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Ordinance 665 to increase the Transaction Privilege Tax (TPT) rate by 0.12% and that the tax rate increase was to be repealed once the Project 2003 bonds were fully redeemed and all costs paid.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