Tolleson Transaction Privilege Tax Rates
|City/Town Name: Tolleson City Code: TN||Business Code||Tax Rate|
|Timbering and Other Extraction||020||2.50%|
|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%|
|Rental, Leasing & Licensing for Use of TPP||214||2.50%|
|Restaurants and Bars||011||2.50%|
|Retail Sales (Single Item Portion over $5,000)||357||2.00%|
|Retail Sales Food for Home Consumption||062||2.50%|
|Use Tax Purchases||029||2.50%|
|Use Tax (Single Item Portion Over $5,000)||359||2.00%|
|Use Tax From Inventory||030||2.50%|
Amendments or Special Provisions
1. Impose an additional 2.00% bed tax.
2. Have a 2.00% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. 2.50% shall apply to the first $5,000 effective October 1, 2007.
3. On March 22, 2022, the City of Tolleson passed Ordinance 601, which removes Model Option 15 to establish a use tax, and adopts Local Option JJ to exempt the city from use tax. The use tax is established at a rate of 2.50%. Ordinance 601 additionally establishes a tiered rate for use tax on a Single Item Portion Over $5,000 at 2.00%. The change has an effective date of July 1, 2022.
History of Rate Changes
Transaction Privilege Tax
2.50% (effective October 1, 2007)
2.00 (through September 30, 2007)
2.50% (effective July 1, 2022)
9555 West Van Buren
Tolleson, AZ 85353