Skip to main content

Customer Notice: Due to COVID-19, ADOR's in-person lobby services are by appointment only and in compliance with local municipal and county face covering policies.

Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

taxes
Arizona
Department of Revenue
    • Home
    • Business
    • E-File Services
    • Forms
    • News & Notices
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • Business
  • E-File Services
  • Forms
  • News & Notices
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Nogales
  • Transaction Privilege Tax
    • Quick Reference
    • Adult Use Marijuana
      • Definitions and Frequently Asked Questions
      • Filing Requirements
    • Aircraft Use Tax
    • Commercial Lease
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Deduction Codes
    • Due Dates
    • Do I Need a TPT License?
    • License Compliance Program
    • Location Based Reporting
    • Online Lodging Marketplace
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Nexus Program TPT
    • Reporting Guide
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • Tax Rate Table
    • TPT Audit
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • TPT Exemptions
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refund
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Nogales

Print Friendly, PDF & Email
Local Options: 
E
J
R
Model Options: 
2
3
10
11
13
15

Nogales Transaction Privilege Tax Rates

City/town name:     nogales    city code: no business code tax rate county: stc
Advertising   018 2.00%  
Amusements   012 2.00%  
Contracting-Prime   015 2.00%  
Contracting-Speculative Builders   016 2.00%  
Contracting-Owner Builder   037 2.00%  
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 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 2.00%  
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%  
Public Utility Right of Way   133 2.00%  
Wastewater Removal Services   485 2.00%  

 

Read More

Amendments or Special Provisions

1. See Article VII below.

2. Impose an additional 4.00% bed tax.

3. On October 17, 2016, the City Council of Nogales passed Ordinance No. 02016-10-005. Ordinance No. 02016-10-005 amended the City Tax Code to create a tax rate on Wastewater Utility Services at two percent (2.00%) effective January 01, 2017.

Article VII - Sales to Foreign Purchasers

Sec. 15A-700. General definitions.

(a) Jobber or Wholesaler: A person who sells tangible personalty for resale, and not for consumption by the purchaser.

(b) Wholesale Sale: A sale for resale. No tax is imposed upon selling tangible personalty at wholesale ("sale for resale").

(c) Foreign Wholesaler: A man or woman or organization who buys goods in the City for the purpose of reselling outside the national jurisdiction of the United States.

Sec. 15A-701. Retail sales; exemptions.

Privilege tax must be paid on all retail sales made to purchasers from Mexico and other foreign countries, unless sufficient evidence of sales in foreign commerce is substantiated by records of the taxpayer to the satisfaction of the Tax Collector. Evidence as to place and conditions of delivery in the case of Mexican sales shall be:

(a) A common carrier receipt

(b) A bill of lading

(c) A manifest

(d) Custom Shippers' Export Declaration

Sec. 15A-702. Burden of proof: retail sales; measure of tax; exclusions.

Burden of Proof: The burden of proving that a transaction is not a retail sale is upon the seller. This burden never shifts. That is, the seller must maintain records that will satisfy the City or that the sale was indeed at wholesale. If the seller wishes to claim the wholesale privilege, then he must take from the purchaser a certificate, which states the name of the purchaser, the purchaser's business address, bears the purchaser's signature, which states that the property for resale in the ordinary course of business, and that the purchaser has a valid license to resell the type of property he has purchased. An invoice may function as the aforesaid certificate if it contains the aforementioned information and purchaser's signature.

Sec. 15A-703. Invoices as records.

The sellers records must separate retail and wholesale sales or all sales will be taxable. For out-of-state dealers, which includes Foreign Wholesalers and Jobbers, the seller should also obtain the foreign dealer's business address. This may appear on the invoice, if that be used in place of a certificate.

Sec. 15A-704. Acceptable Mexican documents.

The American seller shall obtain from the Mexican purchaser at least one of two documents: (a) either the State certificate (e.g., Sonora) permitting the purchaser to engage in business OR (b) the Municipal certificate (e.g., Hermosillo) permitting the purchaser to engage in business. Photocopies of the original certificates are acceptable. The State Certificate must be issued by the State Government of the particular Mexican state and the Municipal certificate must be issued by the Municipal Government of the particular Mexican city. The American seller must then retain these documents for inspection by the City.

Sec. 15A-705. Reasonably prudent businessman.

In this ordinance, the legal standard is that of the Reasonably Prudent Businessman. The American seller's records must meet the City's expectations of what a Reasonably Prudent Businessman would consider to be a wholesale sale.

Sec. 15A-706. Volume of transactions.

To further clarify what the Reasonably Prudent Businessman would consider to be an acceptable volume of transactions when determining if a sale be considered wholesale ("sale for resale"), the standard shall be that of an Average Family. That is, if the volume of the transaction(s) is/are what a Reasonably Prudent Businessman would consider to be only the consumption of an Average Family, then the sale(s) must be TAXED. Unless the supporting documentation meets the burden of proof that the sale was for resale or exempt under paragraph II.

Sec. 15A-707. Small scale foreign jobbers.

It is recognized that there are occasional instances of Small Mexican Jobbers who, on a given day, buy no more than an individual would buy for himself and his family. To claim the Wholesale Privilege, these Small Scale Foreign Jobbers may collect a month's worth of American receipts and present them to the American seller, who must then retain them for the auditor. This is an application of the principle of the Reasonably Prudent Businessman.

Sec. 15A-708. Audit requirement.

In order that these provisions may be fairly enforced, the Board of Aldermen shall provide sufficient funds to provide for an annual audit of any number of the City's businesses subject to this regulation.

Sec. 15A-709. This article controls.

It is explicitly stated that the provisions of this Article shall control in the event of any contradiction(s) with the official text of this code.

Read More

 

History of Rate Changes

Transaction Privilege Tax

2.00% (effective December 01, 2005)

1.25% (effective April 01, 1997)

1.00% (thru March 31, 1997

Read More

 

 

City Profile Banner.png

City Banner
Nogales logo
Nogales | 777 North Grand Avenue Nogales, AZ 85621 | https://www.nogalesaz.gov/departments/finance/department-department
Finance Director (520) 287-6571
| Taxpayer Problem Resolution
Nogales
Transaction Privilege Tax : 2.00% (effective December 01, 2005)
Use Tax: None
License Fee: $0.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: January 01, 1989
Chapter: 15A

 

< Back to City Profiles

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers