Marana

City/town name:marana                          city code: ma	business code	tax rate
Amusements	012	2.50%
Contracting-Prime	015	4.00%
Contracting-Speculative Builders	016	4.00%
Contracting-Owner Builder	037	4.00%
Job Printing	010	2.50%
Manufactured Buildings	027	2.00%
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	6.00%
Commercial Rental, Leasing & Licensing for Use	213	2.50%
Rental Occupancy	040	2.50%
Rental, Leasing & Licensing for Use of TPP	214	2.50%
Restaurants and Bars	011	2.50%
Retail Sales	017	2.50%
Retail Sales (Single Item Over $5000)	717	2.00%
MRRA Amount	315	2.50%
Communications	005	4.00%
Transporting	006	2.50%
Utilities	004	4.00%
Use Tax Purchases	029	2.50%
Use Tax Purchases (Single Item Over $5000)	729	2.00%
Use Tax From Inventory	030	2.50%

 

1. Impose a 4.00% rate on telecommunications. 4.50% rate is effective October 01, 2004, 4.00% rate is effective August 01, 2006.  4.50% rate is effective July 01, 2015.

2. Impose a 4.00% rate on utilities. 4.50% rate is effective October 01, 2004. 4.00% rate is effective August 01, 2006.  4.50% rate is effective July 01, 2015

3. Impose an additional 1.00% bed tax effective March 15, 1992. Effective June 01, 1996, the additional bed tax rate is 3.00%. 3.50% additional rate is effective October 01, 2004. 3.00% additional rate is effective August 01, 2006. Impose a 6.00% additional rate effective July 01, 2009.

4. Adopted Appendix IV.

5. Impose a 0.00% rate on advertising.

6. Impose a 3.00% rate on construction contracting, effective 5/1/98. Effective May 01, 2001, a 4.00% rate applies to construction contracting. 4.50% rate is effective October 01, 2004. Effective August 01, 2006, a 4.00% rate applies to construction contracting.

7. Adopted Local Option A, adding new agricultural machinery and equipment to the list of exempt “income producing capital equipment”. Effective January 01, 2016.

8. On October 16. 2018, the Town Council of Marana passed Ordinance No. 2018.020 amends the Town of Marana Tax Code by decreasing the rate of taxation from the existing rate of two and one_half percent (2.50%) to a total of two percent (2.00%).

9. The tax rate in the following Business Classes of the Tax Code of the Town of Marana will be decreasing from four and one-half percent (4.50%) to four percent (4.00%):

Communications Business Class decreases from four and one-half percent (4.50%) to four percent (4.00%) reported under Business Code (MA 005).

Utilities Business Class increases from four and one-half percent (4.50%) to four percent (4.00%) reported under Business Code (MA 004).

10. Ordinance 2015.020 repeals Local Option V which removes the following business classifications:

Retail Sales (Single Item Portion over $5,000) (MA 357)

Use Tax Purchase (Single Item Portion over $5,000) (MA 359)

This change has an effective date of January 01,2019

11. Effective January 1, 2022, Ordinance 2021.022 temporarily amends the town code by increasing the tax rate on certain activities by one-half percent (.050%). Ordinance 2021.022 also amends the town tax code by adding Local Option V, establishing an alternative tax structure for Retail (Single Item over $5000) and Use Tax (Single Item over $5000).  

12. Effective December 1, 2022, Ordinance 2022.015 decreases the tax rate on the sale of manufactured buildings from 2.50% to 2.00%. 

Transaction Privilege Tax

2.50% (effective January 1, 2022)

2.00% (effective January 1, 2019)

2.50% (effective July 01, 2015)

2.00% (effective August 01, 2006)

2.50% (effective October 01, 2004)

2.00% (thru September 30, 2004)

Use Tax

2.50% (effective January 1, 2022)

2.00% (effective January 1, 2019)

2.50% (effective July 01, 2015)

2.00% (effective August 01, 2006)

2.50% (effective October 01, 2004)

2.00% (thru September 30, 2004)