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Pinetop-Lakeside

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Pinetop-Lakeside | P.O. Box 426 Pinetop-Lakeside, AZ 85543 | https://www.pinetoplakesideaz.gov/187/Finance
Finance Director - Kent Brooksby (928) 634-7943
Finance Director - Kent Brooksby | Taxpayer Problem Resolution (928) 368-8696 x227
Pinetop Lakeside
Transaction Privilege Tax : 3.00% (effective December 01, 2017)
Use Tax: None
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: September 06, 1987
Chapter: Class 1
Local Options: 
E
H
N
V
Model Options: 
2
3
5B
6
9
10
11
13
15

Pinetop-Lakeside Transaction Privilege Tax Rates

City/town name:  pinetop-lakeside    city code: pp business code tax rate county: nav
Advertising   018 3.00%  
Amusements   012 3.00%  
Contracting-Prime   015 3.00%  
Contracting-Speculative Builders   016 3.00%  
Contracting-Owner Builder   037 3.00%  
Job Printing   010 3.00%  
Manufactured Buildings   027 3.00%  
Timbering and Other Extraction   020 3.00%  
Severance-Metal Mining   019 0.10%  
Publication   009 3.00%  
Hotels   044 3.00%  
Hotel/Motel (Additional Tax)   144 3.00%  
Residential Rental, Leasing & Licensing for Use   045 3.00%  
Commercial Rental, Leasing & Licensing for Use   213 3.00%  
Rental, Leasing & Licensing for Use of TPP   214 3.00%  
Restaurants and Bars   011 3.00%  
Restaurants and Bars (Additional Tax)   111 2.00%  
Retail Sales   017 3.00%  
Retail Sales (Single Item Portion over $5,000)   357 1.50%  
Retail Sales Food for Home Consumption   062 3.00%  
MRRA Amount   315 3.00%  
Communications    005 3.00%  
Transporting   006 3.00%  
Utilities   004 3.00%  

 

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Amendments or Special Provisions

1. Imposes an additional 3.00% bed tax (effective January 01, 2002).

2. Imposes an additional 2.00% rate on restaurant and bar (effective January 01, 2003).

3. Impose a two-tiered tax rate with a 2.50% rate on the first $5000 of a sale or purchase of tangible personal property at retail with a 1.50% rate applying to the portion over $5000 (effective August 01, 2006).

4. Adopted Appendix IV.

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History of Rate Changes

Transaction Privilege Tax

3.00%  (effective December 01, 2017)

2.50% (until November 01, 2017)

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