Queen Creek Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Queen Creek City Code: QC | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.25% |
| Amusements | 012 | 2.25% |
| Contracting-Prime | 015 | 4.25% |
| Contracting-Speculative Builders | 016 | 4.25% |
| Contracting-Owner Builder | 037 | 4.25% |
| Job Printing | 010 | 2.25% |
| Manufactured Buildings | 027 | 2.25% |
| Timbering and Other Extraction | 020 | 2.25% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.25% |
| Hotels | 044 | 2.25% |
| Hotel/Motel (Additional Tax) | 144 | 3.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 2.25% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.25% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.25% |
| Restaurants and Bars | 011 | 2.25% |
| Retail Sales | 017 | 2.25% |
| Retail Sales Food for Home Consumption | 062 | 2.25% |
| MRRA Amount | 315 | 2.25% |
| Communications | 005 | 2.25% |
| Transporting | 006 | 2.25% |
| Utilities | 004 | 2.25% |
| Use Tax Purchases | 029 | 2.25% |
| Use Tax From Inventory | 030 | 2.25% |
Queen Creek Special District Transaction Privilege Tax Rates
| City/Town Name: Queen Creek Special District City Code: QD | Business Code | Tax Rate |
|---|---|---|
| Amusements | 012 | 2.25% |
| Job Printing | 010 | 2.25% |
| Publication | 009 | 2.25% |
| Hotels | 044 | 2.25% |
| Restaurants and Bars | 011 | 2.25% |
| Retail Sales | 017 | 2.25% |
| Retail Sales Food for Home Consumption | 062 | 2.25% |
| MRRA Amount | 315 | 2.25% |
| Communications | 005 | 2.25% |
| Transporting | 006 | 2.25% |
| Utilities | 004 | 2.25% |
| MEDICAL & ADULT USE MARIJUANA RATE TABLES | ||
| Medical Marijuana Retail Sales | 203 | 2.25% |
| Adult Use Marijuana Retail Sales | 420 | 2.25% |
| Retail Sales (Accessories and Ancillary Products) | 017 | 2.25% |
| Medical Marijuana Restaurant | 221 | 2.25% |
| Adult use Marijuana Restaurant | 421 | 2.25% |
| REMOTE SELLER & MARKETPLACE FACILITATOR RATE TABLES | ||
| Retail Sales | 605 | 2.25% |
| Retail Sales Food for Home Consumption | 606 | 2.25% |
| Marketplace Facilitators in Arizona Retail Sales | 017 | 2.25% |
| Marketplace Facilitators in Arizona Retail Sales Food for Home Consumption | 062 | 2.25% |
| Marketplace Facilitators in AZ Third Party Sales | 605 | 2.25% |
| Marketplace Facilitators in AZ Third Party Sales Food for Home Consumption | 606 | 2.25% |
| Call (480) 358-3000 to find out if these rates apply to your business activities in Queen Creek. More Detail |
Amendments or Special Provisions
1. Impose a 4.00% rate on all classes of construction contracting effective September 1, 2005. Increased the rate on all classes of construction contracting to 4.25% effective October 1, 2007.
2. In addition to the taxes assessed pursuant to the Tax Code, sales subject to a Transaction Privilege Tax pursuant to the Tax Code, and which are generated on property located in the Town Center (as defined and depicted in Ordinance No. 402-07) shall pay an additional tax of one-quarter percent (.25%). Effective October 1, 2007
3. On February 1, 2012, the Mayor and the Council of the Town of Queen Creek passed Resolution 896-12. Resolution 896-12 relating to the transaction privilege tax; adds clarification to Ordinance 230-02 which increased the additional tax rate for the Hotel/Motel classification from 1.00% to 3.00%. Effective March 1, 2003.
4. On June 5, 2024, the Town of Queen Creek passed ordinance 839-24 thereby repealing the additional one quarter percent (.25%) taxation rate over the rate of taxation on designated sales activities inside the town center as adopted in ordinance 402-07; amending the town tax code and town code as necessary. Effective October 1, 2024.
History of Rate Changes
Transaction Privilege Tax
2.25% (effective October 1, 2007)
2.00% (effective March 1, 2003)
1.00% (through February 28, 2003)
Use Tax
2.25% (effective October 1, 2007)
2.00% (effective March 1, 2003)
1.00% (through February 28, 2003)
22350 S. Ellsworth Road
Queen Creek, AZ 85242
United States