3.00% |
| Utilities | 004 | 3.00% |
| Use Tax Purchases | 029 | 3.00% |
| Use Tax Purchases (Single Item Portion over $6,000) | 339 | 1.50% |
| Use Tax From Inventory | 030 | 3.00% |
Amendments or Special Provisions
1. Effective July 01, 2014, the tax rate for Food for Home Consumption will be zero. Effective April 01, 2016, the tax rate for Food for Home Consumption increased to 2.00%.
2. Impose an additional 3.00% bed tax and effective July 01, 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 01, 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 01, 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.
History of Rate Changes
Transaction Privilege Tax
3.00% (effective July 01, 2001)
2.00% (effective April 09, 1985)
Use Tax
3.00% (effective November 01, 2007)
