ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

April 21, 2005

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

FEBRUARY 2005 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
February 2005

Fiscal Year Total

Individual Income Tax
Net Collections
Percent Change

$ 64,550,411
84.1%

$ 1,573,266,223
21.1%

Corporate Income Tax
Net Collections
Percent Change

$ 6,524,188
NA

$ 371,474,672
62.9%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$ 282,930,176
9.7%

$ 2,387,329,550
10.2%

Total Big Three Tax Types
Net Collections
Percent Change

$ 354,004,775
21.9%

$ 4,332,070,445
16.5%

January 2004 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

February 2005 Tax Facts

TAX FACTS
FEBRUARY 2005
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

February 2005
$ 12,489,817
239,830,618
(156,680,643)
(31,089,382)
$ 64,550,411

February 2004
% Change
$12,119,201
3.1%
205,968,930
16.4%
(152,600,153)
2.7%
(30,422,097)
2.2%
$35,065,881
84.1%

Fiscal Year Total (04/05)
Fiscal Year 2003/04
Gross Collections
$ 363,034,118
$272,200,804
Withholding
1,708,582,774
1,534,703,407
Refunds
(249,635,617)
(265,326,458)
Urban Revenue Sharing
(248,715,052)
(243,376,772)
Net Collections
$ 1,573,266,223
$1,298,200,981
* FYTD 03/04 refunds and net collections do not include Ladewig attorney fees.

% Change
33.4%
11.3%
(5.9%)
2.2%
21.2%

In February 2005, the department did not issue any individual or corporate income tax refunds for
alternative fuel related credits.

Ladewig Refunds
In February 2005, the department issued 895 warrants totaling $ 905,067 for Ladewig, a Superior Court tax
settlement case. For the fiscal year, 444,241 refunds have been issued for a total of $ 127,415,924.
Attorney payments are not included in the refund amount and total $6,121,547 for the fiscal year. 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 2004, the following individual income tax returns were filed:

#
%

140X
140
46,264 1,575,957
1.9
66.5

140NR
88,795
3.7

140PY
102,431
4.3

140NPR
3
0.0

141 & 141AZ
44,198
1.9

140A
297,353
12.6

140PTC
13,315
0.6

140EZ
197,269
8.3

140ET
2,625
0.1

OTHER
13
0.0

TOTAL
2,368,223

140EZ
51,994
8.5

140ET
886
0.1

OTHER
0
0.0

TOTAL
610,118

In calendar year 2005 the number of returns filed, and processed, are as follows:

#
%

140X
3,939
0.6

140
392,627
64.4

140NR
8,851
1.5

140PY
18,356
3.0

140NPR
0
0.0

141 & 141AZ
1,248
0.2

140A
127,321
20.9

140PTC
4,896
0.8

The 610,118 returns, representing current and prior tax years, filed through February 2005 compares to
556,590 returns filed during the same period of time in 2004 for an annual increase of 9.6%. For tax year 2004
filed in 2005, 591,401 returns have been filed, a 10.3% increase over filings through February 2004 for tax year
2003.

Page 2

February 2005 Tax Facts

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 379,187 returns in calendar year 2005
for tax year 2004 from filers who also have returns on record from calendar year 2004 with the same marital
status. On average, these filers experienced a 5.4% increase in FAGI and a 6.0% increase in tax liability.
More specifically, 31.6% of these filers experienced a decrease in tax liability; on average a decrease of 13.4%
in FAGI with a corresponding average decrease in tax liability of 27.8%. Filers with an increase in tax liability
totaled 192,833 or 50.9% with an average FAGI increase of 18.4% and an average tax liability increase of
32.0%.

Average Individual Income Tax Refund
Net of Ladewig refunds.
Average
$ 415.51
437.48
(5.0)

2005 CYTD
2004 CYTD
% Change

Number
442,926
424.883
4.2

"New" Filers in Calendar Year 2004
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 70,706 "new" returns have been filed thus far in 2005,
representing approximately 83,245 persons, not including dependents. The average Federal Adjusted
gross Income for these 70,706 returns is $15,948 with an average tax liability of $167. The right half of this
table presents characteristics of the filers represented on the returns. Of all "new" returns, 14.7% had a
married filing joint filing status, 3.5% claimed a 65 and Over Exemption and 53.9% 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 2003 was $297.2 million, for an average of $1,670. An
additional $74.8 million in estimated payments came from 2002 tax returns that applied their refunds as a
2003 estimated payment, for an average of $1,752. Estimated payments received through February 2005
for tax year 2004 are as follows:
02/05
02/04
02/05
02/04
02/05
02/04

140ES payment
140ES payment
% change
Average payment
Average payment
% change
Applied refund
Applied refund
% change

