Maricopa
Maricopa Transaction Privilege Tax & Use Tax Rates
| City/town name: Maricopa city code: mp | business code | tax rate |
|---|---|---|
| Advertising | 018 | 2.00% |
| Amusements | 012 | 2.00% |
| Contracting-Prime | 015 | 3.50% |
| Contracting-Speculative Builders | 016 | 3.50% |
| Contracting-Owner Builder | 037 | 3.50% |
| Job Printing | 010 | 2.00% |
| Manufactured Buildings | 027 | 2.00% |
| Timbering and Other Extraction | 020 | 2.00% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.00% |
| Hotels | 044 | 2.00% |
| Hotel/Motel (Additional Tax) | 144 | 5.50% |
| 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 | 2.00% |
| Restaurants and Bars | 011 | 2.00% |
| Retail Sales | 017 | 2.00% |
| Retail Sales Food for Home Consumption | 062 | 2.00% |
| MRRA Amount | 315 | 2.00% |
| Communications | 005 | 2.00% |
| Transporting | 006 | 2.00% |
| Utilities | 004 | 2.00% |
| Use Tax Purchases | 029 | 2.00% |
| Use Tax From Inventory | 030 | 2.00% |
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Amendments or Special Provisions
1. Impose an additional 2.00% bed tax.
2. Adopted Appendix IV.
3. Impose a 3.50% rate on construction contracting, effective May 01, 2005.
4. Effective July 1, 2021, Ordinance 20-08 increases the Additional Tax on the rental, leasing, or licensing of transient lodging from two percent (2.00%) to five and one-half (5.50%).
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History of Rate Changes
Transaction Privilege Tax
2.00% (effective January 01, 2004)
Use Tax
2.00% (effective January 01, 2004)
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Maricopa | 39700 West Civic Center Plaza Maricopa, AZ 85138 | https://www.maricopa-az.gov/departments/administrative-services/finance
City Clerk (520) 316-6971
| Taxpayer Problem Resolution
Transaction Privilege Tax : 2.00% (effective January 01, 2004)
Use Tax: 2.00% (effective January 01, 2004)
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: January 01, 2004
Chapter: 8