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Peoria

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
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)

Read More

 

 

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Peoria logo
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
Peoria profile link
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

 

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