Total 02/05
Total 02/04
% change

$ 16,827,469
1,348,933
1147.5
$ 1,930
1,111
73.7
$ 271,904
85,822
216.8
$ 17,099,373
1,434,755
1091.8

Page 3

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$ 387,020,034
288,172,979
34.3
$ 2,057
1,632
26.0
$ 73,703,726
72,961,350
1.0
$ 460,723,760
361,134,329
27.6

February 2005 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
2001 through March 2004, $559,506,453 was received for the first quarter of 2003. The latest complete
quarter (15 months of information has been compiled) is the fourth quarter of 2003, which shows an
increase of 0.9% in withholding payments over the fourth quarter of 2002. Growth in quarters for which
information is still being gathered is as follows:
1st Quarter 2004
2nd Quarter 2004

3rd Quarter 2004
4th Quarter 2004
1st Quarter 2005

5.9%
2.1%

6.7%
7.3%
9.8%

As of January 1, 2005, the current choices for withholding are 0%, 19%, 23%, 25%, 31%, or 37% 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.

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.

Calendar Year 2005
Calendar Year 2004
% Change

Number
4,599
3,665
25.5%

Amount
$ 1,732,162
1,400,684
23.7%

Average
$376.64
$382.18
(1.4)

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 checkoff or through a voluntary donation. The following is for tax year 2004:

Check Off
Voluntary Donation
Number of Returns

February 2005
$ 813,110
$ 7,139
118,443

Calendar Year Total
$ 922,521
$ 7,689
136,505

Contributions on the Individual Income Tax Return
Through February 2005, 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
2,136
2,810
1,167
605
140
1,906
190
171
15

Page 4

Amount
$ 33,350
48,805
21,246
6,952
9,596
32,753
4,138
3,302
185

Average
$15.61
$17.37
$18.21
$11.49
$68.54
$17.18
$21.78
$19.31
$12.33

February 2005 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
Feb 2005
$18,432,601
($11,908,414)
$6,524,188

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

Feb 2004
$9,833,590
($12,420,688)
($2,587,099)

% Change
87.4
(4.1)
N/A

Fiscal Year Total Prior Fiscal Year Total
$430,170,689
$321,035,275
($58,696,017)
($93,011,750)
$371,474,672
$228,023,525

% Change
34.0
(36.9)
62.9

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.
Feb 2005
Feb 2004

$11,053,122
$6,546,320

Calendar Year Total
Calendar Year Total

$32,936,262
$22,259,010

% Change

68.8%

% Change

48.0%

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 February 2005 and for the calendar year.
Size of
Payment Î
Feb 2005
Feb 2004
CY 2005
CY 2004

Less
than
$50,000

$50,000 up
to
$100,000

87
83
233
229

$100,000
up to
$500,000

11
7
28
24

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

9
8
24
23

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

1
1
5
5

$10,000,000
and more

Total

0
0
0
0

110
100
297
271

2
1
7
6

%
chg
10.0
9.6

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 03/04 by corporate fiscal year. For example, in FY 03/04, 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 03/04

99 & Prior
9.2%

00
2.7%

01
3.0%

02
74.5%

03
10.4%

04
0.2%

Corporate Fiscal Year-End:
FY 04/05

00 & Prior
11.6%

01
4.9%

02
1.6%

03
61.5%

04
20.3%

05
0.1%

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
Feb 2005
Feb 2004
% Change

$8,572,824
$10,844,751
(20.9%)

Calendar Year Total
Calendar Year Total
% Change

Page 5

$11,381,217
$19,107,252
(40.4%)

February 2005 Tax Facts

Corporate Income Tax Document Count
The Arizona Department of Revenue received 108,944 corporate returns showing a fiscal year-end of
2003. The type of return received is indicated below:

#
%

120 X
(amended)
310
0.3

120 (regular)

120S (S corp)

34,904
32.0

61,775
56.7

99T (exempt
org.)
391
0.4

120 A (short form)
11,564
10.6

Through February 2005, 10,599 documents were received for a fiscal year-end of 2004, distributed as
follows:

#
%

120 X
(amended)
34
0.3

120 (regular)

120S (S corp)

7,685
72.5

596
5.6

99T (exempt
org.)
81
0.8

120 A (short form)
2,203
20.8

The figures for the 2004 returns are most meaningful when compared to 2003 returns received during the
same period of time in the previous year. Through February 2004, the Department of Revenue received
11,054 documents with a fiscal year-end of 2003. Compared to 2004 documents, the Department has seen
a 4.1% decrease in the number of corporate returns received 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 2004/05 is 15.0% of
net proceeds from Fiscal Year 2002/03 income tax. Amounts returned for February 2005 are shown on
Table 2, at the end of this report.

