Oro Valley - Located in Pima 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 Oro Valley||EFFECTIVE January 1, 2015, Your new code for reporting to Oro Valley is...||The region code for Oro Valley is...||Current rate is...|
|CONTRACTING - PRIME||004||015||OR||4.00%|
|CONTRACTING - SPECULATIVE BUILDERS||004||016||OR||4.00%|
|TIMBERING & OTHER EXTRACTION||000||020||OR||2.50%|
|SEVERANCE - METAL MINING||000||019||OR||0.10%|
|HOTEL/MOTEL (ADDITIONAL TAX) (B)||003||144||OR||6.00%|
|RENTAL, LEASING AND LICENSING FOR USE OF TPP||000||214||OR||2.50%|
|RESTAURANTS AND BARS||000||011||OR||2.50%|
|MRRA AMOUNT (D)||N/A||315||OR||2.50%|
- (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 Pascua-Yaqui reservation in Pima County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in PMN 017 instead of PMA 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code
Rio Nuevo District
Effective October 1, 2002, taxable activity and collections occurring in the Rio Nuevo District must be reported separately. The code PAD should be used in place of PMA for all business activity occurring within Rio Nuevo in the Business Classes listed below. Activity will continue to be reported by TPT class. The tax rate applied to PAD Business Classes will remain the same as that applied to PMA Business Classes.
For example, if your business has activity within the Rio Nuevo District in Pima County and it has taxable retail transactions, that activity should be listed on the TPT-1 return in PAD 017 instead of PMA 017. All transactions not located in the Rio Nuevo District should continue to be filed under the specific county code. If your business has multiple locations within Pima County, only the taxable transactions at the locations within the Rio Nuevo District should be filed under PAD. All remaining taxable activity should be filed under PMA.