Surprise Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Surprise City Code: SP | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 2.20% |
| Amusements | 012 | 2.20% |
| Contracting-Prime | 015 | 3.70% |
| Contracting-Speculative Builders | 016 | 3.70% |
| Contracting-Owner Builder | 037 | 3.70% |
| Feed at Wholesale | 116 | 2.20% |
| Job Printing | 010 | 2.20% |
| Manufactured Buildings | 027 | 2.20% |
| Timbering and Other Extraction | 020 | 2.20% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.20% |
| Hotels | 044 | 2.20% |
| Hotel/Motel (Additional Tax) | 144 | 4.52% |
| Residential Rental, Leasing & Licensing for Use | 045 | 2.20% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.20% |
| Rental Occupancy | 040 | 2.20% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.20% |
| Restaurants and Bars | 011 | 3.20% |
| Retail Sales | 017 | 2.20% |
| MRRA Amount | 315 | 2.20% |
| Communications | 005 | 2.20% |
| Transporting | 006 | 2.20% |
| Utilities | 004 | 2.20% |
| Use Tax Purchases | 029 | 2.20% |
| Use Tax From Inventory | 030 | 2.20% |
Amendments or Special Provisions
1. Impose an additional 1.00% bed tax. Impose an additional 3.00% bed tax (effective July 1, 2001). Impose an additional 1.00% bed tax (effective April 4, 2004). Impose an additional 2.52% bed tax (effective March 1, 2010).
2. Section 3.14-460 (a) is amended to read: (Food for home consumption was completely exempted effective April, 1, 2004).
3. Impose an additional 1.00% tax on restaurants and bars. Impose an additional 3.00% tax on restaurants and bars (effective July 01, 2001). Impose a 3.20% rate on restaurants and bars (effective April 4, 2004).
4. Adopted Appendix IV.
5. Impose a 3.70% rate on all classes of construction contracting effective July 1, 2005
6. On June 4, 2024, the City of Surprise passed ordinance 2024-09, increasing the tax rate from two and two-tenths percent (2.2%) to two and eight-tenths percent (2.8%) on specified classifications and decreasing the tax rate to zero on rental occupancy tax and residential rentals. There is a provision for pre-existing contract rates and there are two effective dates in this ordinance.
These classification rate changes have an effective date of October 1, 2024.
| CITY OF SURPRISE REGION CODE: SP |
BUSINESS CODE |
OLD TAX RATE |
NEW TAX RATE |
|---|---|---|---|
| Advertising | 018 | 2.20 | 2.80 |
| Amusements | 012 | 2.20 | 2.80 |
| Feed for Wholesale | 116 | 2.20 | 2.80 |
| Job Printing | 010 | 2.20 | 2.80 |
| Manufactured Buildings | 027 | 2.20 | 2.80 |
| Timbering and Other Extraction | 020 | 2.20 | 2.80 |
| Publication | 009 | 2.20 | 2.80 |
| Hotels | 044 | 2.20 | 2.80 |
| Commercial Rental, Leasing, & Licensing for Use | 213 | 2.20 | 2.80 |
| Rental Leasing & Licensing for Use Of TPP | 214 | 2.20 | 2.80 |
| Retail Sales | 017 | 2.20 | 2.80 |
| MRRA | 315 | 2.20 | 2.80 |
| Communications | 005 | 2.20 | 2.80 |
| Transporting | 006 | 2.20 | 2.80 |
| Utilities | 004 | 2.20 | 2.80 |
| Use Tax Purchases | 029 | 2.20 | 2.80 |
| Use Tax From Inventory | 030 | 2.20 | 2.80 |
| MEDICAL & ADULT USE MARIJUANA RATE TABLES | |||
| Medical Marijuana Retail Sales | 203 | 2.20 | 2.80 |
| Adult Use Marijuana Retail Sales | 420 | 2.20 | 2.80 |
| Retail Sales (Accessories and Ancillary Products) | 017 | 2.20 | 2.80 |
| REMOTE SELLER & MARKETPLACE FACILITATOR RATE TABLES | |||
| Retail Sales | 605 | 2.20 | 2.80 |
| Marketplace Facilitators in Arizona Retail Sales | 017 | 2.20 | 2.80 |
| Marketplace Facilitators in AZ Third Party Sales | 605 | 2.20 | 2.80 |
These classification rate changes have an effective date of January 1, 2025.
| CITY OF SURPRISE REGION CODE: SP |
BUSINESS CODE |
OLD TAX RATE |
NEW TAX RATE |
|---|---|---|---|
| Residential Rental, Leasing, & Licensing for Use | 045 | 2.20 | 0.00 |
| Rental Occupancy | 040 | 2.20 | 0.00 |
These classifications remain at the current rate.
| CITY OF SURPRISE REGION CODE: SP |
BUSINESS CODE |
TAX RATE |
|---|---|---|
| Contracting Prime | 015 | 3.70 |
| Contracting Speculative Builders | 016 | 3.70 |
| Contracting Owner Builder | 037 | 3.70 |
| Hotel/Motel (Additional Tax) | 144 | 4.52 |
| Restaurant and Bars | 011 | 3.20 |
| Medical Marijuana Restaurant | 221 | 3.20 |
| Adult Use Marijuana Restaurant | 421 | 3.20 |
| Severance – Metal Mining | 019 | 0.10 |
History of Rate Changes
Transaction Privilege Tax
2.20% (effective April 4, 2004)
2.00% (through March 31, 2004)
16000 N. Civic Center Plaza
Surprise, AZ 85374
United States