| 2012 Changes to the Model City Tax Code |
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| JANUARY |
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CITY OF GOODYEAR
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Effective January 1, 2012
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The City of Goodyear decreases their rate of taxation on food for home consumption to 2.25%. |
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CITY OF KINGMAN
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Effective January 1, 2012
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The City of Kingman amends the city tax code by creating an additional tax rate upon Restaurant and Bar of 2%. |
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| 2011 Changes to the Model City Tax Code |
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| NOVEMBER |
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CITY OF ST. JOHNS
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Effective November 1, 2011
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The City of St. Johns increases their transaction privilege tax to 3%. |
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CITY OF NOGALES
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Effective November 1, 2011
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The City of Nogales adopted Section 447 of the Model City Tax Code and now collects bed tax as part of the Model Code. |
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| OCTOBER |
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CITY OF PAGE
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Effective October 1, 2011
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The City of Page increased their additional bed tax to 4.263%. |
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| SEPTEMBER |
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CITY OF ST. JOHNS
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Effective September 1, 2011
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The City of St. Johns increased their additional bed tax to 3%. |
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| AUGUST |
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TOWN OF ORO VALLEY
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Effective August 3, 2011
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The Town of Oro Valley increases their sales tax on utility services from 2% to 4%. |
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TOWN OF PARADISE VALLEY
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Effective August 1, 2011
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The Town of Paradise Valley increases their transaction privilege tax to 2.50%. |
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CITY OF TOMBSTONE
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Effective August 1, 2011
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The City of Tombstone increased their additional bed tax to 6%. |
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| JULY |
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TOWN OF GUADALUPE
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Effective July 1, 2011
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The Town of Guadalupe increases their transaction privilege tax to 4%. |
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TOWN OF THATCHER
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Effective July 1, 2011
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The Town of Thatcher increases their transaction privilege tax to 2.5%. |
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| JUNE |
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TOWN OF KEARNY
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Effective June 6, 2011
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The Town of Kearny adopts Model Option 13. |
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CITY OF GLOBE
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Effective June 1, 2011
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The City of Globe adopts Local Option V and imposes a zero percent (0%) rate on sales or purchases of tangible personal property sold at retail exceeding $15,000 per item. A two percent (2%) rate shall apply to the first $15,000. |
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| MAY |
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CITY OF SAFFORD
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Effective May 1, 2011
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The City of Safford decreases the tax rate for Construction Contracting from four percent (4%) to two and one-half percent (2.5%). |
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| APRIL |
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TOWN OF YOUNGTOWN
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Effective April 1, 2011
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The Town of Youngtown adopted Model Option 11 and Model Option 13. |
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| MARCH |
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CITY OF WILLCOX
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Effective March 1, 2011
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The City of Willcox became a self-collecting city. |
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| FEBRUARY |
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CITY OF SOMERTON
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Effective February 1, 2011
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The City of Somerton became a self-collecting city. |
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| JANUARY |
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CITY OF SEDONA
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Effective January 1, 2011
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The City of Sedona became a self-collecting city. |
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| 2010 Changes to the Model City Tax Code |
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| OCTOBER |
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TOWN OF BUCKEYE
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Effective October 1, 2010
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The Town of Buckeye increased their TPT on the follow classifications from 2% to 3%: Advertising, Amusements, Feed at wholesale, Job printing, Manufactured buildings, Timbering and other extraction, Publishing and periodicals distribution, Hotels, Rental, leasing and licensing for use of real property, Rental, leasing and licensing for use of tangible personal property, Restaurants and bars, Retail sales, Transporting of hire and Utility services. (telecommunication will remain at 4% and construction at 3%) |
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CITY OF DOUGLAS
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Effective October 1, 2010
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The City of Douglas became a self-collecting city. |
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TOWN OF FOUNTAIN HILLS
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Effective October 1, 2010
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The Town of Fountain Hills increased their additional hotel tax from 3% to 4%. |
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TOWN OF GILBERT
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Effective October 1, 2010
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The Town of Gilbert adopted Local Option 5B. Gilbert will tax all residential rental at 1.5% |
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TOWN OF JEROME
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Effective October 1, 2010
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The Town of Jerome adopted Local Option 5B. Jerome will tax all residential rental at 3.5%. |
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| SEPTEMBER |
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CITY OF BENSON
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Effective September 1, 2010
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The City of Benson repealed their ordinance increasing their additional hotel tax from 2% to 4%. This ordinance never went into effect. |
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TOWN OF FLORENCE
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Effective September 1, 2010
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The Town of Florence adopted a 3% use tax. |
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CITY OF ST. JOHNS
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Effective September 1, 2010
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The City of St. Johns repealed Local Option V, two-tier tax on a single item over $1500. |
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Additional technical changes were also made to the following green pages: Mesa (added new sections, 5 through 8), Lake Havasu City (new
contact info) and Chandler (new contact info).
