Kingman Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Kingman City Code: KM | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.50% |
| Amusements | 012 | 2.50% |
| Contracting-Prime | 015 | 2.50% |
| Contracting-Speculative Builders | 016 | 2.50% |
| Contracting-Owner Builder | 037 | 2.50% |
| Job Printing | 010 | 2.50% |
| Manufactured Buildings | 027 | 2.50% |
| Timbering and Other Extraction | 020 | 2.50% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.50% |
| Hotels | 044 | 2.50% |
| Hotel/Motel (Additional Tax) | 144 | 4.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 2.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.50% |
| Restaurants and Bars | 011 | 2.50% |
| Restaurants and Bars (Additional Tax) | 111 | 1.00% |
| Retail Sales | 017 | 2.50% |
| MRRA Amount | 315 | 2.50% |
| Communications | 005 | 2.50% |
| Transporting | 006 | 2.50% |
| Utilities | 004 | 2.50% |
| Use Tax Purchases | 029 | 2.50% |
| Use Tax From Inventory | 030 | 2.50% |
Amendments or Special Provisions
1. Have a 1.00% rate on single transactions over $1,000. (Provision repealed effective September 1, 1991.)
2. Impose an additional 2.00% bed tax. Impose an additional 4% tax effective February 1, 2010.
3. Creates an additional tax rate upon Restaurant and Bar of 2.00%. Impose an additional Tax rate upon restaurant and bar of 1.00% effective July 1, 2013.
4. Ordinance 1799 extends sunset date on the 2.50% increased rate from June 30, 2016 to December 31, 2017.
5. Ordinance 1830R removes sunset date December 31, 2017 and increases the rate to 3.50%.
6. On November 6, 2018, the voters of the City of Kingman approved of Proposition 413 to reduce the Transaction Privilege Tax (TPT) to 2.50% for certain business codes with an effective date of January 1, 2019. Please see the January 1, 2019 tax rate table or the specific entry in the Change Page for specific details of the changes.
History of Rate Changes
Transaction Privilege Tax
2.50% (Effective January 1, 2019)
3.50% (Effective November 1, 2017)
2.50% Effective July 1, 2013)
Use Tax
2.50% (Effective January 1, 2019)
3.50% (Effective November 1, 2017)
2.50% (Effective July 1, 2013)
310 N 4th Street
Kingman, AZ 86401
United States