Below are the tax rates for the various taxable categories effective December 1, 2007.
All rates shown as percentages except as noted.
| BUSINESS CLASSIFICATION | PHOENIX | STATE | COUNTY | COMBINED |
|---|---|---|---|---|
| Advertising (local) | 0.5 | 0.0 | 0.0 | 0.5 |
| Amusements | 2.0 | 5.6 | 0.7 | 8.3 |
| Construction Contracting (For contracts prior to December 2007, other tax rates may apply) |
2.0 | 5.6 | 0.7 | 8.3 |
| Hotel/Motel, Other Transient Lodging | ||||
| 30 days or less | 5.0 | 5.5 | 1.77 | 12.27 |
| more than 30 days | 2.0 | 0.0 | 0.0 | 2.0 |
| Jet Fuel (rate shown as cents per gallon) | ||||
| Sales not more than 10 million gal. | 0.732 | 3.05 | 0.305 | 4.087 |
| Sales more than 10 million gal. | 0.732 | 0.0 | 0.305 | 1.037 |
| Use | 0.732 | 3.05 | 0.0 | 3.782 |
| Job Printing | 2.0 | 5.6 | 0.7 | 8.3 |
| Manufactured Buildings | 2.0 | 5.6 | 0.7 | 8.3 |
| Publishing (distribution only) | 2.0 | 5.6 | 0.7 | 8.3 |
| Rental, Leasing, Licensing of Real Property | ||||
| short-term residential (less than 31 days) | 5.0 | 0.0 | 0.0 | 5.0 |
| long-term residential | 2.0 | 0.0 | 0.0 | 2.0 |
| commercial licensing | 2.1 | 0.0 | 0.0 | 2.1 |
| commercial rental, leasing | 2.1 | 0.0 | 0.5 | 2.6 |
| Rental Occupancy | 2.0 | 3.0 | 0.0 | 5.0 |
| Rental, Leasing, Licensing of Tangible Personal Property | ||||
| short-term motor vehicle (31 days or less, less than 12,000 lbs GVW) (Additional Taxes: see Auditing Tools) | 4.0 | 5.6 | 0.7 | 10.30 |
| other rental, leasing | 2.0 | 5.6 | 0.7 | 8.3 |
| other licensing | 2.0 | 0.0 | 0.0 | 2.0 |
| Restaurants and Bars | 2.0 | 5.6 | 0.7 | 8.3 |
| Retail Sales | 2.0 | 5.6 | 0.7 | 8.3 |
| Transportation and Towing | ||||
| motor vehicle (GVW less than 12,000 lbs) | 0.0 | 5.6 | 0.7 | 6.3 |
| pipeline, railroad, air freight | 2.0 | 5.6 | 0.7 | 8.3 |
| Telecommunications | ||||
| telecommunications | 4.7 | 5.6 | 0.7 | 11.0 |
| cable TV | 4.7 | 0.0 | 0.0 | 4.7 |
| Utilities | ||||
| electric, gas, water | 2.7 | 5.6 | 0.7 | 9.0 |
| wastewater | 2.7 | 0.0 | 0.0 | 2.7 |
| Use Tax | 2.0 | 5.6 | 0.0 | 7.6 |
Return to Privilege License (Sales) and Use Tax
City of Phoenix Source 2001