Prescott Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Prescott City Code: PR | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.00% |
| Amusements | 012 | 2.00% |
| Contracting-Prime | 015 | 2.00% |
| Contracting-Speculative Builders | 016 | 2.00% |
| Contracting-Owner Builder | 037 | 2.00% |
| Feed at Wholesale | 116 | 2.00% |
| Job Printing | 010 | 2.00% |
| Jet Fuel Sales (cents per gallon) | 049 | $.015 |
| Manufactured Buildings | 027 | 2.00% |
| Timbering and Other Extraction | 020 | 2.00% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.00% |
| Hotels | 044 | 2.00% |
| Hotel/Motel (Additional Tax) | 144 | 3.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 2.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.00% |
| Restaurants and Bars | 011 | 2.00% |
| Retail Sales | 017 | 2.00% |
| Retail Sales Food for Home Consumption | 062 | 2.00% |
| MRRA Amount | 315 | 2.00% |
| Communications | 005 | 2.00% |
| Transporting | 006 | 2.00% |
| Utilities | 004 | 2.00% |
| Jet Fuel Use Tax (cents per gallon) | 051 | $.015 |
| Use Tax Purchases | 029 | 2.00% |
| Use Tax From Inventory | 030 | 2.00% |
Amendments or Special Provisions
1. Impose an additional 3.00% bed tax. (Effective January 1, 2008).
2. Jet Fuel taxed at $.015 per gallon.
3. On October 11, 2022, the Mayor and Council of the City of Prescott passed and adopted Ordinance No. 2022-1801 terminating the City’s three-quarter of one percent (0.75%) transaction privilege tax dedicated to the payment of the city’s unfunded Arizona Public Safety Personnel Retirement System (PSPRS) liability tax.
The rate of taxation is decreased from two and three quarters percent (2.75%) to a rate of percent two percent (2.00%). This change has an effective date of January 1, 2023
4. Annexation
5. Annexation
6. On December 10, 2024, the Mayor and Council of the City of Prescott passed ordinance 2024-1858, certifying the city electorate's November 5, 2024 approval to adopt a dedicated Transaction Privilege tax of ninety-five hundredths of one percent (0.95%) for purposes of public safety within the city, taking effect April1, 2025 and then reducing to seventy-five hundredths of one percent (0.75%) by December 31, 2035. The change has an effective date of April 1, 2025.
History of Rate Changes
Transaction Privilege Tax
2.00% (effective January 1, 2023)
2.75% (effective January 1, 2018)
2.00% (effective January 1, 1996)
1.00% (through December 31, 1995)
Use Tax
2.00% (effective January 1, 2023)
2.75% (effective January 1, 2018)
2.00% (effective January 1, 1996)
1.00% (through December 31, 1995)
201 S. Cortez
Prescott, AZ 86303
United States