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Combined Tax Rates (Phoenix, State, County)
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 |
If you have questions please contact:
City of Phoenix
Finance Department
Christina Muller, Taxpayer Liaison
251 West Washington Street, 9th floor
Phoenix, AZ 85003
602-256-4364
City of Phoenix
Treasury Collections Section
251 W. Washington Street, 3rd Floor
Phoenix, AZ 85003
(602) 262-6785, Press 7, TTY (602) 534-5500 |
If you have any questions regarding the material contained on this
page, please contact us by email. This option is available to all users, including those
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phone number and/or address for our reply. |
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Last modified on
07/14/2009 10:07:26
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