*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 (____%).

 

San Luis

San Luis Transaction Privilege Tax & Use Tax Rates City/Town Name: San Luis City Code: SU Business Code Tax Rate Advertising 018 4.00% Amusements 012

Snowflake

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

Superior

Superior Transaction Privilege Tax Rates City/Town Name: Superior City Code: SI Business Code Tax Rate Advertising 018 4.00% Amusements 012 4.00%

Thatcher

Thatcher Transaction Privilege Tax & Use Tax Rates City/Town Name: Thatcher City Code: TC Business Code Tax Rate Amusements 012 2.50% Contracting

Tolleson

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

Willcox

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

Yuma

Yuma Transaction Privilege Tax Rates City/Town Name: Yuma City Code: YM Business Code Tax Rate Advertising 018 1.70% Amusements 012 1.70% Contracting