ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

September 16, 2004

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

JULY 2004 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

July 2004
Individual Income Tax
Net Collections
Percent Change

$149,169,105
10.1%

Corporate Income Tax
Net Collections
Percent Change

$20,992,373
23.7%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$297,753,472
9.8%

Total Big Three Tax Types
Net Collections
Percent Change

$467,914,950
10.5%

January was the first month that the department used a new computer system to process
transaction privilege tax and withholding. Some of the reports necessary to provide Tax
Facts information are still under development. Those sections have been pulled from this
report. Once the information is available, it will be sent out.

Page 1

July 2004 Tax Facts

TAX FACTS
JULY 2004
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
July 2004
$7,982,042
185,359,849
(13,083,405)
(31,089,382)
$149,169,105

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

July 2003
% Change
$9,818,564
(18.7)
168,192,384
10.2
(12,140,929)
7.8
(30,422,097)
2.2
$135,447,923
10.1

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In July 2004, the Department issued nine individual income tax refunds for alternative fuel related
credits. There was $136,685 in AFV credit on the returns. After offsetting $6,777 in liability, $129,908 was
refunded.

Ladewig Refunds
Ladewig, a Supreme Court tax settlement case has resulted in the distribution of 343,684 refunds to
individual income taxpayers during July 2004. These refunds totaled $87,493,581 for an average of
$254.58. Refunds issued as a result of the Ladewig case are not included in the total refunds listed in the
“Individual Income Tax Receipts” section above or the “Average Individual Income Tax Refund” section later
mentioned in this publication.

Individual Income Tax Document Count
In calendar year 2003, the following individual income tax returns were filed:

#
%

140X
44,149
1.9

140
1,546,452
66.9

140NR
84,078
3.6

140PY
99,313
4.3

140NPR
12
0.0

141
43,604
1.9

140A
287,618
12.4

140PTC
13,546
0.6

140EZ
190,019
8.2

140ET
2,632
0.1

OTHER
24
0.0

TOTAL
2,311,447

In calendar year 2004 the number of returns filed, and processed, are as follows:
140X
#
%

140

34,460 1,473,391
1.6
66.8

140NR

140PY

140NPR

69,055
3.1

96,267
4.4

2
1.6

141 &
141AZ
35,993
13.1

140A

140PTC

140EZ

140ET

OTHER

287,943
13.2

13,234
0.6

193,148
8.8

2,547
0.1

15
0.0

TOTAL
2,206,055

The 2,206,055 returns, representing current and prior tax years, filed through July 2004 compares to
2,146,123 returns filed during the same period of time in 2003 for an annual increase of 2.8%. For tax year
2003 filed in 2004, 2,114,486 returns have been filed, a 2.5% decrease over filings in July 2003 for tax year
2002.

Year-Over-Year Comparison of Resident Taxpayers
Comparisons of Federal Adjusted Gross Income (FAGI) and tax liability growth between two tax years can
be made by using data from taxpayers who have filed for both calendar years and have maintained the
same filing status for both years. The Department of Revenue has received 1,515,995 returns in calendar
year 2004 for tax year 2003 from filers who also have returns on record from calendar year 2003 with the
same marital status. On average, these filers experienced a 3.5% increase in FAGI and a 5.9% increase in
tax liability. More specifically, 35.7% of these filers experienced a decrease in tax liability; on average a
decrease of 35.9% with a corresponding average decrease in FAGI of 21.1%. Filers with an increase in tax
liability totaled 7776686 or 51.3% with an average FAGI increase of 24.9% and an average tax liability
increase of 46.9%.
Page 2

July 2004 Tax Facts

Average Individual Income Tax Refund
Net of Ladewig refunds.
2004 CYTD
2003 CYTD
% Change

Average
$494.68
$539.32
(8.3%)

Number
1,424,485
1,413,407
0.8%

"New" Filers in Calendar Year 2003
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2004. "New"
returns are for those filers who did not file in the previous calendar year. Therefore, these filers could be
new full-year residents of Arizona, or they may be newly required to file an individual income tax return.
(The filer may not have earned enough income in the previous year to file, such as a recent graduate just
entering the work force.) The table indicates that 230,116 "new" returns have been filed thus far in 2004,
representing approximately 277,238 persons, not including dependents. The average Federal Adjusted
Gross Income for these 230,116 returns is $19,441, with an average tax liability of $307. The right half of
this table presents characteristics of the filers represented on the returns. Of all "new" returns, 19.4% had a
married filing joint filing status, 7.3% claimed a 65 and Over Exemption and 33.0% claimed dependents.

