Flagstaff
Flagstaff Transaction Privilege Tax & Use Tax Rates
| City/town name:flagstaff city code: fs | business code | tax rate |
|---|---|---|
| Advertising | 018 | 2.281% |
| Amusements | 012 | 2.281% |
| Contracting-Prime | 015 | 2.281% |
| Contracting-Speculative Builders | 016 | 2.281% |
| Contracting-Owner Builder | 037 | 2.281% |
| Feed at Wholesale | 116 | 2.281% |
| Job Printing | 010 | 2.281% |
| Manufactured Buildings | 027 | 2.281% |
| Timbering and Other Extraction | 020 | 2.281% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.281% |
| Hotels | 044 | 4.281% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.281% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.281% |
| Restaurants and Bars | 011 | 4.281% |
| Retail Sales | 017 | 2.281% |
| MRRA Amount | 315 | 2.281% |
| Communications | 005 | 2.281% |
| Transporting | 006 | 2.281% |
| Utilities | 004 | 2.281% |
| Public Utility Right of Way | 133 | 2.00% |
| Use Tax Purchases | 029 | 2.281% |
| Use Tax From Inventory | 030 | 2.281% |
Amendments or Special Provisions
1. This chapter terminates on November 04, 2024 and any extension beyond this time is subject to approval by the registered voters of Flagstaff.
2. Impose an additional 2.00% tax on hotels, restaurants and bars but not as part of model tax code. until August 14, 2014.The additional 2.00% tax was moved into the model tax code effective August 14, 2014. Accordingly, this had the effect of showing an increase in the privilege tax on Hotels.to 3.721% and the privilege tax on Restaurants and Bars to 3.721% in the model tax code effective August 14, 2014, even though the total tax rate remained the same. Increases the privilege tax on Hotels to 4.051% and the privilege tax on Restaurants and Bars in the model tax code to 4.051% effective January 01, 2015. Increase the privilege tax on Hotels to 4.281% and the privilege tax on Restaurants and Bars to 4.281% effective July 01, 2019.
3. Imposes an 2% license tax on gross proceeds of all sales of telephone service by an provider who uses any city right-of_way, but not as part of model tax code. This tax was approved by the registered voters of Flagstaff in 1962.
4. On June 19, 2018, the Council of Flagstaff passed Ordinance No. 2018-22. Ordinance No. 2018-22 amends the City of Flagstaff Tax Code Section 3-05-003-0320 by reducing the license fee from forty six dollars ($46) to twenty dollars ($20) and increasing the annual license renewal fee from zero dollars ($0) to twenty dollars ($20); all relating to the City of Flagstaff regulations specifically encompassing the licensing and registration of businesses; providing for the repeal of conflicting ordinances, and providing for severability. This Change has an effective date of January 01, 2019
5. On November 06, 2018, a majority of voters in the City of Flagstaff approved Proposition 420 to increase the Transaction Privilege Tax (TPT) to 2.281% as well as Hotels (044) and Restaurant and Bars (011) to 4.281%. The rate increases referenced in Ordinance No. 2019-01 and detailed in Resolution No.2019-01 will provide 0.23% solely for a Lone Tree Railroad Overpass from Butler Avenue to Route 66 for a twenty (20) year period. This Change has an effective date of July 01, 2019 6. On July 02, 2019, the Mayor and the Council of the City of Flagstaff approved Ordinance No. 2019-13 to increase Use Tax Purchases (029) and also Use Tax From Inventory (030) to 2.281% This Change has an effective date of August 01, 2019.
History of Rate Changes
Transaction Privilege Tax
2.281% (effective July 01, 2019)
2.051% (effective January 01, 2015)
1.721% (effective July 01, 2008)
1.601% (effective July 01, 2003)
1.574% (effective September 01, 2001);
1.51% (effective July 01, 2000)
1.00% (until June 30, 2000)
Use Tax
2.281% (effective August 01, 2019)
1.00% (effective October 01, 2014)
