ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

April 14, 2014

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

DECEMBER 2013 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2013

Fiscal Year Total

$334,875,678

$1,623,149,001

(8.2)%

2.4%

$ 84,742,313

$ 251,641,551

(10.8)%

(14.8)%

$327,109,813

$1,985,422,958

6.0%

6.7%

$746,727,804

$3,860,213,513

(2.8)%

3.2%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections
Percent Change

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Net Collections
Percent Change

Page 1

December 2013 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
%Refunds
Urban Revenue Sharing
Job Creation
Net Collections

December 2013
$69,847,905
$317,932,210
$(3,570,107)
$(46,709,330)
$(2,625,000)
$334,875,678

December 2012
$72,577,073
$340,258,642
$(2,649,716)
$(42,798,670)
$(2,625,000)
$364,753,467

% Change
(3.8)%
(6.6)%
34.7%
9.1%
0.0%
(8.2)%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(13/14)
$302,706,648
$1,757,200,095
$(140,262,529)
$(280,745,213)
$(15,750,000)
$1,623,149,001

Fiscal Year Total
(12/13)
$262,010,999
$1,723,471,734
$(128,357,688)
$(256,792,022)
$(15,750,000)
$1,584,587,454

% Change
15.5%
2.0%
9.3%
9.3%
0.0%
2.4%

Average Individual Income Tax Refund
Average

Number

2013 CYTD
2012 CYTD

$611.97
$612.53

2,014,665
2,025,624

% Change

(0.09)%

(0.54)%

Individual Income Tax Estimated Payments
Taxpayers are required to make estimated payments if their Arizona gross income will exceed
$75,000, in an amount which will represent unpaid tax liability at the end of the taxpayer's tax year.
Total estimated payments paid with form 140ES for tax year 2011 were $411.3 million, for an
average of $1,873. An additional $113.9 million in estimated payments came from 2010 tax
returns that applied their refunds as a 2011 estimated payment, for an average of $2,506.
Estimated payments received through December 2013 for tax year 2012 are as follows:
December 2013
December 2012
December 2013
December 2012
December 2013
December 2012
December 2013
December 2012

140 ES Payment
140 ES Payment
% change
Average Payment
Average Payment
% change
Applied Refund
Applied Refund
% change

Monthly
$61,351,533
$65,092,910
(5.7)%
$4,254
$5,293
(19.6)%
$525,032
$401,953
30.6%

Cumulative
$323,917,117
$299,363,169
8.2%
$1,638
$1,579
3.7%
$126,501,526
$112,388,802
12.6%

Monthly Total
Monthly Total
% change

$61,876,565
$65,494,863
(5.5)%

$450,418,644
$411,751,970
9.4%

Page 2

December 2013 Tax Facts

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from
January 2012 through March 2013, $882.8 million was received for the first quarter of 2012. The
latest complete quarter (15 months of information has been compiled) is the third quarter of 2012,
which shows an increase of 2.55% in withholding payments over the third quarter of 2011. Growth
in quarters for which information is still being gathered is as follows:
4th Quarter 2012
2nd Quarter 2013
4th Quarter 2013

9.89%
2.61%
0.93%

1st Quarter 2013
3rd Quarter 2013

(1.85)%
0.88%

The state withholding tables calculate Arizona withholding as a percentage of gross taxable
wages. The withholding rates are 0%, 0.8%, 1.3%, 1.8%, 2.7%, 3.6%, 4.2% or 5.1%. The 0%
option is only available to those individuals who expect no tax liability in the current year.

Contributions on the Individual Income Tax Return
Through December 2013, individual income tax return filers have made the following contributions:

Aid to Education
Child Abuse Prevention
Domestic Violence Prevention
I Didn’t Pay Enough Fund
National Guard Contributions
Neighbors Helping Neighbors
Special Olympics
Wildlife
Veterans Fund
Americans Elect Party
Democratic Party
Green Party
Libertarian Party
Republican Party

Number
2,952
6,773
4,967
441
1,800
1,645
3,106
6,675
4,374
5
372
20
24
132

Page 3

Amount
$94,641
$159,156
$117,514
$14,788
$39,695
$32,444
$66,622
$146,461
$105,641
$210
$12,486
$622
$365
$5,978

