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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Flagstaff

Local Options: 
E
P
S
DD
GG
Model Options: 
5B
6
10
11
13

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%

 

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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.

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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)

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City Banner
Flagstaff logo
Flagstaff | 211 West Aspen Avenue Flagstaff, AZ 86001 | https://www.flagstaff.az.gov/9/Sales-Tax-Business-Licenses
Customer Service Office (928) 213-2231
| Taxpayer Problem Resolution
Flagstaff
Transaction Privilege Tax : 2.281% (effective July 01, 2019)
Use Tax: 2.281% (effective August 01, 2019)
License Fee: $20.00
Renewal Fee: $20.00
Date Code Effective: July 16, 1987
Chapter: 3-5

 

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