Payson

Payson Transaction Privilege Tax Rates

City/Town Name: Payson            City Code: PS Business Code Tax Rate
Advertising 018 3.88%
Amusements 012 3.88%
Contracting-Prime 015 3.88%
Contracting-Speculative Builders 016 3.88%
Contracting-Owner Builder 037 3.88%
Job Printing 010 3.88%
Manufactured Buildings 027 3.88%
Timbering and Other Extraction 020 3.88%
Severance-Metal Mining 019 0.10%
Publication 009 3.88%
Hotels 044 3.88%
Hotel/Motel (Additional Tax) 144 5.00%
Commercial Rental, Leasing & Licensing for Use 213 3.88%
Rental Occupancy 040 2.00%
Rental, Leasing & Licensing for Use of TPP 214 3.88%
Restaurants and Bars 011 3.88%
Retail Sales 017 3.88%
Retail Sales Food for Home Consumption 062 3.88%
MRRA Amount 315 3.88%
Communications  005 3.88%
Transporting 006 3.88%
Utilities 004 3.88%

 

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Ordinance 665 to increase the Transaction Privilege Tax (TPT) rate by 0.12% and that the tax rate increase was to be repealed once the Project 2003 bonds were fully redeemed and all costs paid.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

3.88% (effective May 1, 2024)

2.88% (effective October 1, 2019)

3.00% (Effective August 1, 2017)

2.12% (Effective January 1, 2005)

2.00% (through December 31, 2004)

 

Contact Name
Chief Fiscal Officer
Contact Number
(928) 474-5242
Collection
Department of Revenue
Renewal Fee
$0.00
License Fee
$2.00
Criminal Penalty
Class One
City Address

3 North Beeline Highway
Payson, AZ 85541
United States

Date Code Effective
March 1, 1987
Chapter
37
Transaction Privilege Tax %
2.88% (effective October 1, 2019)
Use Tax %
None
Local Options
Model Options