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% |
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% |
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 1, 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%).
5. On May 6, 2025, the Mayor and City Council of the City of Maricopa passed ordinance 25-06, thereby amending the city tax code to increase the general transaction privilege tax rate by one-half percent (.5%); excluding the tax classes of Hotels, Hotels/Motels: additional Transient Lodging and Retail Sales: Food for Home Consumption from the general rate increase; Providing for Severability; and designating an effective date of October 01, 2025.
History of Rate Changes
Transaction Privilege Tax
2.00% (effective January 01, 2004)
Use Tax
2.00% (effective January 01, 2004)

39700 West Civic Center Plaza
Maricopa, AZ 85138
United States