SUPPORT DOCUMENTATION

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1 SUPPORT DOCUMENTATION 89

2 UTILITY PROVIDER RATES AND CHARGES 90

3 Utility Providers Residential Rates and Charges As of November 2017 ELECTRICITY Source: Arizona Public Service (APS) Year Round Tiers* Lite Premier or (0-600) ( ) Basic Service Charge* ($.329, $.493 per day) Per Month $10.20 $15.28 Energy Charge Per KWH Demand Side Management Cost Adj Per KWH Power Supply Adjustment Per KWH Transmission Cost Adjustment Per KWH Lost Fixed Cost Recovery (LFCR) Per KWH Total Energy Charges Per KWH Renewable Energy Adj Charge ($4.28 max) Per KWH Regulatory Assessment % of Total % State Sales Tax % of Total 5.6% County Sales Tax % of Total 0.7% City Sales Tax % of Total 3.3% Franchise Fee % of Total 2.0% Total Taxes % of Total % Total Percentage Rider & Taxes % of Total % UPDATE 2017 Lite, Premier Source: Salt River Project Summer (May, June, September, October) (4) Summer Peak (July & August) (2) Winter (November - April) (6) Service Charge (Summer & Summer Peak) Per Month $18.50 Service Charge (Winter) Per Month $20.00 Summer & Summer Peak Tiers* Winter Tiers* All Total Energy Charges* (Summer) Per KWH Total Energy Charges* (Summer Peak) Per KWH Total Energy Charges (Summer wtd avg) Per KWH Total Energy Charges (Winter) Per KWH City Sales Tax % of Total 3.3% County Sales Tax % of Total 0.7% State Sales Tax % of Total 5.6% Total Taxes % of Total 9.6% Year Round Weighted Average Service Charge (wtd avg) Per Month $19.25 Tiers* Total Energy Charges* (wtd avg) Per KWH E23 E23 E23 Nov

4 Source: City of Mesa Summer (May - October) (6) E1.1 Winter (November - April) (6) E1.1 Electric System Service Charge Per Month $10.75 Summer Tiers* Winter Tiers* Usage Charge (Summer) Per KWH Usage Charge (Winter) Per KWH Fuel Cost Adjustment (EECAF) Per KWH Total Energy Charges (Summer) Per KWH Total Energy Charges (Winter) Per KWH State & County (Maricopa) Sales Tax % of Total 6.3% City Tax % of Total 1.75% Total Taxes % of Total 8.05% Year Round Weighted Average E1.1 Tiers* Total Energy Charges (wtd avg) Per KWH NATURAL GAS Source: Southwest Gas Corporation Year Round Basic Service Charge Per Month $9.70 Tiers* All Commodity Charge Per Therm Rate Adjustment Per Therm Gas Cost Adjustment Per Therm Total Energy Charges Per Therm State Sales Tax % of Total 5.84% County Sales Tax % of Total 0.73% City Tax % of Total 3.3% Franchise Fees % of Total 4% Arizona Corporation Commission (ACC) % of Total 0.23% Residential Utility Consumer (RUCO) % of Total 0.04% Total Taxes % of Total 14.14% G-6 (Multi-Family) Continued Nov

5 Southwest Gas Corporation continued... Year Round Basic Service Charge Per Month $10.70 Tiers* All Commodity Charge Per Therm Rate Adjustment Per Therm Gas Cost Adjustment Per Therm Total Energy Charges Per Therm State Sales Tax % of Total 5.84% County Sales Tax % of Total 0.73% City Tax % of Total 3.3% Franchise Fees % of Total 4% Arizona Corporation Commission (ACC) % of Total 0.23% Residential Utility Consumer (RUCO) % of Total 0.04% Total Taxes % of Total 14.14% G-5 (Single-Family) Source: City of Mesa Summer (May - October) (6) G1.1 Winter (November - April) (6) G1.1 Gas System Service Charge (Summer) Per Month $13.86 Gas System Service Charge (Winter) Per Month $16.79 Tiers* 0-25 over 25 Gas Rate* (Summer) Per Therm Gas Rate* (Winter) Per Therm Fuel Cost Adjustment Per Therm Total Energy Charges (Summer) Per Therm Total Energy Charges (Winter) Per Therm State & County Sales Tax % of Total 6.3% City Sales Tax % of Total 1.75% Total Taxes % of Total 8.05% Year Round Weighted Average G1.1 Service Charge (wtd avg) Per Month $15.33 Tiers* 0-25 over 25 Total Energy Charges (wtd avg) Per Therm WATER, SEWER AND TRASH COLLECTION Source: Apache Junction District Base Service Charge Per Month $22.41 Tiers* Consumption Rate* Per 1000 Gals $3.88 $5.48 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ Nov

