Gilbert - Located in Maricopa County
Click here for Region Codes for those businesses that operate on Indian Reservations
|If you are this type of business...||YOU USED THIS BUSINESS CODE (formally called Business Class Code) TO REPORT FOR GILBERT||EFFECTIVE January 1, 2015, Your new code for reporting to GILBERT is...||The region code for GILBERT is...||Current rate is...|
|CONTRACTING - PRIME||000||015||GB||1.50%|
|CONTRACTING - SPECULATIVE BUILDERS||000||016||GB||1.50%|
|HOTEL/MOTEL (ADDITIONAL TAX) (B)||003||144||GB||2.80%|
|RESIDENTIAL RENTAL, LEASING AND LICENSING FOR USE||000||045||GB||1.50%|
|COMMERCIAL RENTAL, LEASING AND LICENSING FOR USE||000||213||GB||1.50%|
|RENTAL, LEASING AND LICENSING FOR USE OF TPP||000||214||GB||1.50%|
|RESTAURANTS AND BARS||000||011||GB||1.50%|
|RETAIL SALES FOOD FOR HOME CONSUMPTION||000||062||GB||1.50%|
|MRRA AMOUNT (D)||N/A||315||GB||1.50%|
- (B) If you report under Hotel (Business code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144).
- (D) Code used to report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project.
*** When filing for prior periods, use the rate tables from the city. CLICK HERE for archived rates. ***
Region Codes for Indian Reservations
Taxable activity occurring on an Indian Reservation must be reported separately. The following Tribal region codes should be used in place of county codes for all business activity occurring on an Arizona Indian Reservation. Activity will continue to be reported by TPT class.
For example, if your business has activity on the Gila River reservation in Maricopa County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in MAH 017 instead of MAR 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code
|Salt River Pima-Maricopa||MAO|