South Tucson Transaction Privilege Tax Rates
| City/Town Name: South Tucson City Code: ST | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 5.50% |
| Amusements | 012 | 5.50% |
| Contracting-Prime | 015 | 5.50% |
| Contracting-Speculative Builders | 016 | 5.50% |
| Contracting-Owner Builder | 037 | 5.50% |
| Job Printing | 010 | 5.50% |
| Manufactured Buildings | 027 | 5.50% |
| Timbering and Other Extraction | 020 | 2.50% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 5.50% |
| Hotels | 044 | 3.50% |
| Hotel/Motel (Additional Tax) | 144 | 2.00% |
| Residential Rental, Leasing & Licensing for Use | 045 | 2.50% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.50% |
| Commercial Lease (Additional Tax) | 313 | 4.00% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 6.50% |
| Restaurants and Bars | 011 | 5.50% |
| Retail Sales | 017 | 5.00% |
| Retail Sales Food for Home Consumption | 062 | 1.50% |
| MRRA Amount | 315 | 5.00% |
| Communications | 005 | 5.50% |
| Transporting | 006 | 5.50% |
| Utilities | 004 | 5.50% |
Amendments or Special Provisions
1. Impose an additional 2.00% bed tax which is collected by the city. Effective December 1, 2014 the State will collect for the city and it will be at a rate of 1.50%.
2. Impose a 3.50% rate on restaurants and bars (effective November 1, 1995). Impose an increase of 5.50% rate on restaurants and bars (effective December 1, 2014).
3. Timbering and other extraction will remain at a 2.50% (effective December 1, 2014).
4. Residential Rental, Leasing and licensing for Use of Real Property will remain at a 2.50% (effective December 1, 2014).
5. Commercial Rental, Leasing, and licensing for Use of Real Property will remain at a 2.50% (effective December 1, 2014).
6. Hotel Business Class will remain at 2.50% (effective December 1, 2014).
7. Mining – Metal business class will remain at 0.10% (effective December 1, 2014).
8. Impose a decrease on Food for Home Consumption to 1.50% (effective December 1, 2014).
9. Adopted Appendix IV.
10. Section 14-446 is added as follows: (Effective October 1, 2016)
Sec. 14-446. Additional tax on non-residential rental business activity.
In addition to the taxes levied under Section 14-445, there is hereby levied and shall be collected by the Tax Collector an additional tax in an amount equal to four percent (4.00%) of the gross income from the business activity of any person engaged in rental, leasing or licensing of nonresidential property or property units.
In addition, effective October 1, 2016, the following tax rates will change:
The tax rate for Hotel/Motel (Additional Tax) will increase from one and one half percent (1.50%) to two percent (2.00%).
The tax rate for Hotel will increase from two and one half percent (2.50%) to three and one half percent (3.50%).
The tax rates for Telecommunications Services and Utility Services will increase from four and one half percent (4.50%) to five percent (5.00%).
The tax rate for the following business classifications will increase from four and one half percent (4.50%) to five and one half percent (5.50%):
| Business Class | Region Code | Business Code |
|---|---|---|
| Advertising | ST | 018 |
| Amusements | ST | 012 |
| Contracting - Prime | ST | 015 |
| Contracting - Speculative Builders | ST | 016 |
| Contracting - Owner Builders | ST | 037 |
| Job Printing | ST | 010 |
| Manufactured Buildings | ST | 027 |
| Publication | ST | 009 |
| Transporting | ST | 006 |
The tax rate for Rental, Leasing, & Licensing for Use of TPP will increase from four and one half percent (4.50%) to six and one half percent (6.50%)
The tax rate for Commercial Lease (Additional Tax) was created and will be at four percent (4.00%).
11. On July 15, 2019, the Mayor and the Council of the City of South Tucson approved Ordinance No. 19-01 to increase the following tax rates: Retail Sales (017) to five percent (5.00%), Communications (005) to five and one-half percent (5.50%) and Utilities (004) to five and one-half percent (5.50%).
This change has an effective date of October 1, 2019.
History of Rate Changes
5.00% (effective October 1, 2019)
4.50% (effective December 1, 2014);
2.50% (effective November 1, 1995);
2.00% (until October 31, 1995)
P.O. Box 7307
South Tucson, AZ 85725
United States