Globe
Globe Transaction Privilege Tax & Use Tax Rates
| City/town name:globe city code: gl | business code | tax rate |
|---|---|---|
| Advertising | 018 | 3.30% |
| Amusements | 012 | 3.30% |
| Contracting-Prime | 015 | 3.30% |
| Contracting-Speculative Builders | 016 | 3.30% |
| Contracting-Owner Builder | 037 | 3.30% |
| Job Printing | 010 | 3.30% |
| Manufactured Buildings | 027 | 3.30% |
| Timbering and Other Extraction | 020 | 3.30% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 3.30% |
| Hotels | 044 | 3.30% |
| Hotel/Motel (Additional Tax) | 144 | 3.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 3.30% |
| Restaurants and Bars | 011 | 3.30% |
| Retail Sales | 017 | 3.30% |
| Retail Sales Food for Home Consumption | 062 | 3.30% |
| MRRA Amount | 315 | 3.30% |
| Communications | 005 | 3.30% |
| Transporting | 006 | 3.30% |
| Utilities | 004 | 3.30% |
| Use Tax Purchases | 029 | 3.30% |
| Use Tax From Inventory | 030 | 3.30% |
Amendments or Special Provisions
1. Impose a 0.00% tax on telecommunications. Effective September 01, 1993, impose a 1.50% tax on telecommunications. Effective April 01, 2005, impose a 2.00% tax on telecommunications.
2. Impose a 0.00% tax on utilities. Effective September 01, 1993, impose a 1.50% tax on utilities. Effective April 01, 2005, impose a 2.00% tax on utilities.
3. Effective September 01, 1993, impose an additional 5.00% bed tax. Effective October 01, 1999, the bed tax rate is reduced to an additional 4.00%. Effective October 01, 2000, the additional bed tax rate is 3.00%. Effective July 01, 2003, the additional bed tax rate is 4.00% for two years with an automatic reversion to 3.00% on July 01, 2005.
4. Effective June 01, 2011, impose a 0.00% rate on sales or purchases of tangible personal property sold at retail exceeding $15,000 per item. A 2.00% rate shall apply to the first $15,000
5. Effective January 01, 2018, Option V is rescinded removing the tiered tax rate.
6. Effective January 01, 2018, Model Option 15 is repealed and a use tax rate is created at 2.30%. Option JJ is adopted exempting the City of Globe from Use Tax.
7. Effective August 1, 2022, the general rate of transaction privilege tax is increased from two and three-tenths percent (2.30%) to three and three-tenths percent (3.30%).
History of Rate Changes
Transaction Privilege Tax
3.30% (effective August 1, 2022)
2.30% (effective November 1, 2016)
2.00% (effective May 1, 2005)
1.50% (effective September 1, 1993)
1.00% (effective October 1, 1973)
Use Tax
3.30 % (effective August 1, 2022)
2.30% (effective January 1, 2018)