Average
$32.06
$23.50
$23.66
$33.53
$22.05
$19.72
$21.45
$21.94
$24.15
$42.00
$33.56
$31.10
$15.21
$45.29

December 2013 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts

Gross Collections
Refunds
Net Collections

% Change

December 2013
$ 125,462,558
(40,720,245)
$ 84,742,313

December 2012
$ 114,140,782
(19,137,873)
$ 95,002,909

Current Fiscal
Year Total

Prior Fiscal
Year Total

% Change

$ 365,011,923
(113,370,372)
$ 251,641,551

$ 367,786,271
(72,746,522)
$ 295,309,749

(0.8)%
56.4%
(14.8)%

Gross Collections
Refunds
Net Collections

9.9%
112.8%
(10.8)%

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their
Arizona tax liability exceeds $1,000 and (2) they are required to file federal estimated tax
payments.
December 2013
December 2012
% Change

$ 112,094,336
$ 106,648,829
5.1%

$ 603,337,155
$ 608,853,529
(0.9)%

Calendar Year Total
Calendar Year Total
% Change

All corporations with an income tax liability of $20,000 or greater are required to make estimated
tax payments through electronic funds transfer (eft). The table below shows the number of these
eft estimated payments, by size of payment.
Size of Payment


Less
than
$50,000

December 2013
December 2012
CY 2013
CY 2012

763
705
4,116
3,774

$50,000
up to
$100,000

$100,001
up to
$500,000

112
101
578
546

$500,001
up to
$1,000,000

$1,000,001
up to
$10,000,000

$10,000,001
and more

Total

% change

18
22
91
113

15
18
102
93

0
0
0
0

1,025
964
5,541
5,195

6.3%

117
118
654
669

6.7%

The next table shows the dollars of eft estimated payments received from those counts above.
Size of Payment


Less than
$50,000

$50,000 up
to 100,000

$100,001 up
to $500,000

$500,001 up
to 1,000,000

$1,000,001
and more

Total

December 2013
December 2012
CY 2013
CY 2012

$ 8,221,954
$ 7,964,376
$ 45,428,709
$ 42,098,194

$ 7,947,660
$ 7,036,817
$ 40,459,810
$ 38,812,849

$ 26,487,358
$ 27,106,380
$ 147,279,677
$ 153,461,252

$ 13,558,000
$ 15,870,700
$ 66,331,950
$ 79,260,060

$ 43,210,164
$ 36,234,825
$ 243,421,621
$ 211,103,035

$ 99,425,136
$ 94,213,098
$ 542,921,767
$ 524,735,390

Corporate Refunds:
Corporate refunds paid in any state fiscal year are for a mixture of corporate fiscal years. The table
below presents the percent of refunds paid in FY 12/13 by corporate fiscal year. For example, in
FY 12/13, 21.6% of the refund dollars paid were for corporate fiscal years ending in 2008 or
before. The percentages are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 12/13

08 & Prior
21.6%

09
3.5%

10
6.6%

11
54.7%

12
13.5%

13
0.1%

Corporate Fiscal Year-End:
FY 13/14

09 & Prior
26.5%

10
1.3%

11
5.3%

12
65.3%

13
1.6 %

14
0.0%

Page 4

December 2013 Tax Facts

%
change
5.5%
3.5%

The corporate refunds shown on page four are those refunds for which a check is mailed to the
corporation. Sometimes corporations choose to apply their refund as an estimated payment. The
following table presents refunds applied as estimated payments in the most recent month and for
the calendar year.
December 2013
December 2012

$ 101,853,528
$ 69,321,778

% Change

Calendar Year Total
Calendar Year Total
% Change

46.9%

$ 253,760,919
$ 239,240,136
6.1%

CORPORATE INCOME TAX DOCUMENT COUNT
The Arizona Department of Revenue received 136,219 corporate returns showing a fiscal year-end
of 2011. The type of return received is indicated below:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

190

35,916

86,676

811

12,626

0.1%

26.4%

63.6%

0.6%

9.3%

Through December 2013, 132,416 documents were received for a fiscal year-end of 2012,
distributed as follows:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

169

33,584

85,826

868

11,969

0.1%

25.4%

64.8%

0.7%

9.0%

The figures for the 2012 returns are most meaningful when compared to 2011 returns received
during the same period of time in the previous year. Through December 2012, the Department of
Revenue received 132,990 documents with a fiscal year-end of 2011. Compared to 2012
documents, the Department has seen a 0.4% decrease in the number of corporate returns
processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax
collections, called Urban Revenue Sharing. The amount of money to be distributed during Fiscal
Year 2013/14 is 15.0% of net proceeds from Fiscal Year 2011/12 income tax. Amounts returned
for December 2013 are shown on Table 1 located at the end of this report.

