Combined Privilege Tax Rates as of July 1, 2010
| |
Revenue Catetory |
Tempe City
Tax Rate |
Tempe City
Transient (Bed)
Tax Rate |
Maricopa
County
Tax Rate |
Arizona
State
Tax Rate |
Combined
Tax Rate |
| 01 |
Transportation |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 02 |
Mining |
0.1% |
|
|
|
0.437% |
3.1% |
3.662% |
| 03 |
Timbering |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 04 |
Utilities |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 05 |
Communications |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 07 |
Manufactured Housing |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 08 |
Advertising |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 09 |
Publishing |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 10 |
Job Printing |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 11 |
Restaurants |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 12 |
Amusements |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 13 |
Rental of Real Property - Commercial
Commercial Factor |
2.0% |
|
|
|
0.50% |
0.0% |
2.50%
2.439% |
| 13 |
Rental of Real Property - Residential
Residential Factor |
2.0% |
|
|
|
0.00% |
0.0% |
2.00%
1.9608% |
| 14 |
Hotel/Motel |
2.0% |
|
|
|
|
|
2.00% |
| 25 |
Additional Tax on Transient Lodging
<30 days |
|
|
5.0% |
|
1.77% |
6.5% |
13.27% |
| 15 |
Construction Contracting
Contracting Factor |
1.8% |
|
|
|
0.70% |
6.6% |
9.10%
5.5847% |
| 16 |
Rentals Personal Property |
2.0% |
|
|
|
0.70% |
6.6% |
9.30% |
| 17 |
Retail Sales
Retail Factor |
2.0% |
|
|
|
0.70% |
6.6% |
9.30%
8.5087% |
| 18 |
Food for Home Consumption
Food for Home Consumption Factor |
1.8% |
|
|
|
|
|
1.80%
1.7682% |
| 20 |
Use Taxable Purchases |
2.0% |
|
|
|
0.00% |
6.6% |
8.60% |
Note: The appropriate factor rate is to be used only by the taxpayer if he or she did not separately bill the privilege tax on the invoice.