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 2002 was $295.4 million, for an average of $1,534. An
additional $75.0 million in estimated payments came from 2001 tax returns that applied their refunds as a
2002 estimated payment, for an average of $1,685. Estimated payments received through July 2004 for tax
year 2004 are as follows:
7/04
7/03

140ES payment
140ES payment
Percent change
Average payment
Average payment
Percent change
Applied refund
Applied refund
Percent change

7/04
7/03
7/04
7/03
Total 7/04
Total 7/03

Percent change

$48,549,768
$33,341,638
45.6%
$1,943
$1,697
14.5%
$8,367,664
$1,839,310
354.9%
$56,917,431
$35,180,948
61.8%

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$117,600,954
$90,120,103
30.5%
$1,336
$1,170
14.2%
$31,159,831
$30,033,659
3.7%
$148,760,785
$120,153,762
23.8%

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
2001 through March 2003, $544,701,458 was received for the first quarter of 2002. The latest complete
quarter (15 months of information has been compiled) is the second quarter of 2003, which shows an
increase of 2.5% in withholding payments over the second quarter of 2002. Growth in quarters for which
information is still being gathered is as follows:
3rd Quarter 2003
4th Quarter 2003
1st Quarter 2004

0.0%
1.6%
1.7%

2nd Quarter 2004
3rd Quarter 2004

(5.7%)
Unavailable

Current choices for withholding are 0%, 10%, 18%, 21%, 23%, 29% or 34% as the percent of federal taxes
to be withheld for state taxes. The 0% option is only available to those individuals who had no liability in the
prior tax year and expect no tax liability for the current year.

Page 3

July 2004 Tax Facts

Property Tax Credits
Arizona allows a refundable property tax credit for those who are age 65 or older or who received Title 16,
SSI payments and pay property tax on a home. To qualify for this credit, household income must be below
$3,751 for individuals that live alone, or $5,501 for those that live with others. The maximum credit is $502.
Number
14,774
14,673
0.7%

Calendar Year 2004
Calendar Year 2003
% Change

Amount
$5,201,271
$4,930,088
5.5%

Average
$352.06
$340.52
3.2%

Clean Elections
As a result of the November 1998 voter approval of the Citizens Clean Elections, Arizona’s income
taxpayers can make a donation to the Citizens Clean Elections Commission through an income tax check-off
or through a voluntary donation. The following is for tax year 2003:
Check Off
Voluntary Donation
Number of Returns

July 2004
$166,680
$1,013
22,757

Calendar Year Total
$4,009,248
$41,431
552,904

Contributions on the Individual Income Tax Return
Through July 2004, individual income tax return filers have made the following contributions:
Wildlife
Child Abuse
Special Olympics
Neighbors Helping
AID to Education
Domestic Violence Shelter
Democratic Party
Republican Party
Libertarian Party

Number
9,221
10,070
4,822
2,796
585
7,275
1,062
681
81

Amount
$161,105
$182,734
$74,442
$35,674
$45,918
$131,456
$25,317
$15,964
$1,535

Average
$17.47
$18.15
$15.44
$12.76
$78.49
$18.07
$23.84
$23.44
$18.95

CORPORATE INCOME TAX
Corporate Income Tax Receipts
Gross Collections
Refunds
Net Collections

July 2004
$25,278,574
(4,286,201)
$20,992,373

July 2003
% Change
$23,301,575
8.5
(6,333,153)
(32.3)
$16,968,421
23.7

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.
July 2004
July 2003
% Change

$19,373,994
$14,548,665
33.2%

Calendar Year Total
Calendar Year Total
% Change

$237,787,174
$207,873,205
14.4%

All corporations with an income tax liability of $20,000 or greater are required to make their estimated tax
payments through electronic funds transfer (eft). The table below shows the number of these eft estimated
payments, by size of payment, for July 2004 and for the calendar year.

