Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • South Tucson
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

South Tucson

Model Options: 
2
3
5B
7
9
10
11
13
15

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%

 

Read More

Amendments or Special Provisions

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.

Read More

 

History of Rate Changes

 5.00% (effective October 01, 2019)

4.50% (effective December 01, 2014);

2.50% (effective November 01, 1995);

2.00% (until October 31, 1995)

Read More

 

 

Print Friendly, PDF & Email

City Profile Banner.png

City Banner
South Tucson logo
South Tucson | P.O. Box 7307 South Tucson, AZ 85725 | https://www.southtucsonaz.gov/finance/page/city-taxes-fees
Finance Director (520) 792-2424
Finance Director | Taxpayer Problem Resolution (520) 792-2424
South Tucson
Transaction Privilege Tax : 5.00% (effective October 01, 2019)
Use Tax: None
License Fee: $2.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: July 14,1987
Chapter: 9A

 

< Back to City Profiles

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers