*This information is for Model City Tax Code purposes only.

 

Local Option A is repealed with an effective date of October 1, 2019.

Local Option A

Include new agricultural machinery and equipment to exempt "income -producing capital equipment".  Replace Sec. ___-110(a)(14) with:

(14) new machinery and equipment consisting of tractors, tractor -drawn implements, self-powered implements, and drip irrigation lines, acquired by persons engaged or continuing in business for use in the commercial production of agricultural, horticultural, viticultural, or floricultural crops in this State. For the purposes of this paragraph, "new machinery and equipment" means machinery or equipment which has never been sold at retail except pursuant to leases or rentals which do not total two years or more.

 

Buckeye

Buckeye Transaction Privilege Tax Rates City/Town Name: Buckeye City Code: BE Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Duncan

Duncan Transaction Privilege Tax Rates City/Town Name: Duncan city code: DC Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Marana

Marana Transaction Privilege Tax & Use Tax Rates City/Town Name: Marana City Code: MA Business Code Tax Rate Amusements 012 2.50% Contracting-Prime

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates City/Town Name: Maricopa City Code: MP Business Code Tax Rate Advertising 018 2.00% Amusements 012

Parker

Parker Transaction Privilege Tax Rates City/Town Name: Parker City Code: PK Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Pima

Pima Transaction Privilege Tax Rates City/Town Name: Pima City Code: PM Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00% Contracting

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates City/Town Name: Tucson City Code: TU Business Code Tax Rate Amusements 012 2.60% Contracting-Prime
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