Peoria Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Peoria City Code: PE | Business Code | Tax Rate |
|---|---|---|
| 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% |
| 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% |
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 1, 1990; 3.50% effective 1994; 3.80% effective January 1, 2006.
3. Impose a 3.00% rate on utilities, effective July 1, 1990; 3.30% effective January 1, 2006.
4. Impose a 2.50% rate on restaurants and bars effective August 1, 1992; 2.80% effective January 1, 2006.
5. Impose a 2.50% rate on amusements, exhibitions and similar activities effective August 1, 1992; 2.80% effective January 1, 2006.
6. Amendment 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 1, 2014, the tax rate for Food for Home Consumption will be going from 1.80% to 1.60%.
8. On November 14, 2023, the Mayor and Council of the City of Peoria passed Ordinance 2023-19. Ordinance 2023-19 amended the effective date of Local Option H in relation to a specified class of taxpayers in order to further substantial justice as a result of misinterpretation of the Option. The “Specified Class” includes dance, martial arts, and gymnastics studios that charge for dance, sports, athletic, or other health-related instruction.
This ordinance is authorized pursuant to A.R.S. § 42-6055 which permits the City to amend the effective date of any provision of the Code for application to any specified class of taxpayers.
9. Annexation
History of Rate Changes
Transaction Privilege Tax
1.80% (Effective January 1, 2006)
1.50% (through December 31, 2005)
Use Tax
1.80% (Effective January 1, 2006)
1.50% (through December 31, 2005)
Post Office Box 4038
Peoria, AZ 85345
United States