Globe
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% |
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 Effective January 01, 2018, Option V is rescinded removing the tiered tax rate.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 Effective January 01, 2018, Model Option 15 is repealed and a use tax rate is created at 2.30%.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.
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)
