Marana Transaction Privilege Tax & Use Tax Rates
| City/Town Name: Marana City Code: MA | Business Code | Tax Rate |
|---|---|---|
| Amusements | 012 | 2.50% |
| Contracting-Prime | 015 | 4.00% |
| Contracting-Speculative Builders | 016 | 4.00% |
| Contracting-Owner Builder | 037 | 4.00% |
| Job Printing | 010 | 2.50% |
| Manufactured Buildings | 027 | 2.00% |
| Timbering and Other Extraction | 020 | 2.50% |
| Severance-Metal Mining | 019 | 0.10% |
| Publication | 009 | 2.50% |
| Hotels | 044 | 2.50% |
| Hotel/Motel (Additional Tax) | 144 | 6.00% |
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.50% |
| Rental Occupancy | 040 | 2.50% |
| Rental, Leasing & Licensing for Use of TPP | 214 | 2.50% |
| Restaurants and Bars | 011 | 2.50% |
| Retail Sales | 017 | 2.50% |
| Retail Sales (Single Item Over $5000) | 717 | 2.00% |
| MRRA Amount | 315 | 2.50% |
| Communications | 005 | 4.00% |
| Transporting | 006 | 2.50% |
| Utilities | 004 | 4.00% |
| Use Tax Purchases | 029 | 2.50% |
| Use Tax Purchases (Single Item Over $5000) | 729 | 2.00% |
| Use Tax From Inventory | 030 | 2.50% |
Amendments or Special Provisions
1. Impose a 4.00% rate on telecommunications. 4.50% rate is effective October 1, 2004, 4.00% rate is effective August 01, 2006. 4.50% rate is effective July 01, 2015.
2. Impose a 4.00% rate on utilities. 4.50% rate is effective October 1, 2004. 4.00% rate is effective August 01, 2006. 4.50% rate is effective July 1, 2015
3. Impose an additional 1.00% bed tax effective March 15, 1992. Effective June 1, 1996, the additional bed tax rate is 3.00%. 3.50% additional rate is effective October 1, 2004. 3.00% additional rate is effective August 01, 2006. Impose a 6.00% additional rate effective July01, 2009.
4. Adopted Appendix IV.
5. Impose a 0.00% rate on advertising.
6. Impose a 3.00% rate on construction contracting, effective 5/1/98. Effective May 1, 2001, a 4.00% rate applies to construction contracting. 4.50% rate is effective October 0, 2004. Effective August 01, 2006, a 4.00% rate applies to construction contracting.
7. Adopted Local Option A, adding new agricultural machinery and equipment to the list of exempt “income producing capital equipment”. Effective January 01, 2016.
8. On October 16. 2018, the Town Council of Marana passed Ordinance No. 2018.020 amends the Town of Marana Tax Code by decreasing the rate of taxation from the existing rate of two and one-half percent (2.50%) to a total of two percent (2.00%).
9. The tax rate in the following Business Classes of the Tax Code of the Town of Marana will be decreasing from four and one-half percent (4.50%) to four percent (4.00%):
Communications Business Class decreases from four and one-half percent (4.50%) to four percent (4.00%) reported under Business Code (MA 005).
Utilities Business Class increases from four and one-half percent (4.50%) to four percent (4.00%) reported under Business Code (MA 004).
10. Ordinance 2015.020 repeals Local Option V which removes the following business classifications:
Retail Sales (Single Item Portion over $5,000) (MA 357)
Use Tax Purchase (Single Item Portion over $5,000) (MA 359)
This change has an effective date of January 1, 2019
11. Effective January 1, 2022, Ordinance 2021.022 temporarily amends the town code by increasing the tax rate on certain activities by one-half percent (.050%). Ordinance 2021.022 also amends the town tax code by adding Local Option V, establishing an alternative tax structure for Retail (Single Item over $5000) and Use Tax (Single Item over $5000).
12. Effective December 1, 2022, Ordinance 2022.015 decreases the tax rate on the sale of manufactured buildings from 2.50% to 2.00%.
13. Annexation
History of Rate Changes
Transaction Privilege Tax
2.50% (effective January 1, 2022)
2.00% (effective January 1, 2019)
2.50% (effective July 1, 2015)
2.00% (effective August 1, 2006)
2.50% (effective October 1, 2004)
2.00% (thru September 30, 2004)
Use Tax
2.50% (effective January 1, 2022)
2.00% (effective January 1, 2019)
2.50% (effective July 1, 2015)
2.00% (effective August 1, 2006)
2.50% (effective October 1, 2004)
2.00% (thru September 30, 2004)
11555 W Civic Center Drive
Marana, AZ 85653
United States