Paradise Valley
Paradise Valley Transaction Privilege Tax & Use Tax Rates
| City/town name: paradise valley city code: pv | business code | tax rate |
|---|---|---|
| Advertising | 018 | 2.50% |
| Amusements | 012 | 2.50% |
| Contracting-Prime | 015 | 2.50% |
| Contracting-Speculative Builders | 016 | 2.50% |
| Contracting-Owner Builder | 037 | 2.50% |
| Job Printing | 010 | 2.50% |
| Manufactured Buildings | 027 | 2.50% |
| 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 | 3.40% |
| Residential Rental, Leasing & Licensing for Use | 045 | 1.65% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 1.65% |
| Commercial Lease (Additional Tax) | 313 | 0.85% |
| Rental Occupancy | 040 | 1.65% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.50% |
| Restaurants and Bars | 011 | 2.50% |
| Retail Sales | 017 | 2.50% |
| Retail Sales Food for Home Consumption | 062 | 2.50% |
| MRRA Amount | 315 | 2.50% |
| Communications | 005 | 2.50% |
| Transporting | 006 | 2.50% |
| Utilities | 004 | 2.50% |
| Use Tax Purchases | 029 | 2.50% |
| Use Tax From Inventory | 030 | 2.50% |
Amendments or Special Provisions
1. Impose an additional 2.00% bed tax. Effective October 01, 1993, bed tax rate increases to 3.00%. Increase the additional tax to 3.40% effective August 01, 2010.
2. Adopted Appendix IV.
3. Impose a 1.65% tax rate for residential rental. Effective July 31, 2011.
4. Section 8A-446 is added as follows: (Effective November 17, 2011).
Sec. 8A-446. Additional tax on non-residential rental business activity.
In addition to the taxes levied under Section 8A-445, there is hereby levied and shall be collected by the Tax Collector an additional tax in the amount equal to eighty five hundredths percent (0.85%) of the gross income from the business activity of any person engaged in the rental, leasing or licensing of nonresidential property or property units.
History of Rate Changes
Transaction Privilege Tax
2.50% (effective July 31, 2011)
1.65% (effective September 01, 2004)
1.40% (effective January 01, 1999)
1.20% (effectiven October 01, 1993
1.00% (thru September 30, 1993
Use Tax
2.50% (effective July 31, 2011)
1.65% (effective September 01, 2004)
1.40% (effective January 01, 1999)