Page 4

July 2004 Tax Facts

Size of Payment
Î

Less than
$50,000

July 2004
July 2003
CY 2004
CY 2003

$50,000
up to
$100,000

$100,000
up to
$500,000

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

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

$10,000,000
and more

Total

112
119

10
13

13
10

1
5

5
4

0
0

141
151

1,580
1,503

203
167

237
187

35
42

39
35

0
0

2,094
1,934

%
chg
(6.6)
8.3

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 2003/04 by corporate fiscal year. For example, in FY 2003/04,
9.2% of the refund dollars paid were for corporate fiscal years ending in 1999 or before. The percentages
are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 2003/04

99 & Prior
9.2%

00
2.7%

01
3.0%

02
74.5%

03
10.4%

04
0.2%

Corporate Fiscal Year-End:
FY 2004/05

00 & Prior
9.8%

01
1.7%

02
2.9%

03
82.8%

04
2.8%

05
0.0%

The corporate refunds shown above 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.
July 2004
July 2003
% Change

$7,490,257
$6,948,943
7.8%

Calendar Year Total
Calendar Year Total
% Change

$46,224,238
$62,410,793
(25.9%)

Corporate Income Tax Document Count
The Arizona Department of Revenue received 99,009 corporate returns showing a fiscal year-end of 2002.
The type of return received is indicated below:
#
%

120 X (amended)
289
0.3

120 (regular)
34,612
34.3

120S (S corp)
54,649
54.2

99T (exempt org.)
355
0.4

120 A (short form)
10,889
10.8

Through July 2004, 55,821 documents have been received for a fiscal year-end of 2003, distributed as
follows:
#
%

120 X (amended)
122
0.2

120 (regular)
17,801
31.9

120S (S corp)
29,931
53.6

99T (exempt org.)
148
0.3

120 A (short form)
7,819
14.0

The figures shown above for the 2003 returns are most meaningful when compared to 2002 returns received
during the same period of time in the previous year. Through July 2003, the Arizona Department of
Revenue received 71,846 documents with a fiscal year-end of 2002. Compared to 2003 documents, the
department has seen a 22.3% decrease in the number of corporate returns received at this point of time in
the calendar year. The Department is behind in processing corporate income tax returns, but is
gaining ground.

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 2004/05 is 15.0% of net
proceeds from Fiscal Year 2002/03 income tax. Amounts returned for July 2004 are shown on Table 2, at
the end of this report.
Page 5

July 2004 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% nonshared. Use tax is 100% non-shared.
At the close of each month, the computer aggregates transaction privilege and severance tax collections by
category and calculates total distribution base and non-shared portions. 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
prop 301 resulting in an additional 0.6% education tax being added to most business classifications. 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
Other Revenues
Total Collections

July 2004
$120,404,670
233,647,014
22,578,887
44,074,474
50,376,410
$471,081,454

July 2003
$111,176,778
214,846,247
17,906,777
39,387,478
45,776,554
$429,093,835

% change
8.3
8.8
26.1
11.9
10.0
9.8

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 below 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 prop 301. “Other" revenues are returned to the administering authority.

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

July 2004
$297,753,472
48,775,932
30,101,167
44,074,474
50,376,410
$471,081,454

Page 6

July 2003
$271,097,895
45,037,713
27,794,195
39,387,478
45,776,554
$429,093,835

% change
9.8
8.3
8.3
11.9
10.0
9.8

July 2004 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
July 2004

Tax Rate
Transporting1

% Chg

5.6%

$227,096

(26.8)

3.125%

918,422

22.7

Utilities

5.6%

31,086,087

3.2

Communications

5.6%

12,311,808

5.9

Private Car/Pipelines

5.6%

66,073

81.5

Publishing

5.6%

570,953

13.4

Printing

5.6%

1,486,422

(5.3)

Restaurants/Bars

5.6%

30,772,476

9.2

Amusements

5.6%

3,519,631

12.0
(101.9)

Non-Metal Mining/Oil & Gas

Commercial Lease
Rental of Personal Property
Contracting
Feed Wholesale

0%

491

5.6%

15,461,311

9.0

3.75% - 5.6%

65,331,474

17.8
N/A

Repealed

0

Retail

5.6%

183,825,498

6.3

Mining Severance

2.5%

925,459

332.1

Timber Severance

(16.3)

$2.13/$1.51 per 1000 board ft

799

Hotel/Motel

5.5%

7,130,389

6.5

Membership Camping

5.6%

5,396

(66.0)

Use/Use Inventory

5.6%
3.0%

22,578,887
3,958

26.1

Rental Occupancy Tax

$.0305/$.0105 gal

391,335

(2.6)
(25.2)

Jet Fuel Tax

61.9

Telecommunications Devices:

1.1

Telecom. Fund for the Deaf

----

379,339

School for the Deaf

----

126,446

N/A

Poison Control Fund

----

98,958

(47.3)

911 Wireline/Excise

$0.37 monthly per activated service

1,130,577

(2.6)

911 Wireless Service

$0.37 monthly per activated service

1,034,099

8.1

$379,383,387

9.4

Total

The Use/Use Inventory category shown on the previous page 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.

