*This information is for Model City Tax Code purposes only

Model City Tax Code

 

Local Option GG

Tax municipal utility services to out-of-City customers where such service is not subject to an "equivalent excise tax".  Replace Sec. ___-480(a)(2) with:

(2) consumers or ratepayers of this City, whether within the City or without, to the extent that this City provides such persons utility services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such utility services to such persons.

 

Holbrook

Holbrook Transaction Privilege Tax & Use Tax Rates City/Town Name: Holbrook City Code: HB Business Code Tax Rate Amusements 012 3.00% Contracting

Kingman

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

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

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates City/Town Name: Maricopa City Code: MP Business Code Tax Rate Advertising 018 2.00% Amusements 012

Mesa

Mesa Transaction Privilege Tax & Use Tax Rates City/Town Name: Mesa City Code: ME Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Oro Valley

Oro Valley Transaction Privilege Tax Rates City/Town Name: Oro Valley City Code: OR Business Code Tax Rate Advertising 018 2.50% Amusements 012 2.50%

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%