Pinetop-Lakeside
Pinetop-Lakeside Transaction Privilege Tax Rates
| City/town name: pinetop-lakeside city code: pp | business code | tax rate |
|---|---|---|
| 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% |
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.
5. Effective April 15, 2021, Ordinance Number 21-441 amends Ordinance 16-395 of the town tax code. Ordinance 21-441 extends the two percent (2.00%) additional privilege tax on Restaurants and Bars indefinitely until it is repealed. Business Code 111 on the Transaction Privilege and Other Tax Rate Table remains unchanged.
History of Rate Changes
Transaction Privilege Tax
3.00% (effective December 01, 2017)
2.50% (until November 01, 2017)
