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Globe

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Globe | 150 N. Pine Street Globe, AZ 85501 | http://www.globeaz.gov/departments/finance
Tax Administrator (928) 425-7146
Tax Administrator | Taxpayer Problem Resolution (928) 425-7146
Globe
Transaction Privilege Tax : 2.30% (effective November 01, 2016)
Use Tax: 2.30% (effective January 01, 2018)
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: October 08, 1987
Chapter: 8A
Local Options: 
S
GG
JJ
Model Options: 
4
6
7
9
10
11
13

Globe Transaction Privilege Tax & Use Tax Rates

City/town name:   globe    city code: gl business code tax rate county: gla
Advertising   018 2.30%  
Amusements   012 2.30%  
Contracting-Prime   015 2.30%  
Contracting-Speculative Builders   016 2.30%  
Contracting-Owner Builder   037 2.30%  
Job Printing   010 2.30%  
Manufactured Buildings   027 2.30%  
Timbering and Other Extraction   020 2.30%  
Severance-Metal Mining   019 0.10%  
Publication   009 2.30%  
Hotels   044 2.30%  
Hotel/Motel (Additional Tax)   144 3.00%  
Commercial Rental, Leasing & Licensing for Use   213 2.00%  
Rental, Leasing & Licensing for Use of TPP   214 2.30%  
Restaurants and Bars   011 2.30%  
Retail Sales   017 2.30%  
Retail Sales Food for Home Consumption   062 2.30%  
MRRA Amount   315 2.30%  
Communications    005 2.30%  
Transporting   006 2.30%  
Utilities   004 2.30%  
Use Tax Purchases   029 2.30%  
Use Tax From Inventory   030 2.30%  

 

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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.

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History of Rate Changes

Transaction Privilege Tax

2.30% (effective November 01, 2016)

2.00% (effective May 01, 2005)   

1.50% (effective September 01, 1993)

1.00% (effective October 01, 1973)

Use Tax

2.30% (effective January 01, 2018)

 

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