*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 (____%).

 

Eloy

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

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates City/Town Name: Glendale City Code: GE Business Code Tax Rate Advertising 018 2.90% Amusements 012

Goodyear

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

Marana

Marana Transaction Privilege Tax & Use Tax Rates City/Town Name: Marana City Code: MA Business Code Tax Rate Amusements 012 2.50% Contracting-Prime

Page

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

Parker

Parker Transaction Privilege Tax Rates City/Town Name: Parker City Code: PK Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Phoenix

Phoenix Transaction Privilege Tax & Use Tax Rates City/Town Name: Phoenix City Code: PX Business Code Tax Rate Advertising 018 0.50% Amusements 012 2

Quartzsite

Quartzsite Transaction Privilege Tax Rates City/Town Name: Quartzsite City Code: QZ Business Code Tax Rate Amusements 012 2.50% Contracting-Prime 015

Safford

Safford Transaction Privilege Tax & Use Tax Rates City/Town Name: Safford City Code: SF Business Code Tax Rate Advertising 018 2.50% Amusements 012 2