©2000 Model City
Tax Code




 

2010 Changes to the Model City Tax Code
 
SEPTEMBER
CITY OF BENSON
Effective September 1, 2010
The City of Benson increased their additional tax on lodging (Section 447) from 2% to 4%.
CITY OF ST. JOHNS
Effective September 1, 2010
The City of St. Johns repealed Local Option V, two-tier tax on a single item over $1500.
Additional technical changes were also made to the following green pages: Mesa (added new sections, 5 through 8), Lake Havasu City (new contact info) and Chandler (new contact info).
 
JULY
CITY OF SCOTTSDALE
Effective July 1, 2010
The City of Scottsdale increased their additional bed tax to 5%.
CITY OF TEMPE
Effective July 1, 2010
The City of Tempe increased their TPT to 2% on all classifications other than food for home consumption and construction contracting which will remain at 1.8%.
TOWN OF TUSAYAN
Effective July 1, 2010
The newly incorporated Town of Tusayan will begin charging their municipal TPT on July 1. For further information, please see the Town's green page on the MCTC site.
 
JUNE
TOWN OF DEWEY-HUMBOLDT
Effective June 1, 2010
Dewey Humboldt increased their TPT from 1% to 2% on all classifications except construction contracting which remains at 1%.
TOWN OF QUARTZSITE
Effective May 1, 2009
The restaurant/bar and hotel rates were corrected on the Quartzsite green page. The restaurant rate should be 3% and the hotel rate is 5.5%. Both rates were effective May 1, 2009.
Please note that the state TPT rate has increased. The MCTC website full rate table has been updated to reflect this change.
 
APRIL
TOWN OF GILA BEND
Effective May 1, 2009
The use tax rate for Gila Bend was mistakenly listed at 1.5%. The correct rate is 3%. The effective date remains the same.
CITY OF PHOENIX
Effective April 1, 2010
Adopted model option 2, food for home consumption. The rate on this classification will be 2%. The tax sunsets after 5 years.
CITY OF SOMERTON
Effective April 1, 2010
Increased their general tax rate to 3.3% on all classifications other than construction contracting. This rate expires July 1, 2012 and will revert back to 2.5%.
TOWN OF WICKENBURG
Effective April 1, 2010
Increased their additional hotel tax to 2.0%
 
MARCH
CITY OF SURPRISE
Effective March 1, 2010
Increased their additional hotel tax from 1% to 2.52%
CITY OF WINSLOW
Effective March 12, 2010
Adopted supplementary local auditing
 
FEBRUARY
CITY OF KINGMAN
Effective February 1, 2010
Increased their additional hotel tax from 2% to 4%
CITY OF WINSLOW
Effective February 1, 2010
Adopted model option 11
 
JANUARY
TOWN OF JEROME
Effective January 1, 2010
Increased their tax rate from 3% to 3.5%
 
 
2009 Changes to the Model City Tax Code
 
DECEMBER
2009 Amendments to the Model City Tax Code
 
OCTOBER
TOWN OF WICKENBURG
Effective October 1, 2009
Impose no additional bed tax effective October 1, 2009
Impose a 2.2 % restaurants and bar tax effective October 1, 2009
 
SEPTEMBER
CITY OF GOODYEAR
Effective September 1, 2009
Increased general TPT rate from 2% to 2.5%
Adopted a use tax, rate = 2.5%, the rate for any single item of tangible personal property that exceeds $5,000, rate = 1.2%
Adopted option 5A