Winslow Transaction Privilege Tax Rates
|City/Town Name: Winslow City Code: WS||Business Code||Tax Rate|
|Jet Fuel Sales (cents per gallon)||049||$.03|
|Timbering and Other Extraction||020||3.00%|
|Hotel/Motel (Additional Tax)||144||2.00%|
|Commercial Rental, Leasing & Licensing for Use||213||3.00%|
|Rental, Leasing & Licensing for Use of TPP||214||3.00%|
|Restaurants and Bars||011||3.00%|
|Restaurants and Bars (Additional Tax)||111||2.00%|
|Retail Sales Food for Home Consumption||062||3.00%|
Amendments or Special Provisions
1. Impose an additional 2.00% bed tax.
2. Impose a 3.00% tax on restaurants and bars effective July 1, 2008. The additional 2.00% of this rate was approved by voters with an effective date of July 01, 2013. The 2% rate was later reauthorized by the voters in 2017 for an additional 20 years from July 1, 2018.
3. Jet fuel taxed at $.03 per gallon (effective July 1, 1992).
4. Adopted Appendix IV.
5. Article VII of the tax code provides: Article VII ADDITIONAL TAX
In addition to the tax imposed pursuant to the provisions of this Tax Code, there shall also be extended, levied and collected by the duly authorized officers of the City of Winslow, for an additional period of five years from July 01, 2016, a one percent (1.00%) transaction privilege tax on each of the taxable categories listed in Article IV of the Tax Code, with the exception of those categories in Sections 9-422, 9-432 and 9-447, and in the same manner provided in the other provisions of the Tax Code. The provisions of this article and the tax imposed shall cease on and after July 1, 2021 unless reauthorized by the qualified electors of the City at an election called for this purpose.
6. Article VIII of the tax code provides: Article VIII 1.00% Tax for Capital Improvements
The one percent (1.00%) transaction privilege tax approved by the qualified electors of the City on August 26, 2014 shall be levied and collected by the duly authorized officers of the City of Winslow, for a period of twenty (20) years from January 01, 2016, on the gross income from the business of every person or company engaging or continuing within the City as set forth herein, on each of the taxable categories listed in Article IV of this tax code, with the exception of those categories in the other provisions of the tax code. The collections thereof shall be used to pay the costs of capital improvements for the city.
Transaction Privilege Tax %: 3.00 (Rate includes the tax imposed by Article VII and VIII - see below)
7. The city electorate passed Proposition 426 on November 3, 2020, which extends the levy and collection of an additional one percent (1.00%) city transaction privilege tax. The Council of the City of Winslow ordained the extension of privilege tax with the passing of Ordinance No. 1359 on March 23, 2021 for an additional period of five years from July 15, 2021. Ordinance 1359 amends Article VII ADDITIONAL TAX of the tax code on each taxable category listed in Article IV of the tax code, with the exception of those categories in Sections 9-422, 9-432, and 9-447. Ordinance 1359 shall cease on or after July 15, 2026 unless reauthorized by the qualified electors of the City.
This change has an effective date of July 1, 2021. No rates on the Transaction Privilege and Other Tax Rate Table are changed.
History of Rate Changes
3.00% (effective January 1, 2016)
21 Williamson Avenue
Winslow, AZ 86047