Combined Tax Rates (Phoenix, State, County)
Below are the tax rates for the various taxable categories effective
June 1, 2000.
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 |
1.8 |
5.0 |
0.7 |
7.5 |
Construction Contracting (For contracts
prior to June 2000,
other tax rates may apply) |
1.8 |
5.0 |
0.7 |
7.5 |
| Hotel/Motel, Other Transient Lodging |
| 30 days or less |
4.8 |
5.5 |
0.77 |
11.07 |
| more than 30 days |
1.8 |
0.0 |
0.0 |
1.8 |
| 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 |
1.8 |
5.0 |
0.7 |
7.5 |
| Publishing (distribution only) |
1.8 |
5.0 |
0.7 |
7.5 |
| Rental, Leasing, Licensing of Real Property |
| short-term residential (less than 31
days) |
4.8 |
0.0 |
0.0 |
4.8 |
| long-term residential |
1.8 |
0.0 |
0.0 |
1.8 |
| commercial licensing |
1.9 |
0.0 |
0.0 |
1.9 |
| commercial rental, leasing |
1.9 |
0.0 |
0.5 |
2.4 |
| Rental Occupancy |
1.8 |
3.0 |
0.0 |
4.8 |
| Rental, Leasing, Licensing of Tangible Personal Property |
| short-term motor vehicle (31 days or
less, less than 12,000 lbs GVW) |
3.8 |
5.0 |
0.7 |
9.5 |
| other rental, leasing |
1.8 |
5.0 |
0.7 |
7.5 |
| other licensing |
1.8 |
0.0 |
0.0 |
1.8 |
| Restaurants and Bars |
1.8 |
5.0 |
0.7 |
7.5 |
| Retail Sales |
1.8 |
5.0 |
0.7 |
7.5 |
| Transportation and Towing |
| motor vehicle (GVW less than 12,000
lbs) |
0.0 |
5.0 |
0.7 |
5.7 |
| pipeline, railroad, air freight |
1.8 |
5.0 |
0.7 |
7.5 |
| 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 |
1.8 |
5.0 |
0.0 |
6.8 |
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 |
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