Page 5

December 2013 Tax Facts

TRANSACTION PRIVILEGE, SEVERANCE AND USE TAXES
Transaction Privilege, Severance and Use Tax Receipts
The Arizona transaction privilege and severance tax consists of many classifications of tax. These
classifications include but are not limited to retail, contracting, amusements, restaurants and bars,
hotel/motel and mining severance tax. The collections for all such categories are divided, per
statute, into two parts. One part is called distribution base; the other part is known as non-shared.
The division of collections into these two parts varies from category to category. For example,
retail sales tax is 40% distribution base and 60% non-shared. In contrast, contracting is 20%
distribution base and 80% non-shared. Use tax is 100% non-shared. At the close of each month,
transaction privilege and severance tax collections are aggregated by category and total
distribution base and non-shared portions are calculated. The amount shown as "Use Tax" in the
table below includes use tax, use inventory tax and jet fuel use tax. Education tax is in accordance
with Proposition 301 resulting in an additional 0.6% education tax being added to most business
classifications. Temporary Tax is in accordance with Proposition 100 passed in May 2010,
resulting in an additional 1% being added to most business classifications. The Temporary Tax
expired on May 31, 2013. Any monies received for the tax from this point is from an older period
that was covered by the tax. The "Other Revenue" category includes county excise, road, jail and
hospital taxes and various other excise taxes, such as the 911 excise tax.

Distribution Base
Non Shared
Use Tax
Education Tax
Temporary Tax1
Other Revenues
Total Collections

December 2013
$144,474,219
$258,562,647
$18,718,007
$49,118,405
$528,413
$63,046,923
$534,448,615

December 2012
$134,539,298
$241,240,816
$20,981,295
$46,059,380
$78,080,670
$59,383,624
$580,285,082

% change
7.4%
7.2%
(10.8)%
6.6%
NA
6.2%
(7.9)%

Distribution Base
Non Shared
Use Tax
Education Tax
Temporary Tax
Other Revenues
Total Collections

Fiscal Year
Total (13/14)
$831,842,934
$1,556,148,753
$142,371,577
$295,601,577
$5,892,517
$381,507,477
$3,213,364,835

Fiscal Year
Total (12/13)
$781,706,285
$1,456,783,889
$134,708,777
$275,838,429
$467,347,668
$354,225,249
$3,470,610,297

% change
6.4%
6.8%
5.7%
7.2%
NA
7.7%
(7.4)%

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above,
25% is returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to
the state general fund with the exception of mining severance tax. All of the non-shared revenue
and use tax is deposited into the general fund. Therefore, the "Retained by State" figure presented
on the next page includes all non-shared portion of transaction privilege tax, use tax and 34.49% of
the distribution base collections. The education tax is distributed in accordance with Proposition
301. Temporary Tax is in accordance with Proposition 100 passed in May 2010, resulting in an
additional 1% being added to most business classifications. The Temporary Tax expired on May
1 The Temporary Tax expired May 31, 2013. Any collections received from this point are from an older period
covered by the tax.

Page 6

December 2013 Tax Facts

31, 2013. Any monies received for the tax from this point is from an older period that was covered
by the tax. “Other" revenues are returned to the administering authority.

Retained by State
Returned to Counties
Returned to Cities
Education Tax
Temporary Tax
Other Revenues
Total Collections

December 2013
$327,109,813
$58,526,506
$36,118,555
$49,118,405
$528,413
$63,046,923
$534,448,615

December 2012
$308,624,715
$54,501,870
$33,634,824
$46,059,380
$78,080,670
$59,383,624
$580,285,082

% change
6.0%
7.4%
7.4%
6.6%
NA
6.2%
(7.9)%

Retained by State
Returned to Counties
Returned to Cities
Education Tax
Temporary Tax
Other Revenues
Total Collections

Fiscal Year
Total (13/14)
$1,985,422,958
$336,979,572
$207,960,733
$295,601,577
$5,892,517
$381,507,477
$3,213,364,835

Fiscal Year
Total (12/13)
$1,861,103,164
$316,669,216
$195,426,571
$275,838,429
$467,347,668
$354,225,249
$3,470,610,297

% change
6.7%
6.4%
6.4%
7.2%
NA
7.7%
(7.4)%

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of
the revenues returned to each county for December 2013 is shown in the County Share column.

