Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment from the individual income tax return is larger than the tax due from the 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
  • 13
  • 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

13

*This information is for Model City Tax Code purposes only

MCTClogo.png

Model City Tax Code

 

Model Option 13

Do NOT allow tax credit against utility tax for franchise fees paid to the City. (Model allows such tax credits.)

Replace: Sec. ___-480(d)                              with:                     (d) (Reserved)

Reg. ___-350.2(e) (3) (A)                                              (A) (Reserved)

Note: If Model Option #11 is also chosen, replace Reg. ___-350.2(e) (3) with "(3) (Reserved)" as well.

 

<Back to Options by City

Mesa

Mesa Transaction Privilege Tax & Use Tax Rates

City/town name: mesa                                          city code: me    business code tax rate
  • Read more about Mesa

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates

City/town name: Maricopa              city code: mp  business code tax rate
  • Read more about Maricopa

Guadalupe

Guadalupe Transaction Privilege Tax & Use Tax Rates

City/town name:  guadalupe  city code: gu business code tax rate
  • Read more about Guadalupe

Goodyear

Goodyear Transaction Privilege Tax & Use Tax Rates

City/town name:goodyear        city code: gy business code tax rate
  • Read more about Goodyear

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates

City/town name:Glendale            city code: ge   business code tax rate
  • Read more about Glendale

Gila Bend

Gila Bend Transaction Privilege Tax & Use Tax Rates

City/town name:gila bend          city code: gi

  • Read more about Gila Bend

Fredonia

Fredonia Transaction Privilege Tax & Use Tax Rates

City/town name:fredonia  city code: fd business code tax rate
  • Read more about Fredonia

Fountain Hills

Fountain Hills Transaction Privilege Tax & Use Tax Rates

City/town name:                             fountain hills                       city code: fh 

  • Read more about Fountain Hills

Florence

Florence Transaction Privilege Tax & Use Tax Rates

City/town name:florence  city code: fl   business code tax rate
  • Read more about Florence

El Mirage

El Mirage Transaction Privilege Tax & Use Tax Rates

City/town name:

el mirage

city code: em

  • Read more about El Mirage
  • first
  • previous
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • next
  • last
Print Friendly, PDF & Email
Cities/Towns that have adopted this Option:
Bisbee
Carefree
Casa Grande
Chandler
Chino Valley
Clifton
Colorado City
Coolidge
Cottonwood
Dewey-Humboldt
Douglas
Eagar
El Mirage
Flagstaff
Florence
Fountain Hills
Fredonia
Gila Bend
Gilbert
Glendale
Globe
Goodyear
Guadalupe
Hayden
Holbrook
Kearny
Mammoth
Maricopa
Mesa
Miami
Nogales
Oro Valley
Page
Patagonia
Payson
Peoria
Phoenix
Pima
Pinetop-Lakeside
Prescott
Prescott Valley
Queen Creek
Safford
Sahuarita
San Luis
Snowflake
Somerton
South Tucson
Springerville
St. Johns
Star Valley
Superior
Surprise
Taylor
Tempe
Tombstone
Tucson
Tusayan
Wellton
Wickenburg
Williams
Winkelman
Winslow
Youngtown
Yuma
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