6 Source: Superstition Mountains Community Facility District #1 (Apache Junction) Service Charge Per Month $32.25 Multi-Family Service Charge Per Month $43.35 Single Family Source: Right Away Disposal (Apache Junction) Charge Per Month $15.95 Source: City of Avondale (Avondale & Cashion) Monthly Base Fees Per Month $11.20 Tiers* Usage Charge* Per 1000 Gals $1.15 $1.83 $2.68 State Tax Per 1000 Gals $ $ $ Total Usage Charges Per 1000 Gals $ $ $ City Tax % of Total 2.5% Total Taxes % of Total 8.8% Base Fee Per Month $6.50 Rate Per 1000 Gals $3.82 Sanitation Charge Per Month $20.00 Source: City of Buckeye Base Rate Per Month $38.21 Tiers* Usage Charge* Per 1000 Gals $4.34 $6.29 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 3% Total Taxes % of Total 9.3% Base Charge Per Month $30.59 Usage Charge Per 1000 Gals $2.50 Trash Service Charge Per Month $20.90 Nov

7 Source: Carefree (Carefree) Base Charge Per Month $43.03 Tiers* Commodity Charge* Per 1000 Gals $3.48 $4.68 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ State Sales Tax % of Total 6.3% Town Sales Tax % of Total 3% Total Taxes % of Total 9.3% Source: Liberty Utilities (Carefree) Service Charge Per Month $79.50 Source: Town of Cave Creek & Call Base Rate Per Month $50.00 Tiers* Usage Rate* Per 1000 Gals $3.25 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 3% Total Taxes % of Total 9.3% Charges Per Month $45.00 Source: Waste Management (Carefree & Cave Creek) Call Total Monthly Charges Per Month $36.12 Source: City of El Mirage Base Charge Per Month $19.77 Tiers* Volume Charge* Per 1000 Gals $3.55 $3.91 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 3% Total Taxes % of Total 9.3% Continued Nov

8 City of El Mirage continued Base Charge Per Month $5.75 Volume Charge Per 1000 Gals $3.27 Sanitation Fee Per Month $13.23 Source: EPCOR (Anthem) Basic Service Charge Per Month $27.08 Tiers* Commodity Rate* Per 1000 Gals $ $ State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ Tiers* Commodity Rate* Per 1000 Gals $ $ State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $5.422 $ Wastewater Charge Per Month $59.15 Anthem District Source: EPCOR (Fountain Hills) Call Base Charge Per Month $20.40 Tiers* over 9000 Commodity Rate* Per 1000 Gals $2.45 $3.65 $4.50 State Tax Per 1000 Gals $ $ $ Total Usage Charges Per 1000 Gals $ $ $ City Tax % of Total 2.6% Total Taxes % of Total 8.9% Source: Fountain Hills Sanitary District Charge Per Month $27.00 Source: Republic Services (Fountain Hills) Call Charge ($34.73 qtrly) Per Month $11.58 Nov

9 Source: EPCOR (Sun City & Youngtown) Basic Service Charge Per Month $10.02 Groundwater Savings Fee GSF-1 Per Month $1.31 Total Monthly Charges Per Month $11.33 Tiers* Commodity Rate* Per 1000 Gals $0.74 $1.08 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ Tiers* Commodity Rate* Per 1000 Gals $1.69 $ State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ Wastewater Service Charge Per Month $27.13 Source: EPCOR (Sun City West) Sun City District Sun City West District Basic Service Charge Per Month $14.80 Groundwater Savings Fee GSF-1 Per Month $1.67 Total Monthly Charges Per Month $16.47 Tiers* Commodity Rate* Per 1000 Gals $2.41 $2.95 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ Combined Sate & County Tax % of Total 6.3% Wastewater Service Charge Per Month $37.59 Source: Parks & Sons (Sun City & Sun City West) Call Charge ($ annually) Per Month $17.00 Source: Town of Gila Bend Call Base Charge Per Month $26.50 Tiers* Rate* Per 1000 Gals $1.10 $1.25 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 3.5% Total Taxes % of Total 9.8% Continued... Nov