County Share % Change
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

$380,803
$1,440,378
$981,868
$405,587
$307,961
$426,796
$181,142
$36,942,211
$1,651,942
$864,469
$8,415,626
$2,444,104
$381,449
$2,060,612
$1,641,560
$58,526,506

FYTD County Share

% Change

6.9%
0.4%
6.3%
6.5%
(17.4)%
(1.1)%
7.1%
8.5%
10.5%
5.7%
6.2%
6.6%
7.6%
6.5%
5.3%

$2,244,684
$9,741,416
$5,726,188
$2,445,776
$1,797,084
$2,561,103
$1,058,898
$210,737,450
$9,692,017
$5,353,335
$48,633,587
$13,887,293
$2,118,980
$12,162,777
$8,818,984

7.4%
4.6%
4.8%
5.0%
2.9%
12.9%
9.4%
6.9%
7.3%
7.9%
5.4%
5.3%
6.5%
5.4%
4.2%

7.4%

$336,979,572

6.4%

Page 7

December 2013 Tax Facts

Transaction Privilege and Severance Tax Collections by Class
Tax Rate2
Transporting
Non-Metal Mining
Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal
Property
Contracting
Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use
Jet Use
Rental Occupancy
Jet Fuel
Telecomm Devices
911 Telecomm.
911 Wireline
911 Wireless
Total

December 2013

%Change

Fiscal Year
Total

% Change

5.6

$125,785

(29%)

$783,672

(38.9%)

5.6
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

$336,197
$31,913,002
$12,593,312
$12,494
$407,832
$950,828
$44,584,754
$4,530,270
$0

18.8%
(2.9%)
(6.1%)
(0.3%)
N/A
(9.3%)
9.1%
18.9%

$1,888,327
$285,854,449
$75,749,762
$(84,187)
$2,482,060
$5,816,007
$255,073,111
$23,398,003
$0

7.7%
1.1%
1.0%
NA
18.0%
(3.5%)
3.9%
4.7%

5.6
5.6
5.6
2.5

$12,436,873
$46,350,502
$236,479,810
$2,138,505
$0
$9,716,093
$0
$18,718,007
$3,123

(13%)
10.7%
10.1%
(32.1%)
NA
9.4%
NA
(10.8%)
(71%)

$79,263,835
$294,134,486
$1,295,980,202
$12,712,069
$0
$51,889,477
$0
$142,371,577
$47,889

(0.6%)
15.1%
8.3%
(19.2%)
NA
0.5%
NA
5.7%
(42.5%)

$0
$243,812
$401,864
$1,403,323
$(1)
$0
$423,346,383

N/A
6.5%
1.5%
3.6%
NA
NA
6.2%

$0
$814,490
$2,348,844
$8,364,706
$242
$10
$2,538,889,031

N/A
(43.3%)
5.0%
2.5%
NA
796.4%
6.6%

expired

5.5
expired

5.6
$.0305 gal
expired
$.03355 gal

1.1
$0.2
expired
expired

The Use/Use Inventory category shown on page six includes jet fuel use tax. These collections
include only the individual classes of transaction privilege tax, severance tax and use tax. The
total does not include license fees or any other fees collected by the department.

2 The collections reported in this table reflect the base state tax collections, not including the Education Tax. For
example, the total state rate for Retail is 5.6%, yet 0.6% is for the Education Tax. Collections are reported on the 5%
base state rate.