Transaction Privilege and Severance Tax Taxable Sales By Class2
July 2004

% Chg

Transporting3

$4,564,966

(26.4)

Non-Metal Mining/Oil & Gas

29,478,287

23.0

Utilities

623,751,395

3.5

Communications

247,122,851

6.3

1,325,504

82.1

Private Car/Pipelines
Publishing

11,456,389

13.8

Printing

29,840,959

(5.0)

Restaurants/Bars
Amusements
Commercial Lease

617,729,094

9.6

70,664,065

12.5)

11,985

(98.9)

1 The category transporting/towing has been combined with railroads/aircraft and will now be called “Transporting”.
2These 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.
3 The category transporting/towing has been combined with railroads/aircraft and will now be called “Transporting”.

Page 7

July 2004 Tax Facts

July 2004
Rental of Personal Property
Contracting

310,217,416

9.3

1,310,609,131

18.1

0

N/A

Feed Wholesale
Retail
Mining Severance

3,689,102,102

6.7

37,112,574

333.2

363

N/A

Timber Severance
Hotel/Motel

130,256,183

7.0

109,450

(65.5)

Membership Camping
Use/Use Inventory

452,461,126

26.7

133,723

(61.4)

$7,565,947,562

10.1

Rental Occupancy Tax
Total

% Chg

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. The Use/Use Inventory category shown above does not include jet fuel use tax. Since the jet fuel use
tax is a gallonage tax, this too can not be computed as taxable income. A comparison can be made of
gallons of jet fuel on which Arizona jet fuel tax or jet fuel use tax was paid. In June 2004, 18,533,645 gallons
of jet fuel were taxed, a 7.5% increase from the 17,239,911 reported for June 2003. Timber Severance
includes only sales subject to a repealed rate. The current tax is per board feet upon which taxable income
cannot be computed.

Accounting Credit
A credit equal to one percent of the amount of tax due, up to $10,000 per calendar year, is allowed to
businesses for expenses incurred during the accounting and reporting of Transaction Privilege Tax. Due to
our new processing system, the report needed to provide this data is not available.

Taxable Sales by SIC Code Range
The taxable sales by SIC (Standard Industrial Classification) code range is undergoing a conversion to
NAICS codes. The information for July 2004 is not yet available. Once it is available, it will be sent under
separate cover.

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 July 2004 is shown in the County Share column.

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

Dist. Base
Collections
$253,462
1,727,623
3,543,299
797,151
372,179
621,893
280,593
80,473,668
3,610,695
1,831,135
17,261,021
2,420,745
715,220
3,951,818
2,544,168
$120,404,670

County Share

% of
Total

$365,640
872,231
1,344,579
388,791
224,917
201,463
144,352
31,319,777
1,407,853
799,880
7,197,962
1,289,300
313,838
1,681,870
1,223,480
$48,775,932

Page 8

0.7
1.8
2.8
0.8
0.5
0.4
0.3
64.2
2.9
1.6
14.8
2.6
0.6
3.4
2.5

July 2004 Tax Facts

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 July
2004 is shown on Table 3, attached to this report.

County Tax Collections
The following county-imposed tax collections were received by the Department of Revenue during July 2004
and returned to the counties. County taxes in all but Coconino County are imposed at 10% of the state
transaction privilege tax rate. Coconino's Excise Tax is 10% of the state rate, and its Jail Tax is 6% of the
state rate. The stadium tax was imposed at 5% of the state rate. This rate completed its run in December
1997. Collections received now should be for prior periods. The rental car surcharge in Maricopa County is
$2.50 per car and in Pima County is $3.50 per car. The RV Surcharge is $0.50/day on each lease or rental
of a parking space for recreational vehicles.
Road Tax

Apache

Excise Tax

$519,115

Coconino

$979,993
$256,971

Graham

RV
Surcharge

Hospital
Tax/Health
SVCS Dist

Capitol
Projects

Tourism
Authority

$587,668

$244,078

$107,054
$83,116

La Paz

$82,101
$25,738,771

$81,982
$9,469,196

Mohave

$552,287

Navajo

$524,978

Pima
Pinal

Stadium
Tax

$249,718

Greenlee
Maricopa

Rental Car
Surcharge

$81,614

Cochise
Gila

Jail Tax

($183)
$443,439

($6,977)