10 Town of Gila Bend continued Service Charge Per Month $18.20 Rate Per 1000 Gals $0.50 *No trash collection provided Source: Town of Gilbert (Gilbert & Higley) Base Charge Per Month $14.63 Tiers* Consumption Charge* Per 1000 Gals $1.08 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 1.5% Total Taxes % of Total 7.8% Base Charge Per Month $15.90 Variable Rate Per 1000 Gals $1.24 Refuse Service (90 gal container) Per Month $16.00 Source: City of Glendale Base Charge Per Month $10.20 Tiers* Volume Charge* Per 1000 Gals $2.26 $2.83 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 2.9% Total Taxes % of Total 9.2% Base Charge Per Month $9.70 Volume Charge Per 1000 Gals $3.75 Solid Waste Charge Per Month $16.30 Continued... Nov

11 Source: City of Goodyear Base Fee Per Month $16.35 Tiers* Rate* Per 1000 Gals $1.90 $3.77 Cap Charge* Per 1000 Gals $0.75 $0.75 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 2.5% Total Taxes % of Total 8.8% Base Fee Per Month $22.85 Rate Per 1000 Gals $6.25 Charge Per Month $22.80 Source: Liberty Utilities (Litchfield Park) Service Charge Per Month $13.26 Tiers* Use Charge* Per 1000 Gals $0.75 $1.95 State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 2.8% Total Taxes % of Total 9.1% Wastewater Charge Per Month $40.35 Wastewater Commodity Charge Per 1000 Gals $3.33 Source: Waste Management (Litchfield Park) Charge Per Month $22.73 Source: City of Mesa Tiers* Service Charge* Per Month $27.55 Usage Charge* Per 1000 Gals $3.13 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ Combined State & County Tax % of Total 6.30% City Tax % of Total 1.75% Total Taxes % of Total 8.05% Continued Nov

12 City of Mesa continued Tiers* over 2000 over 5000 Service Charge* Per Month $18.80 Usage Charge* (90% of water) Per 1000 Gals $1.54 $2.79 Solid Waste Charge Per Month $28.76 Source: City of Peoria Tiers* Base Charge* Per Month $15.88 Usage Charge* Per 1000 Gals State Tax Per 1000 Gals Total Usage Charges Per 1000 Gals Tiers* Usage Charge* Per 1000 Gals $1.13 $ State Tax Per 1000 Gals $ $ Total Usage Charges Per 1000 Gals $ $ City Tax % of Total 3.3% Total Taxes % of Total 9.6% Wastewater Base Charge Per Month $9.38 Stormwater Surcharge Per Month $1.00 EPA Fee Per Month $0.90 Total Monthly Charge Per Month $11.28 Rate Per 1000 Gals $2.11 Solid Waste and Recycling Charge Per Month $13.60 Continued Nov

13 Source: City of Phoenix Summer (Jun - Sep) (4) - Winter (Dec - Mar) (4), Winter Peak (Apr, May, Oct, Nov) (4) Summer Tiers* 0-10 over 10 Winter & Winter Peak Tiers* 0-6 over 6 Service Charge* Per Month $5.50 Volume Charge* (Summer) Per CCF $4.08 Volume Charge* (Winter) Per CCF $3.09 Volume Charge* (Winter Peak) Per CCF $3.63 Volume Charge (Winter Wtd Avg) Per CCF $3.36 Environmental Charge Per CCF $0.28 Drano Tax Per CCF $ Total Usage Charges (Summer) Per CCF $ Total Usage Charges (Winter) Per CCF $ City Tax % of Total 2.7% Total Taxes % of Total 9% Continued City of Phoenix continued Fixed Charge Per Month $1.00 Jail Tax Per Month $1.00 Stormwater Fee Per Month $0.70 Total Monthly Charges Per Month $2.70 Rate Per CCF $ Environmental Charges Per CCF $ Total Usage Charges Per CCF $ Trash Fee Per Month $26.80 State Landfill Disposal Fee Per Month $0.05 Total Monthly Charges Per Month $26.85 Source: Town of Queen Creek Call Tiers* Minimum Charge* Per Month $18.33 Commodity Charge* Per 1000 Gals $1.77 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 2.25% Total Taxes % of Total 8.55% Continued Nov