Page 8

December 2013 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class3
December 2013
Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal Property
Contracting
Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Total

$2,515,706
$10,758,292
$638,260,040
$251,866,234
$249,872
$8,156,637
$19,016,557
$891,695,082
$90,605,404
$0
$248,737,466
$927,010,039
$4,729,596,199
$85,540,182
$0
$176,656,236
$0
$378,122,470
$0
$8,458,786,417

% Change
(29%)
18.8%
(2.9%)
(6.1%)
(0.3%)
N/A
(9.3%)
9.1%
18.9%
N/A
(13.0%)
10.7%
10.1%
(32.1%)
N/A
9.4%
N/A
(9.9%)
N/A
6.0%

Fiscal Year Total
$15,673,438
$60,426,471
$5,717,088,987
$1,514,995,238
$(1,683,736)
$49,641,201
$116,320,130
$5,101,462,215
$467,960,062
$0
$1,585,276,203
$5,884,817,812
$25,919,601,921
$508,482,768
$0
$943,445,028
$0
$2,864,032,236
$0
$50,747,539,975

% Change
(38.9%)
7.7%
1.1%
1.0%
N/A
18.0%
(3.5%)
3.9%
4.7%
N/A
(0.6%)
15.1%
8.3%
(19.2%)
N/A
0.5%
N/A
5.9%
N/A
6.5%

Telecommunications Devices, 911 Excise and 911 Wireless Service classifications previously
listed in the collections table are not elements of calculated taxable income and therefore, are not
included in the above table. Since the jet fuel use tax is a gallonage tax, this too can not be
computed as taxable income. Timber Severance includes only sales subject to a repealed rate.
The current tax is per board feet upon which taxable income cannot be computed.

Transaction Privilege and Severance Tax Returned to Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town
for December 2013 is shown on Table 2, attached to this report.

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during June and
returned to the counties are shown on Table 3, attached to this report. The rental car surcharge in
Maricopa County is $2.50 per car and in Pima County is $3.50 per car. The RV Surcharge in Pima
County is $0.50/day on each lease or rental of a parking space for recreational vehicles.

3These Taxable Sales figures are calculated on a per return basis, by taking collections and dividing them by the appropriate tax rate.
These figures may not match other Taxable Sales figures calculated on the aggregate.

Page 9

December 2013 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in December 2013. The table compares
the receipts to December 2012 and also compares fiscal year (FY) totals. Figures may not add to
total due to rounding.

December 2013

December 2012

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$1,806,543
$1,525,366
$1,234,736
$14,259,679
$1,223,269
$325
$20,049,918

$3,916,724
$1,970,459
$1,975,054
$27,224,684
$1,012,746
$325
$36,099,993

% Change
(53.9%)
(22.6%)
(37.5%)
(47.6%)
20.8%
0.0%
(44.5%)

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (13/14)
$15,598,855
$7,020,948
$10,954,253
$137,173,796
$9,052,981
$3,648
$179,804,481

Fiscal Year (12/13)
$16,158,057
$7,352,071
$10,816,122
$151,880,614
$8,699,469
$3,050
$194,909,383

% Change
(3.5%)
(4.5%)
1.3%
(9.7%)
4.1%
19.6%
(7.7%)

*Through December 2013, $339,650 cigarette and tobacco tax collections have been allocated for
administrative expenses and are not included in the cigarette collections above.

General fund revenues from luxury taxes:
December 2013
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$1,264,580
$308,684
$381,341
$1,178,420
$55,047
$325
$3,188,397

Page 10

Fiscal Year (13/14)
$10,919,199
$2,738,562
$1,755,232
$12,498,664
$407,384
$2,675
$28,321,716

December 2013 Tax Facts

Other dedicated revenues from luxury taxes:

December 2013

Fiscal Year (13/14)

$1,936,451
$3,124,439
$4,686,656
$623,277
$247,404
$140,043
$6,103,251

$13,891,954
$28,538,459
$42,821,262
$4,327,457
$1,726,230
$1,377,196
$58,799,232

Corrections Fund
Tobacco Tax & Health Care Fund4
Tobacco Products Tax Fund5
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund6
Early Childhood Development and Health Fund7

Bingo Tax
December 2013
December 2012
% change

Monthly
$34,354
$39,025
(12%)

FYTD
$246,045
$241,542
1.9%

December 2013
December 2012
% change

Monthly
$0
$0
NA

FYTD
$0
$0
NA

Monthly
$834,159
$1,938,190

FYTD
$53,920,732
$77,919,028

(57.0%)

(30.8%)

Estate Tax

Unclaimed Property
December 2013
December 2012
% change

Please note that some totals throughout Tax Facts may not add due to rounding.
SOURCE: THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS, ARIZONA DEPARTMENT
OF REVENUE

4 Formerly the Health Care Fund
5 This Fund was created by Prop. 303, which increased cigarette & other tobacco products tax rates in November 2002.
6 This Fund was created by Prop. 201, which increased cigarette tax rates in December 2006.
7 This Fund was created by Prop. 203, which increased cigarette & other tobacco products tax rates in December 2006.