$115,397
$891,916

Santa Cruz

$1,158,391

$6,804

$867,051
$208,245

Yavapai
Yuma

$1,173,324

$586,299

$791,041

$791,132

$789,809

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in July 2004. The table compares the receipts to
July 2003 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

July 2004
$1,815,490
772,286
1,724,666
20,978,716
740,591
300
$26,032,050

July 2003
$1,640,807
739,367
1,783,718
18,396,960
626,580
775
$23,188,207

% Change
10.6
4.5
(3.3)
14.0
18.2
(61.3)
12.3

*Through July 2004, $435,400 of cigarette and tobacco tax collections has been allocated for administrative
expenses and is not included in the cigarette collections above.

Page 9

July 2004 Tax Facts

General Fund revenues from luxury taxes:

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

July 2004
$1,270,843
192,038
431,166
3,005,057
114,792
300
$5,014,196

Other dedicated revenues from luxury taxes:

Correction Fund revenues
Tobacco Tax & Health Care Fund4
Tobacco Products Tax Fund5
Wine Promotional Fund revenues
Drug Treatment & Education Fund revenues
Corrections Revolving Fund revenues

July 2004
$2,099,931
$7,202,573
$10,906,462
$4,134
$575,792
$228,962

Estate Tax
July 2004
July 2003

$3,912,063
$2,682,160
45.8%

July 2004
July 2003

$69,264
$69,610
(0.4%)

% Change

Bingo

% Change

Unclaimed Property
July 2004
July 2003
% Change

$608,523
($694,861)
N/A

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.

Page 10

July 2004 Tax Facts

TABLE 1
“New” Returns Filed in 2004 for Tax Year 2003
Through July 2004
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

Negative FAGI
$0-$5,000
$5,000-$10,000
$10,000-$15,000
$15,000-$20,000
$20,000-$25,000
$25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$75,000
$75,000-$100,000
$100,000-$200,000
$200,000-$500,000
$500,000-$1,000,000
$1,000,000 and over
Total

2,313
1.0% -$14,524
51,797 22.5%
$2,694
48,920 21.3%
$7,362
33,460 14.5%
$12,344
23,953 10.4%
$17,358
16,379 7.1%
$22,359
11,626
5.1%
$27,388
14,720 6.4%
$34,480
8,697
3.8%
$44,618
10,873 4.7%
$60,614
3,979
1.7%
$85,407
2,839 1.2% $128,709
468
0.2% $280,267
57 0.0% $640,433
35
0.0% $1,900,887
230,116

$19,441

%

%

%

%

Unmarried Married Over 65
With
Head
Separate
Dependents

$1
$1
$25
$91
$170
$273
$392
$556
$779
$1,159
$1,859
$3,313
$9,517
$24,998
$85,415

15.5%
3.8%
7.0%
13.8%
20.1%
25.1%
29.2%
36.4%
48.1%
63.3%
73.0%
74.6%
72.1%
56.1%
60.0%

78.0%
85.2%
73.8%
57.6%
48.9%
43.3%
40.5%
37.4%
31.7%
24.1%
18.7%
18.1%
20.9%
29.8%
37.1%

4.0%
10.1%
18.0%
27.0%
28.6%
28.7%
26.6%
22.1%
17.0%
10.4%
6.6%
5.8%
5.1%
5.3%
2.9%

2.5%
0.9%
1.2%
1.6%
2.4%
3.0%
3.7%
4.1%
3.2%
2.3%
1.6%
1.4%
1.9%
8.8%
0.0%

14.6%
3.9%
5.6%
8.4%
8.5%
7.9%
8.1%
8.5%
10.2%
12.8%
14.4%
16.0%
22.0%
24.6%
14.3%

9.7%
14.8%
26.0%
38.3%
43.1%
46.4%
46.4%
45.3%
46.4%
46.3%
45.0%
43.5%
36.2%
36.8%
17.1%

$307

19.4%

59.5%

19.2%

1.9%

7.3%

33.0%

*An asterisked line indicates that the information cannot be released due to confidentiality laws.