14 Town of Queen Creek continued Monthly Charge Per Month $10.25 Commodity Charge (90% of water) Per 1000 Gals $4.82 Charge Per Month $16.22 Source: City of Surprise Base Charge Per Month $26.62 Tiers* Volume Charge* Per 1000 Gals $2.19 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 2.2% Total Taxes % of Total 8.5% Wastewater Base Charge Per Month $21.77 (Multi-Family) Wastewater Base Charge Per Month $24.78 (Single Family) Solid Waste Base Charge Per Month $16.63 Source: City of Tolleson Tiers* Monthly Minimum Charge* Per Month $12.85 Basic Charge Per Month $14.00 Total Charges Per Month $26.85 Usage Volume Charge* Per 1000 Gals $3.72 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 2.5% Total Taxes % of Total 8.8% Base Fee Per Month $10.00 Sanitation Monthly Fee Per Month $15.00 Nov

15 Source: Town of Wickenburg Tiers* Base Charge* Per Month $11.65 Rate* Per 1000 Gals $1.09 State Tax Per 1000 Gals $ Total Usage Charges Per 1000 Gals $ City Tax % of Total 2.2% Total Taxes % of Total 8.5% Base Charge Per Month $12.08 Rate Per 1000 Gals $2.13 Garbage Collection Charge Per Month $19.60 Nov

16 UTILITY PROVIDER DOCUMENTATION 104

17 Arizona State, County and City TRANSACTION PRIVILEGE AND OTHER TAX RATE TABLES Effective August 1, 2017 The following tables contain the rates for Transaction Privilege and other taxes imposed by the State of Arizona, the counties, and most Arizona cities: Table 1 provides the tax rates which combine the state s transaction privilege tax rate and the county excise tax rate. Table 1 also includes accounting credit rates for applicable classifications on STATE TAX ONLY. Table 2 contains a list of all the city privilege tax rates and city codes for program cities. The Arizona Department of Revenue collects these taxes for program cities. Table 3 contains county identification codes and Special District Codes which must be used on the TPT Reporting Form in the column marked Region Code. Table 4 contains special region codes to be used on the TPT Reporting Form in the column marked Region Code by businesses that operate on Indian Reservations. TABLE 1 Business Cochise Coconino Code TAXABLE ACTIVITIES a (COH) (COC) Gila (GLA) (GRA) TAX RATES FOR SALES IN THESE COUNTIES Graham La Paz Maricopa Mohave (LAP) (MAR) Accounting Credit Rate (STATE TAX ONLY) 002 Mining Nonmetal 3.437% 4.05% 3.75% 3.75% 4.375% 3.562% 3.281% 3.437% 3.805% 3.75% 3.593% 3.812% 3.437%.0312% 004 Utilities 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 005 Communications k 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 006 Transporting 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 007 Private (Rail) Car 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 008 Pipeline 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 009 Publication 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 010 Job Printing 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 011 Restaurants and Bars 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 012 Amusement 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 013 Commercial Lease 0 0.3% 0.5% % 0 0.5% 0.5% Personal Property Rental 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 015 Contracting Prime 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 017 Retail 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10%.056% 315 MRRA Amount l 6.10% 6.90% 6.60% 6.60% 7.60% 6.30% 5.85% 6.10% 6.70% 6.60% 6.35% 6.712% 6.10% N/A 019 Severance Metalliferous Mining 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50% 2.50%.025% 023 Recreational Vehicle Surcharge f N/A 025 Transient Lodging b 6.05% 6.90% 6.60% 6.55% 7.7% 7.27% 5.78% 6.05% 6.698% 6.60% 6.325% 6.71% 6.05%.055% 026 Use Tax Utilities 6.10% 5.90% 5.60% 6.10% 6.10% 5.60% 5.60% 6.10% 6.10% 5.60% 5.60% 6.60% 5.60% N/A 029 Use Tax Purchases 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A 030 Use Tax From Inventory 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A 033 Telecommunications Devices 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% 1.10% N/A 041 Municipal c N/A 049 Jet Fuel Tax d N/A 051 Jet Fuel Use Tax d % N/A 053/055 Rental Car Surcharge e, h $ $ N/A 129 Use Tax Direct Payments i 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% 5.60% N/A 153 Rental Car Surcharge Stadium h % N/A Telecommunications g N/A 912 E911 Prepaid Wireless j 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% 0. 8% N/A a) Reduced rates may apply to preexisting contracts without pass through clauses. For information, see the Department s web site at b) Unincorporated areas of Pima County add 6%. (Report using region code PH and class code 000.) c) Rate is cents per 1,000 gallons of water. The tax on 100,000 gallons is thus 65 cents. Business code 041 should only be reported in region code SWD. d) Rate is cents per gallon up to 10 million gallons. e) Class 053 is for Maricopa filers. Class 055 is for Pima filers. f) Rate is 50 per day on each lease or rental of a parking space for recreational vehicles. (Pima County only) g) Monthly rate per activated service. h) The Maricopa County Rental Car Surcharge is the greater of $2.50 or 3.25% of the gross income of each contract. Report $2.50 per contract in Class 053. Report the remainder in Class 153. i) For use by direct pay permit holders only. j) Prepaid wireless communications retailers. k) Telecom Service Providers may be required to report under Business Codes 033 & 911 in addition to Business Code 005. l) Report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project. (MOH) Pima (PMA) Pinal (PNL) Santa Cruz (STC) Yavapai (YAV) Yuma (YMA) Apache (APA) Greenlee (GRN) Navajo (NAV) ADOR Tax Rate Tables(11/16) ARIZONA DEPARTMENT OF REVENUE Page 1 105