Page 11

December 2013 Tax Facts

TABLE 1
Urban Revenue Sharing Returned to Cities/Towns
December 2013
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia*
Page
Tusayan*
Williams
Gila County
Globe
Hayden*
Miami
Payson
Star Valley
Winkelman*
Graham County
Pima
Safford
Thatcher
Greenlee County
Clifton
Duncan*
La Paz County
Parker
Quartzsite
Maricopa County
Avondale
Buckeye
Carefree
Cave Creek
Chandler
El Mirage
Fountain Hills
Gila Bend
Gilbert
Glendale
Goodyear
Guadalupe
Litchfield Park
Mesa
Paradise Valley
Peoria
Phoenix
Queen Creek

Distribution

Population

$45,416
$32,354
$18,232

4,885
3,480
1,961

$47,462
$51,831
$161,565
$17,228
$408,031
$13,946
$34,929

5,105
5,575
17,378
1,853
43,888
1,500
3,757

$612,400
$13,946
$67,376
$13,946
$28,105

65,870
1,500
7,247
1,500
3,023

$70,026
$13,946
$17,079
$142,255
$21,476
$13,946

7,532
1,500
1,837
15,301
2,310
1,500

$22,192
$88,936
$45,230

2,387
9,566
4,865

$30,783
$13,946

3,311
1,500

$28,663
$34,185

3,083
3,677

$708,792
$472,999
$31,266
$46,625
$2,195,258
$295,620
$209,082
$17,869
$1,938,008
$2,107,847
$606,868
$51,348
$50,911
$4,081,807
$119,189
$1,432,357
$13,440,181
$245,081

76,238
50,876
3,363
5,015
236,123
31,797
22,489
1,922
208,453
226,721
65,275
5,523
5,476
439,041
12,820
154,065
1,445,632
26,361

City
Distribution
Scottsdale
$2,021,049
Surprise
$1,092,567
Tempe
$1,503,517
Tolleson
$60,850
Wickenburg
$59,157
Youngtown
$57,233
Mohave County
Bullhead City
$367,607
Colorado City
$44,821
Kingman
$260,951
Lake Havasu City
$488,349
Navajo County
Holbrook
$46,978
Pinetop-Lakeside
$39,810
Show Low
$99,107
Snowflake
$51,971
Taylor
$38,230
Winslow
$89,763
Pima County
Marana
$325,036
Oro Valley
$381,283
Sahuarita
$234,835
South Tucson
$52,547
Tucson
$4,835,567
Pinal County
Apache Junction
$333,208
Casa Grande
$451,569
Coolidge
$109,938
Eloy
$154,620
Florence
$237,411
Kearny
$18,129
Mammoth
$13,946
Maricopa
$404,256
Superior
$26,376
Santa Cruz County
Nogales
$193,724
Patagonia*
$13,946
Yavapai County
Camp Verde
$101,087
Chino Valley
$100,567
Clarkdale
$38,090
Cottonwood
$104,732
Dewey-Humboldt
$36,203
Jerome*
$13,946
Prescott
$370,424
Prescott Valley
$360,932
Sedona
$93,259
Yuma County
San Luis
$259,473
Somerton
$132,828
Wellton
$26,794
Yuma
$802,105
TOTAL

$46,709,330

Population
217,385
117,517
161,719
6,545
6,363
6,156
39,540
4,821
28,068
52,527
5,053
4,282
10,660
5,590
4,112
9,655
34,961
41,011
25,259
5,652
520,116
35,840
48,571
11,825
16,631
25,536
1,950
1,500
43,482
2,837
20,837
1,500
10,873
10,817
4,097
11,265
3,894
1,500
39,843
38,822
10,031
25,505
14,287
2,882
93,064
5,028,462

*Population adjusted to reflect minimum requirement of 1,500 per HB 2391, Chapter 290, 2nd Regular Session, 2008.
Page 12

