Fredonia
Fredonia Transaction Privilege Tax & Use Tax Rates City/Town Name: Fredonia City Code: FD Business Code Tax Rate Advertising 018 4.00% Amusements 012
*This information is for Model City Tax Code purposes only
Local Option B
Exempt transactions with governmental agencies. Replace (as needed, using "(Reserved)" for the other subparagraphs) Sec. ___-280 with:
MCTC Section 280 is repealed with an effective date of April 1, 2019.
Sec. ___-280. Exclusion of transactions with specified governmental agencies. Notwithstanding provisions contained elsewhere in this Chapter, "gross income" derived from transactions that would be deemed taxable, if conducted with or for other customers or consumers, shall be deemed exempt from the taxes imposed by this Chapter when the customer or consumer is:
(1) the Federal Government.
(2) the State of Arizona, its departments and agencies, including the State universities maintained by the State Board of Regents; but not including State-chartered or State-insured banks, savings and loan institutions, and credit unions.
(3) any county of this State, its departments and agencies, including, but not limited to, public school districts.
(4) any other incorporated city or town in this State.
(5) this City.
(Local Option #B (continued)). Replace Sec. ___-465(n) with:
(n) (Reserved)
(1) (Reserved)
(2) (Reserved)
Jerome
Jerome Transaction Privilege Tax Rates City/Town Name: Jerome City Code: JO Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50%
Miami
Miami Transaction Privilege Tax Rates City/Town Name: Miami City Code: MM Business Code Tax Rate Advertising 018 2.50% Amusements 012 2.50%
Oro Valley
Oro Valley Transaction Privilege Tax Rates City/Town Name: Oro Valley City Code: OR Business Code Tax Rate Advertising 018 2.50% Amusements 012 2.50%
Paradise Valley
Paradise Valley Transaction Privilege Tax & Use Tax Rates City/Town Name: Paradise Valley City Code: PV Business Code Tax Rate Advertising 018 2.50%
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%
Payson
Payson Transaction Privilege Tax Rates City/Town Name: Payson City Code: PS Business Code Tax Rate Advertising 018 3.88% Amusements 012 3.88%
Somerton
Somerton Transaction Privilege Tax & Use Tax Rates City/Town Name: Somerton City Code: SO Business Code Tax Rate Advertising 018 3.30% Amusements 012
Tombstone
Tombstone Transaction Privilege Tax Rates City/Town Name: Tombstone City Code: TS Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50%
Willcox
Willcox Transaction Privilege Tax Rates City/Town Name: Willcox City Code: WC Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%