South Tucson

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%

 

1. Impose an additional 2.00% bed tax which is collected by the city. Effective December 01, 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 01, 1995). Impose an increase of 5.50% rate on restaurants and bars (effective December 01, 2014).

3. Timbering and other extraction will remain at a 2.50% (effective December 01, 2014).

4. Residential Rental, Leasing and licensing for Use of Real Property will remain at a 2.50% (effective December 01, 2014).

5. Commercial Rental, Leasing, and licensing for Use of Real Property will remain at a 2.50% (effective December 01, 2014).

6. Hotel Business Class will remain at 2.50% (effective December 01, 2014).

7. Mining – Metal business class will remain at 0.10% (effective December 01, 2014).

8. Impose a decrease on Food for Home Consumption to 1.50% (effective December 01, 2014).

9. Adopted Appendix IV.

10. Section 14-446 is added as follows: (Effective October 01, 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 01, 2016, the following tax rates will change:

The tax rate for Hotel/Motel (Additoinal 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
Adverstising	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 01, 2019.

 5.00% (effective October 01, 2019)

4.50% (effective December 01, 2014);

2.50% (effective November 01, 1995);

2.00% (until October 31, 1995)