December 2013 Tax Facts

TABLE 2
Transaction Privilege and Severance Tax Returned to Cities/Towns
December 2013
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Tusayan
Williams
Gila County
Globe
Hayden
Miami
Payson
Star Valley
Winkelman
Graham County
Pima
Safford
Thatcher
Greenlee County
Clifton
Duncan
La Paz County
Parker
Quartzsite
Maricopa County
Avondale
Buckeye
Carefree
Cave Creek
Chandler
El Mirage
Fountain Hills
Gila Bend
Gilbert
Glendale
Goodyear
Guadalupe
Litchfield Park
Mesa
Paradise Valley
Peoria
Phoenix
Queen Creek

Distribution

Population

$34,779
$13,961
$24,776

4,885
3,480
1,961

$36,345
$39,691
$150,963
$13,193
$312,459
$9,825
$26,748

5,105
5,575
17,378
1,853
43,888
1,380
3,757

$468,960
$9,355
$51,595
$3,973
$21,522

65,870
1,314
7,247
558
3,023

$53,624
$4,713
$13,078
$108,935
$16,446
$2,513

7,532
662
1,837
15,301
2,310
353

$16,994
$68,105
$34,636

2,387
9,566
4,865

$23,573
$4,955

3,311
696

$21,950
$26,179

3,083
3,677

$542,774
$362,210
$23,943
$35,705
$1,723,284
$226,377
$160,110
$13,684
$1,463,072
$1,614,133
$464,724
$39,321
$38,986
$3,125,739
$91,272
$1,096,861
$10,603,221
$187,676

76,238
50,876
3,363
5,015
236,123
31,797
22,489
1,922
208,453
226,721
65,275
5,523
5,476
439,041
12,820
154,065
1,445,632
26,361

City
Distribution
Scottsdale
$1,547,665
Surprise
$836,658
Tempe
$1,151,353
Tolleson
$46,597
Wickenburg
$45,302
Youngtown
$43,827
Mohave County
Bullhead City
$281,504
Colorado City
$34,323
Kingman
$199,829
Lake Havasu City
$373,965
Navajo County
Holbrook
$35,975
Pinetop/Lakeside
$30,486
Show Low
$75,894
Snowflake
$39,798
Taylor
$29,275
Winslow
$68,738
Pima County
Marana
$248,904
Oro Valley
$291,977
Sahuarita
$179,831
South Tucson
$40,240
Tucson
$3,702,949
Pinal County
Apache Junction
$255,162
Casa Grande
$345,800
Coolidge
$84,187
Eloy
$118,404
Florence
$181,803
Kearny
$13,883
Mammoth
$10,152
Maricopa
$309,569
Superior
$20,198
Santa Cruz County
Nogales
$148,348
Patagonia
$6,501
Yavapai County
Camp Verde
$77,410
Chino Valley
$77,011
Clarkdale
$29,169
Cottonwood
$80,201
Dewey-Humboldt
$27,723
Jerome
$3,161
Prescott
$283,661
Prescott Valley
$276,392
Sedona
$71,415
Yuma County
San Luis
$198,698
Somerton
$101,715
Wellton
$20,518
Yuma
$610,595
TOTAL

Page 13

$ 36,083,699

Population
217,385
117,517
161,719
6,545
6,363
6,156
39,540
4,821
28,068
52,527
5,053
4,282
10,660
5,590
4,112
9,655
34,961
41,011
25,259
5,652
520,116
35,840
48,571
11,825
16,631
25,536
1,950
1,426
43,482
2,837
20,837
913
10,873
10,817
4,097
11,265
3,894
444
39,843
38,822
10,031
25,505
14,287
2,882
93,064
5,022,708

December 2013 Tax Facts

TABLE 3
County Tax Collections
December 2013
Capital
Projects
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

Excise

Hospital/
Health Svc

Jail

Judgment

Rental Car

Road

RV
Surcharge

Sports &
Tourism
Authority

Stadium

$97,330
$565,445
$215,666

$863,180

$863,051

$251,008

$258,707

$169,243
$157,966
$86,380

$0

$86,380
$10,952,611

$169,291
$357,400

$29,881,479

$97,181

$5,951,927

$1,885,605

$474,565
$521,831
$1,086,558

$216,789

$238,907

$238,852

$1,120,428
$91

$1,076,040

$1,175,359
$560,214

$239,686

Page 14

$1,076,041

December 2013 Tax Facts

$12,756

$1