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Payson

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Payson | 03 North Beeline Highway Payson, AZ 85541 | https://www.paysonaz.gov/Departments/finance/finance-index.html
Chief Fiscal Officer (928) 474-5242
| Taxpayer Problem Resolution
Payson
Transaction Privilege Tax : 2.88% (effective October 01, 2019)
Use Tax: None
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: March 01, 1987
Chapter: 37
Local Options: 
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Model Options: 
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Payson Transaction Privilege Tax Rates

City/town name:   payson    city code: ps business code tax rate county: gla
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%  

 

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Amendments or Special Provisions

1. Effective August 01, 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Ordinance 665 to increase the Transaction Privilege Tax (TPT) rate by 0.12% and that the tax rate increase was to be repealed once the Project 2003 bonds were fully redeemed and all costs paid.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 01, 2019.

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History of Rate Changes

Transaction Privilege Tax

2.88% (effective October 01, 2019)

3.00% (Effective August 01, 2017)

2.12% (Effective January 01, 2005)

2.00% (through December 31, 2004)

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