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Maricopa

Local Options: 
A
H
W
Z
AA
GG
HH
JJ
Model Options: 
2
3
7
9
11
13

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)

Read More

 

 

 

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City Banner
City of Maricopa logo
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
City of Maricopa
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

 

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