Gilbert Transaction Privilege Tax Rates
| City/Town Name: Gilbert City Code: GB | Business Code | Tax Rate |
|---|---|---|
| Advertising | 018 | 1.50% |
| Amusements | 012 | 1.50% |
| Contracting-Prime | 015 | 1.50% |
| Contracting-Speculative Builders | 016 | 1.50% |
| Contracting-Owner Builder | 037 | 1.50% |
| Job Printing | 010 | 1.50% |
| Manufactured Buildings | 027 | 1.50% |
| Publication | 009 | 1.50% |
| Hotels | 044 | 1.50% |
| Hotel/Motel (Additional Tax) | 144 | 2.80% |
| Residential Rental, Leasing & Licensing for Use | 045 | 1.50% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 1.50% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 1.50% |
| Restaurants and Bars | 011 | 1.50% |
| Retail Sales | 017 | 1.50% |
| Retail Sales Food for Home Consumption | 062 | 1.50% |
| MRRA Amount | 315 | 1.50% |
| Communications | 005 | 1.50% |
| Transporting | 006 | 1.50% |
| Utilities | 004 | 1.50% |
Amendments or Special Provisions
1. Adopted Appendix IV.
2. Imposes a tax on Food for Home Consumption at a rate of 1.50%
3. Imposes an additional 3.00% bed tax effective July 1, 1995, 2.80% effective July 1, 2017
4. Feed at Wholesale, Timbering and Other Extraction, and Rental Occupancy decrease from one and one half percent (1.50%) to zero percent (0.00%), effective January 1, 2016.
5. Severance – Metal Mining decreases from one tenth of one percent (0.10%) to zero percent (0%), effective January 1, 2016
6. Annexation
7. Annexation
8. Annexation
9. Annexation
10. Annexation
11. Annexation
12. Annexation
13. On October 22, 2024, the Common Council of the Town of Gilbert passed Ordinance 2918, amending the Town Tax Code to increase the general transaction tax rate from 1.5% to 2.0%; amending the Town Tax Code to increase the additional rate on Transient Lodging from 2.8% to 5%, withdrawing Model Option 15 to impose a local Use tax; setting a rate for Use tax of 2% and adopting Local Option JJ; providing for severability and designating an effective date January 1, 2025.
History of Rate Changes
1.50% (effective July 1, 2000)
1.00% (effective September 1, 1973)
50 East Civic Center Drive
Gilbert, AZ 85296
United States