Welcome to Model City Tax Code

Contact:	Financial Services Director (623) 478-3200
Taxpayer Problem Resolution Officer:	Sharon Marshall (623) 478-3214
Collection By:	Self (effective 1/1/93)
Sales Tax %:	1; 1.5 (effective 12/1/90); 2 (effective 7/1/01); 2.5 (effective 1/1/04)
Use Tax %:	1.5 (effective 9/1/93)
Interest Rate %/month:	(same as state)
License Fee:	$40.00 (See note 2 below)
Length of License:	Annual (See note 2 below)
Criminal Penalty:	Class 1
Date Code Effective:	10/8/87
Chapter #:	13A

Amendments or Special Provisions:

1. Impose an additional 2% bed tax.

2. The city has an annual business and occupational license fee of $40.00 in their city code, Section 13-60, which includes the privilege license tax fee. The renewal date is January 31.

3. Impose a 1.5% rate on sales or purchases of a single item of tangible personal property sold at retail over $5,000.

Web. Rev. Date: 3-20-2008