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25 HomeFormsBusinessIndividualE-ServicesNewsAbout FAQs Contact Us Site Map Home Taxpayer Education Tobacco E-File Program Transaction Privilege Tax (TPT) Whats New? Apply For A License License Renewal Update Account Business Guide Reporting Guide Taxpayer Assistance Forms Non-Program Cities Legal Research Training and Tutorials FAQs Subscribe Tax Recovery Forms Identity Theft Individual Business Audits Collections E-Services Legal Research Property Tax Publications Reports & Research Class Action Notices Model City Tax Code Tax Credits Unclaimed Property News Open Meeting Notices Public Records Requests Contact Us Need to change your address? About Career Opportunities Transaction Privilege Tax (TPT) > Non-Program Cities TPT Non-Program Cities Changes to Arizona TPT effective July 1, 2016, do not apply to Non-Program Cities at this time. Taxpayers in the Non-Program Cities should continue to report as they have been using their respective cities forms and procedures until centralized reporting takes effect for Non-Program Cities, which is expected to be this fall. The Department of Revenue does not collect taxes for all cities within Arizona. The cities that collect their own taxes are commonly referred to as "Non-Program Cities". Following is a list of Non-Program Cities, their telephone numbers, certain tax rates and links to their respective web sites. Non-Program cities collect and administer their own taxes, which are reported on their own tax forms. The state/county and program city taxes must still be reported and remitted to the state. Contact the Non-Program cities for a complete listing of their rates. Apache Junction (480) Privilege Tax/Use Tax - 2.4% Utilities /Telecom - 3.4% Use Tax for Single Item Portion over $2, % Retail Tax for Single item Portion over $ % Avondale (623) Privilege Tax - 2.5% Retail Tax for a Single item over $ % Use Tax % Chandler (480) Privilege Tax/Use Tax - 1.5% Rest & Bar - 1.8% Utilities/Telecommunications % Douglas (520) Privilege Tax - 2.8% Retail Tax for a Single item over $10, % Use Tax % Glendale (623) Privilege Tax 2.9% Use Tax - 2.9% Rest & Bar - 3.9% Telecommunications 6.1% Mesa (480) Privilege Tax/Use Tax % Peoria (623) Privilege Tax - 1.8% Rest & Bar - 2.8% Utilities % Phoenix (602) Privilege Tax/Use Tax - 2.3% Telecommunications - 4.7% Utilities % Use Tax for Single Item Portion over $10,000-2% Retail Tax for Single item Portion over $10,000-2% Prescott (928) Privilege Tax/Use Tax - 2% Scottsdale (480) Privilege Tax % Use Tax % Flagstaff (928) Privilege Tax 2.051% Restaurant and Bar % Hotels % Use Tax - 1% Tempe (480) Privilege Tax/Use Tax - 1.8% Contracting % Online Services Search License a New Business Enroll to File and Pay Online Verify a TPT License Nogales (520) Privilege Tax - 2% Tucson (520) Privilege Tax/Use Tax - 2% Home Report Fraud Privacy Statement Accessibility Policy Copyright by Arizona Department of Revenue 113