Payson Transaction Privilege Tax Rates
| City/Town Name: Payson City Code: PS | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.88% |
| Amusements | 012 | 2.88% |
| Contracting-Prime | 015 | 2.88% |
| Contracting-Speculative Builders | 016 | 2.88% |
| Contracting-Owner Builder | 037 | 2.88% |
| Job Printing | 010 | 2.88% |
| Manufactured Buildings | 027 | 2.88% |
| Timbering and Other Extraction | 020 | 2.88% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.88% |
| Hotels | 044 | 2.88% |
| Hotel/Motel (Additional Tax) | 144 | 5.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.88% |
| Rental Occupancy | 040 | 2.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.88% |
| Restaurants and Bars | 011 | 2.88% |
| Retail Sales | 017 | 2.88% |
| Retail Sales Food for Home Consumption | 062 | 2.88% |
| MRRA Amount | 315 | 2.88% |
| Communications | 005 | 2.88% |
| Transporting | 006 | 2.88% |
| Utilities | 004 | 2.88% |
Amendments or Special Provisions
1. Effective August 1, 2010, impose an additional 5.00% bed tax.
2. In 2002, the voters of the Town of Payson approved the sale of bonds to upgrade the Public Safety Communications system and construct a new fire station. The voters of the Town of Payson also approved increasing the Town's Transaction Privilege Tax(TPT) rate by 0.12% to repay the funds generated by the Project 2003 Bonds.
3. On October 28, 2004, the Mayor and the Council approved Ordinance 665 to increase the Transaction Privilege Tax (TPT) rate by 0.12% and that the tax rate increase was to be repealed once the Project 2003 bonds were fully redeemed and all costs paid.
The Town of Payson has notified the Arizona Department of Revenue to reduce the Transaction Privilege Tax (TPT) rate by 0.12%.
This change has an effective date of October 1, 2019.
4. On February 6, 2024, the Town of Payson passed Ordinance 964. The Town is amending the Town Tax Code to increase the transaction privilege rate from two and eighty-eight hundredths percent (2.88%) to three and eighty-eight hundredths percent (3.88%). Providing for severability; providing for penalties and declaring an emergency.
This change has an effective date of May 1, 2024. The Town does allow for a pre-existing rate under the construction contracting classification. The rate imposed on gross receipts from construction contracting shall be computed based on the rate in effect when the contract was executed.
History of Rate Changes
Transaction Privilege Tax
2.88% (effective October 1, 2019)
3.00% (Effective August 1, 2017)
2.12% (Effective January 1, 2005)
2.00% (through December 31, 2004)
3 North Beeline Highway
Payson, AZ 85541
United States