Guadalupe
Guadalupe Transaction Privilege Tax & Use Tax Rates
| City/town name: guadalupe city code: gu | business code | tax rate |
|---|---|---|
| Advertising | 018 | 4.00% |
| Amusements | 012 | 5.00% |
| Contracting-Prime | 015 | 4.00% |
| Contracting-Speculative Builders | 016 | 4.00% |
| Contracting-Owner Builder | 037 | 4.00% |
| Job Printing | 010 | 4.00% |
| Manufactured Buildings | 027 | 4.00% |
| Timbering and Other Extraction | 020 | 4.00% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 4.00% |
| Hotels | 044 | 4.00% |
| Hotel/Motel (Additional Tax) | 144 | 6.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 3.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 3.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 4.00% |
| Restaurants and Bars | 011 | 5.00% |
| Retail Sales | 017 | 4.00% |
| Retail Sales Food for Home Consumption | 062 | 4.00% |
| MRRA Amount | 315 | 4.00% |
| Communications | 005 | 4.00% |
| Transporting | 006 | 4.00% |
| Utilities | 004 | 4.00% |
| Use Tax Purchases | 029 | 4.00% |
| Use Tax From Inventory | 030 | 4.00% |
Amendments or Special Provisions
1. Impose an additional 4.00% bed tax but not as part of the model tax code. Impose a 6.00% rate (effective September 01, 2007). Effective April 01, 2015, the Town appointed the Arizona Department of Revenue to collect the Additional 6.00% Bed Tax which is now called the Additional Transient Lodging Tax.
2. Impose a 5.00% rate on the Amusements classification.
3. Impose a 4.00% rate on the Restaurants and Bars classification, effective July 01, 2003. Increase to 5.00%, effective August 01, 2007.
4. Adopted Appendix IV.
5. Impose a 3.00% tax rate on Residential Rental, effectiveJuly 01, 2011.
6. On October 11, 2018, the Mayor and Council of the Town of Guadalupe passed Ordinance No. O2018.02. Ordinance No. O2018.02 adopted "The 2012-2014 Amendments to the Tax Code of the Town of Guadalupe". The provisions of this Ordinance conforms to the Model City Tax Code, which is controlling. This change has an effective date of February 01, 2019
7. On December 13, 2018, the Mayor and Council of the Town of Guadalupe passed Ordinance No. O2018.03 eliminating: Local Option B and Model Option 15 and adding Use Tax Purchases (Business Code 029) as four percent (4.00%) and Use Tax From Inventory (Business Code: 030) at four percent (4.00%). In addition, Ordinance No. O2018.03 selects Local Option JJ which exempts the Town of Guadalupe from Use Tax Purchases and Use Tax From Inventory. The provisions of this Ordinance conforms to the Model City Tax Code, Which is controlling.
This change has an effective date of February 01, 2019.
History of Rate Changes
Transaction Privilege Tax
4.00% (effective July 01, 2011)
3.00% (effective July 01, 2003)
2.00% (until June 30, 2003)
Use Tax
4.00% (effective February 01, 2019)
