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 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
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)
