*This information is for Model City Tax Code purposes only

Model City Tax Code

 

Local Option V

Impose a two-level tax structure on sales/purchases of "big-ticket" items. Replace Sec. ___-460(d) with:

(d) Notwithstanding the provisions of subsection (a) above, when the gross income from the sale of a single item of tangible personal property exceeds __________ dollars ($__________), the __________ percent (____%) tax rate shall apply to the first $__________.  Above $__________, the measure of tax shall be at a rate of ___ percent (____%).

[Local Option #V (continued)].  ONLY IF YOU HAVE NOT CHOSEN MODEL OPTION #15, replace Sec. ___-610(e) with:

(e) Notwithstanding the provisions of subsection (a) above, when the amount subject to the tax for any single item of tangible personal property exceeds __________ dollars ($__________), the _______ percent (____%) tax rate shall apply to the first $__________.  Above $__________, the measure of tax shall be at a rate of_______ percent (____%).

 

Avondale

Avondale Transaction Privilege Tax & Use Tax Rates City/Town Name: Avondale City Code: AV Business Code Tax Rate Advertising 018 2.50% Amusements 012

Benson

Benson Transaction Privilege Tax & Use Tax Rates City/Town Name: Benson City Code: BS Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50

Buckeye

Buckeye Transaction Privilege Tax Rates City/Town Name: Buckeye City Code: BE Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Camp Verde

Camp Verde Transaction Privilege Tax & Use Tax Rates City/Town Name: Camp Verde City Code: CE Business Code Tax Rate Advertising 018 3.65% Amusements

Clifton

Clifton Transaction Privilege Tax Rates City/Town Name: Clifton City Code: CF Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Coolidge

Coolidge Transaction Privilege Tax & Use Tax Rates City/Town Name: Coolidge City Code: CL Business Code Tax Rate Advertising 018 3.00% Amusements 012

Douglas

Douglas Transaction Privilege Tax & Use Tax Rates City/Town Name: Douglas City Code: DL Business Code Tax Rate Advertising 018 3.80% Amusements 012 3

Eagar

Eagar Transaction Privilege Tax & Use Tax Rates City/Town Name: Eagar City Code: EG Business Code Tax Rate Amusements 012 3.00% Contracting-Prime 015