Combined Tax Rates (Phoenix, State, County)

Below are the effective tax rates for the various taxable categories effective January 1, 1999 thru October 31, 1999.

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	1.3	5.0	0.7	7.0
Construction Contracting (For contracts prior to January 1999, other tax rates may apply)	1.3	5.0	0.7	7.0
Hotel/Motel, Other Transient Lodging
30 days or less	4.3	5.5	0.77	10.57
more than 30 days	1.3	0.0	0.0	1.3
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	1.3	5.0	0.7	7.0
Publishing (distribution only)	1.3	5.0	0.7	7.0
Rental, Leasing, Licensing of Real Property
short-term residential (less than 31 days)	4.3	0.0	0.0	4.3
long-term residential	1.3	0.0	0.0	1.3
commercial licensing	1.4	0.0	0.0	1.4
commercial rental, leasing	1.4	0.0	0.5	1.9
Rental Occupancy	1.3	3.0	0.0	4.3
Rental, Leasing, Licensing of Tangible Personal Property
short-term motor vehicle (31 days or less, less than 12,000 lbs GVW)	3.3	5.0	0.7	9.0
other rental, leasing	1.3	5.0	0.7	7.0
other licensing	1.3	0.0	0.0	1.3
Restaurants and Bars	1.3	5.0	0.7	7.0
Retail Sales	1.3	5.0	0.7	7.0
Transportation and Towing
motor vehicle (GVW less than 12,000 lbs)	0.0	5.0	0.7	5.7
pipeline, railroad, air freight	1.3	5.0	0.7	7.0
Telecommunications
telecommunications	4.7	5.0	0.7	10.4
cable TV	4.7	0.0	0.0	4.7
Utilities
electric, gas, water	2.7	5.0	0.7	8.4
wastewater	2.7	0.0	0.0	2.7
Use Tax	1.3	5.0	0.0	6.3