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| JULY |
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CITY OF SCOTTSDALE
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Effective July 1, 2010
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The City of Scottsdale increased their additional bed tax to 5%. |
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CITY OF TEMPE
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Effective July 1, 2010
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The City of Tempe increased their TPT to 2% on all classifications other than food for home consumption and construction contracting which will remain at 1.8%. |
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TOWN OF TUSAYAN
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Effective July 1, 2010
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The newly incorporated Town of Tusayan will begin charging their municipal TPT on July 1. For further information, please see the Town's green page on the MCTC site. |
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| JUNE |
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TOWN OF DEWEY-HUMBOLDT
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Effective June 1, 2010
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Dewey Humboldt increased their TPT from 1% to 2% on all classifications except construction contracting which remains at 1%. |
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TOWN OF QUARTZSITE
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Effective May 1, 2009
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The restaurant/bar and hotel rates were corrected on the Quartzsite green page. The restaurant rate should be 3% and the hotel rate is 5.5%. Both rates were effective May 1, 2009. |
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| APRIL |
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TOWN OF GILA BEND
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Effective May 1, 2009
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The use tax rate for Gila Bend was mistakenly listed at 1.5%. The correct rate is 3%. The effective date remains the same. |
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CITY OF PHOENIX
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Effective April 1, 2010
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Adopted model option 2, food for home consumption. The rate on this classification will be 2%. The tax sunsets after 5 years. |
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CITY OF SOMERTON
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Effective April 1, 2010
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Increased their general tax rate to 3.3% on all classifications other than construction contracting. This rate expires July 1, 2012 and will revert back to 2.5%. |
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TOWN OF WICKENBURG
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Effective April 1, 2010
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Increased their additional hotel tax to 2.0% |
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| MARCH |
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CITY OF SURPRISE
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Effective March 1, 2010
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Increased their additional hotel tax from 1% to 2.52% |
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CITY OF WINSLOW
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Effective March 12, 2010
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Adopted supplementary local auditing |
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| FEBRUARY |
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CITY OF KINGMAN
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Effective February 1, 2010
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Increased their additional hotel tax from 2% to 4% |
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CITY OF WINSLOW
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Effective February 1, 2010
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Adopted model option 11 |
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| JANUARY |
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TOWN OF JEROME
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Effective January 1, 2010
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Increased their tax rate from 3% to 3.5% |
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| 2009 Changes to the Model City Tax Code |
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| DECEMBER |
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| OCTOBER |
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TOWN OF WICKENBURG
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Effective October 1, 2009
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Impose no additional bed tax effective October 1, 2009 |
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Impose a 2.2 % restaurants and bar tax effective October 1, 2009 |
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| SEPTEMBER |
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CITY OF GOODYEAR
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Effective September 1, 2009
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Increased general TPT rate from 2% to 2.5% |
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Adopted a use tax, rate = 2.5%, the rate for any single item of tangible personal property that exceeds $5,000, rate = 1.2% |
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Adopted option 5A |
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