Total

NEW RETURNS FILED IN 2003 FOR TAX YEAR 2002
220,129
$20,256
$329

20.2%

57.0%

20.6%

2.2%

7.6%

“NEW" Returns means that there was no return filed by the taxpayer in the previous filing year. This may or may not
mean the filer is new to the state.

Page 11

July 2004 Tax Facts

34.7%

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
July 2004
City
Apache County
Eagar
Springerville
St. Johns
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
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
Scottsdale

Distribution

Population

$30,901
15,110
27,185

4,033
1,972
3,548

36,096
46,662
126,601
13,416
289,436
11,524
28,603

4,711
6,090
16,523
1,751
37,775
1,504
3,733

405,279
7,938
52,171
21,776

52,894
1,036
6,809
2,842

57,358
6,835
14,834
104,358
3,394

7,486
892
1,936
13,620
443

15,240
70,737
30,817

1,989
9,232
4,022

19,891
6,222

2,596
812

24,059
25,699

3,140
3,354

274,939
65,105
22,427
28,564
1,355,725
58,301
155,043
15,171
840,510
1,676,560
144,898
40,057
29,193
3,047,800
104,695
830,296
10,121,981
33,070
$1,553,146

35,883
8,497
2,927
3,728
176,939
7,609
20,235
1,980
109,697
218,812
18,911
5,228
3,810
397,776
13,664
108,364
1,321,045
4,316
202,705

City
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop-Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma
TOTAL

Page 12

Distribution
236,361
1,215,401
38,111
38,939
23,063

Population
30,848
158,625
4,974
5,082
3,010

258,742
25,545
153,771
321,333

33,769
3,334
20,069
41,938

37,675
27,446
58,960
34,173
24,335
72,943

4,917
3,582
7,695
4,460
3,176
9,520

103,867
244,682
24,841
42,065
3,729,137

13,556
31,934
3,242
5,490
486,699

243,762
193,269
59,657
79,494
116,778
17,132
13,501
38,295
24,932

31,814
25,224
7,786
10,375
15,241
2,249
1,762
4,998
3,254

159,969
6,750

20,878
881

72,415
62,576
26,220
70,330
2,521
260,036
180,328
78,092

9,451
8,167
3,422
9,179
329
33,938
23,535
10,192

117,399
55,673
14,014
595,230

15,322
7,266
1,829
77,685

$31,089,382

4,057,566

July 2004 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
July 2004
City
Apache County
Eagar
Springerville
St. Johns
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
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

$29,919
14,629
26,321

4,033
1,972
3,548

34,949
45,179
122,576
12,990
280,235
11,157
27,693

4,711
6,090
16,523
1,751
37,775
1,504
3,733

392,396
7,686
50,513
21,083

52,894
1,036
6,809
2,842

55,535
6,617
14,362
101,040
3,286

7,486
892
1,936
13,620
443

14,755
68,488
29,837

1,989
9,232
4,022

19,258
6,024

2,596
812

23,294
24,882

3,140
3,354

266,199
63,035
21,714
27,656
1,312,627
56,448
150,114
14,689
813,790
1,623,263
140,292
38,784
28,265
2,950,912
101,367
803,901
9,800,209
32,018

35,883
8,497
2,927
3,728
176,939
7,609
20,235
1,980
109,697
218,812
18,911
5,228
3,810
397,776
13,664
108,364
1,321,045
4,316

City
Scottsdale
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop/Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma
TOTAL

Page 13

Distribution
1,503,773
228,847
1,176,764
36,890
37,701
22,330

Population
202,705
30,848
158,625
4,974
5,082
3,010

250,516
24,733
148,882
311,118

33,769
3,334
20,069
41,938

36,477
26,573
57,086
33,087
23,561
70,624

4,917
3,582
7,695
4,460
3,176
9,520

100,566
236,903
24,051
40,728
3,610,590

13,556
31,934
3,242
5,490
486,699

236,013
187,125
57,761
76,967
113,066
16,684
13,071
37,078
24,140

31,814
25,224
7,786
10,375
15,241
2,249
1,762
4,998
3,254

154,884
6,536

20,878
881

70,113
60,587
25,386
68,095
2,441
251,770
174,595
75,610

9,451
8,167
3,422
9,179
329
33,938
23,535
10,192

113,667
53,903
13,568
576,308

15,322
7,266
1,829
77,685

$30,101,167

4,057,566

July 2004 Tax Facts

The Office of Economic Research & Analysis
Arizona Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007

Page 14

July 2004 Tax Facts