Prescott Valley
Prescott Valley Transaction Privilege Tax & Use Tax Rates
| City/town name: prescott valley city code: pl | business code | tax rate |
|---|---|---|
| Advertising | 018 | 2.83% |
| Amusements | 012 | 2.83% |
| Contracting-Prime | 015 | 2.83% |
| Contracting-Speculative Builders | 016 | 2.83% |
| Contracting-Owner Builder | 037 | 2.83% |
| Job Printing | 010 | 2.83% |
| Manufactured Buildings | 027 | 2.83% |
| Timbering and Other Extraction | 020 | 2.83% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.83% |
| Hotels | 044 | 2.83% |
| Hotel/Motel (Additional Tax) | 144 | 2.83% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.83% |
| Restaurants and Bars | 011 | 2.83% |
| Retail Sales | 017 | 2.83% |
| Retail Sales Food for Home Consumption | 062 | 2.83% |
| MRRA Amount | 315 | 2.83% |
| Communications | 005 | 2.83% |
| Transporting | 006 | 2.83% |
| Utilities | 004 | 2.83% |
| Wastewater Removal Services | 485 | 2.83% |
| Use Tax Purchases | 029 | 2.83% |
| Use Tax From Inventory | 030 | 2.83% |
Amendments or Special Provisions
1. Impose a 0.00% rate on real property rentals.
2. Impose an additional 2.00% bed tax; increased to 2.33% effective December 01, 2002; increased to 2.83% effective January 01, 2016.
3. Impose a 2.00% tax on wastewater collection and treatment (effective January 01, 1994); increased to 2.33% effective December 01, 2002; increased to 2.83% effective January 01, 2016.
Sec. 8A-485. Wastewater collection and treatment services
(a) The tax rate shall be at an amount equal to two and eighty-three hundredths percent (2.83%) of the gross income from the business activity upon every person engaging or continuing in the business of collecting and treating wastewater from premises, locations, or facilities within the town limits by means of sewer lines or similar pipelines.
(b) The tax imposed by this section shall not apply to collection and treatment of wastewater from any nonprofit primary health care facility.
4. Adopted Appendix IV.
History of Rate Changes
Transaction Privilege Tax
2.83% (effective January 01, 2016)
2.33% (effective December 01, 2002)
2.00% (through November 30, 2002
Use Tax
2.83% (effective January 01, 2016)
2.33% (effective December 01, 2002);
2.00% (through November 30, 2002)
