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Peoria

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Peoria | Post Office Box 4038 Peoria, AZ 85345 | https://www.peoriaaz.gov/government/departments/finance/sales-tax-and-license
Revenue Manger (623) 773-7160
| Taxpayer Problem Resolution
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Transaction Privilege Tax : 1.80% (Effective January 01, 2006)
Use Tax: 1.80% (Effective January 01, 2006)
License Fee: $50.00
Renewal Fee: $50.00
Criminal Penalty: Class One
Date Code Effective: April 01, 1987
Chapter: 12
Local Options: 
E
F
H
Q
JJ
Model Options: 
2
4
5B
7
10
13

Peoria Transaction Privilege Tax & Use Tax Rates

City/town name:     peoria    city code: pe business code tax rate county: mar/yav
Advertising   018 1.80%  
Amusements   012 2.80%  
Contracting-Prime   015 1.80%  
Contracting-Speculative Builders   016 1.80%  
Contracting-Owner Builder   037 1.80%  
Job Printing   010 1.80%  
Manufactured Buildings   027 1.80%  
Timbering and Other Extraction   020 1.80%  
Severance-Metal Mining   019 0.10%  
Publication   009 1.80%  
Hotels   044 1.80%  
Hotel/Motel (Additional Tax)   144 3.80%  
Residential Rental, Leasing & Licensing for Use   045 1.80%  
Commercial Rental, Leasing & Licensing for Use   213 1.80%  
Rental Occupancy   040 1.80%  
Rental, Leasing & Licensing for Use of TPP   214 1.80%  
Restaurants and Bars   011 2.80%  
Retail Sales   017 1.80%  
Retail Sales Food for Home Consumption   062 1.60%  
MRRA Amount   315 1.80%  
Communications    005 1.80%  
Transporting   006 1.80%  
Utilities   004 3.30%  
Use Tax Purchases   029 1.80%  
Use Tax From Inventory   030 1.80%  

 

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Amendments or Special Provisions

1. Amendment to Sec. 12-310 (a) as follows: (Expires on December 31, 2014)

(a) Except as provided in section 12-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty ($50.00) dollars which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January each year. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.

2. Impose an additional 2.50% bed tax, effective July 01, 1990; 3.50% effective 1994; 3.80% effective January 01, 2006.

3. Impose a 3.00% rate on utilities, effective July 01, 1990; 3.30% effective January 01, 2006.

4. Impose a 2.50% rate on restaurants and bars effective August 01, 1992; 2.80% effective January 01, 2006.

5. Impose a 2.50% rate on amusements, exhibitions and similar activities effective August 01, 1992; 2.80% effective January 01, 2006.

6. Amendent to Sec. 12-445(e) as follows:

(e) Effective from and after September 1, 1988, all real property rental gross income from a person who has obtained a permit to enter into life care contracts pursuant to A.R.S. 20-1802(b) and subject to the tax under this section shall be allowed a deduction of thirty-five percent (35%).

7. Effective July 01, 2014, the tax rate for Food for Home Consumption will be going from 1.80% to 1.60%.

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History of Rate Changes

Transaction Privilege Tax

1.80% (Effective January 01, 2006)

1.50% (through December 31, 2005)

Use Tax 

1.80% (Effective January 01, 2006)

1.50% (through December 31, 2005)

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