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Sierra Vista

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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%

 

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Amendments or Special Provisions

1. Impose a 0.00% rate on transportation.

2. Impose a 0.00% rate on telecommunications. Effective October 01, 1993, impose a 2.00% rate on telecommunications.

3. Impose a 0.00% rate on utilities. Effective October 01, 1993, impose a 2.00% rate on utilities.

4. Impose an additional 4.00% bed tax. Effective November 01, 2003, reduced rate to 0.00.

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

5. Effective October 01, 1993, impose a 1.00% rate on rental of real property. Effective August 01, 1995, impose a .70% rate on rental of real property (Section 8A-445). Effective July 01, 1996, impose a 0.40% rate on rental of real property. Effective July 01, 1997, impose a 0.00% rate on rental of real property. Effective September 01, 2006, impose a 1.00% rate on rental of real property.

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

7. Effective from November 01, 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 01, 2015, impose a rate of 1.95% on the retail classification.

8. Effective September 01, 2006, impose a 2.60% rate on the restaurant and bar classification.

9. Effective September 01, 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 hundreths percent (2.45%) to one and ninety-five hundreths percent (1.95%).

11. Annexation

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History of Rate Changes

Transaction Privilege Tax

1.95% (effective November 01, 2015)

1.75% (effective September 01, 2006)

1.50% (effective October 01, 1993)

1.20% (until September 30, 1993)

Use Tax

1.95% (effective November 01, 2015)

1.75% (effective September 01, 2006)

1.60% (effective from November 01, 2003)

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Sierra Vista | 1011 North Coronado Drive Sierra Vista, AZ 85635 | https://www.sierravistaaz.gov/city-departments/finance/city-taxes/
City Clerk (520) 458-3315
| Taxpayer Problem Resolution
Sierra Vista
Transaction Privilege Tax : 1.95% (effective November 01, 2015)
Use Tax: 1.95% (effective November 01, 2015)
License Fee: $1.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: June 27, 1987
Chapter: 8A

 

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