Sierra Vista

Sierra Vista Transaction Privilege Tax & Use Tax Rates

City/Town Name: Sierra Vista             City Code: SR Business Code Tax Rate
Advertising 018 1.95%
Amusements 012 1.95%
Contracting-Prime 015 1.95%
Contracting-Speculative Builders 016 1.95%
Contracting-Owner Builder 037 1.95%
Feed at Wholesale 116 1.95%
Jet Fuel Sales (cents per gallon) 049 $.02
Job Printing 010 1.95%
Manufactured Buildings 027 1.95%
Timbering and Other Extraction 020 1.95%
Severance-Metal Mining 019 0.10%
Publication 009 1.95%
Extended Stay 244 5.50%
Residential Rental, Leasing & Licensing for Use 045 1.00%
Commercial Rental, Leasing & Licensing for Use 213 1.00%
Rental, Leasing & Licensing for Use of TPP 214 1.95%
Restaurants and Bars 011 2.60%
Retail Sales 017 1.95%
Retail Sales Food for Home Consumption 062 1.95%
MRRA Amount 315 1.95%
Communications  005 2.00%
Utilities 004 2.00%
Jet Fuel Use Tax (cents per gallon) 051 $.02
Use Tax Purchases 029 1.95%
Use Tax From Inventory 030 1.95%

 

Amendments or Special Provisions

1. Impose a 0.00% rate on transportation.

2. Impose a 0.00% rate on telecommunications. Effective October 1, 1993, impose a 2.00% rate on telecommunications.

3. Impose a 0.00% rate on utilities. Effective October 1, 1993, impose a 2.00% rate on utilities.

4. Impose an additional 4.00% bed tax. Effective November 1, 2003, reduced rate to 0.00.

4A. Impose a 5.50% rate on the hotel classification, effective November 01, 2003.

5. Effective October 1, 1993, impose a 1.00% rate on rental of real property. Effective August 1, 1995, impose a .70% rate on rental of real property (Section 8A-445). Effective July 1, 1996, impose a 0.40% rate on rental of real property. Effective July 1, 1997, impose a 0.00% rate on rental of real property. Effective September 1, 2006, impose a 1.00% rate on rental of real property.

6. Jet fuel tax at $.02 per gallon.

7. Effective from November 1, 2003 to 10/31/06, impose a 1.6% rate on the retail classification. Effective September 1, 2006, impose a rate of 1.75% on the retail classification. Effective November 1, 2015, impose a rate of 1.95% on the retail classification.

8. Effective September 1, 2006, impose a 2.60% rate on the restaurant and bar classification.

9. Effective September 1, 2006, impose a 2.45% rate on all classes of construction contracting.

10. Effective March 1, 2021, Ordinance 2020-008 reduces the rate of privilege tax on all classes of construction contracting from two and forty-five hundredths percent (2.45%) to one and ninety-five hundredths percent (1.95%).

11. Annexation

History of Rate Changes

Transaction Privilege Tax

1.95% (effective November 1, 2015)

1.75% (effective September 1, 2006)

1.50% (effective October 1, 1993)

1.20% (until September 30, 1993)

Use Tax

1.95% (effective November 1, 2015)

1.75% (effective September 1, 2006)

1.60% (effective from November 1, 2003)

 

Contact Name
City Clerk
Contact Number
(520) 458-3315
Collection
Department of Revenue
Renewal Fee
$0.00
License Fee
$1.00
Criminal Penalty
Class One
City Address

1011 North Coronado Drive
Sierra Vista, AZ 85635
United States

Date Code Effective
June 27, 1987
Chapter
8A
Transaction Privilege Tax %
1.95% (effective November 1, 2015)
Use Tax %
1.95% (effective November 1, 2015)
Local Options
Model Options