Page 6

February 2005 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% nonshared.
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.
The "Other Revenue" category includes county excise, road, jail and hospital taxes and various other
excise taxes, such as the 911 excise tax.
February 2005
Distribution Base
Non shared
Other Revenues
Education Tax
Use Tax
Total Collections

Distribution Base
Non shared
Other Revenues
Education Tax
Use Tax
Total Collections

February 2004

$ 116,838,320
220,997,568
49,268,926
41,390,015
21,635,072
$ 450,129,901

$ 107,923,843
202,955,326
45,191,970
38,058,382
17,630,604
$ 411,760,125

Fiscal Year Total (04/05)

Fiscal Year Total (03/04)

$ 974,948,099
1,876,221,035
406,929,698
353,149,129
174,848,916
$ 3,786,096,876

$ 889,954,468
1,706,491,814
373,632,366
321,858,297
152,802,202
$ 3,444,739,147

% change
8.3%
8.9%
9.0%
8.8%
22.7%
9.3%
% change
9.6%
10.0%
8.9%
9.7%
14.3%
9.9%

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 Proposition 301. “Other" revenues are returned to the administering authority.
February 2005
Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

February 2004

$ 282,930,176
47,331,203
29,209,580
41,390,015
49,268,926
$ 450,129,901
Fiscal Year Total (04/05)

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

$ 2,387,329,550
394,951,475
243,737,025
353,149,129
406,929,697
$ 3,786,096,876
Page 7

$ 257,808,864
43,719,949
26,980,961
38,058,382
45,191,970
$ 411,760,125
Fiscal Year Total (03/04)
$ 2,166,239,312
360,520,555
222,488,617
321,858,297
373,632,366
$ 3,444,739,147

% change
9.7%
8.3%
8.3%
8.8%
9.0%
9.3%
% change
10.2%
9.6%
9.6%
9.7%
8.9%
9.9%
February 2005 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
February 2005

Tax Rate
5.6%

Transporting

3.125%

Non-Metal Mining Oil/Gas

5.6%

Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal Property
Contracting
Feed Wholesale
Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Jet Fuel

5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
0%
5.6%
3.75% - 5.6%
Repealed
5.6%
2.5%
$2.13/$1.51 per 1000 board ft

5.5%
5.6%
5.6%
3.0%
$.0305/$.0105 gal

% Chg

$ 128,311
709,099
27,119,946
12,166,046
90,208
462,229
1,485,996
33,187,218
3,652,260
78
12,562,804
56,431,930
0
176,931,062
1,421,398
(135)
10,222,990
23,044
22,243,444
12,059
601,814

(26.7%)
12.9%
8.4%
4.1%
169.5%
(7.2%)
10.4%
7.4%
(2.4%)
33.8%
0.5%
17.1%
NA
7.2%
96.3%
NA
11.0%
(24.6%)
23.6%
(25.1%)
(3.5%)

345,588
116,890
91,479
5,082
1,140,393
1,117,701
$ 363,552,615

(10.4%)
(9.1%)
(9.1%)
NA
2.1%
11.9%
9.4%

1.1

Telecommunications Devices

----

Telecomm
School for the Deaf and Blind

----

Poison Control
Teratogen Funding
911 Wireline

$0.37/month per active service

911 Wireless

$0.37/month per active service

Total

Fiscal Year Total

% Chg

$ 1,803,941
6,246,594
243,938,959
97,293,517
479,697
4,418,025
11,877,475
249,646,486
26,188,971
30,881
106,038,580
514,581,599
0
1,512,395,959
9,895,585
5,515
62,527,505
103,420
175,439,356
16,639
3,039,732
0
2,864,885
886,696
837,345
36,553
9,285,682
8,633,654
$ 3,048,513,248

(30.4%)
9.3%
6.9%
4.0%
(4.9%)
3.8%
0.3%
9.3%
3.9%
NA
2.0%
18.8%
NA
8.4%
238.0%
(21.6%)
9.0%
15.0%
14.5%
(81.5%)
3.2%
NA
(17.4%)
7.9%
(17.5%)
NA
1.7%
9.6%
10.0%

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 Class1
February 2005
Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal
Property
Contracting
Feed Wholesale

% Chg

Fiscal Year Total

% Chg

$ 2,566,225
22,691,157
542,398,915
243,320,923
1,804,159
9,245,538
29,719,913
663,747,639
73,045,208
3,426

(26.7%)
12.9%
8.4%
4.1%
169.5%
(7.2%)
10.4%
7.4%
(2.4%)
76.9%

$ 36,152,325
199,979,799
4,880,808,838
1,946,757,019
9,597,982
88,429,563
237,662,412
4,995,269,840
524,050,862
905,081

(30.3%)
9.3%
7.0%
4.0%
(4.9%)
3.9%
0.4%
9.3%
4.0%
NA

251,267,734
1,132,232,428
0

0.5%
17.4%
NA

2,121,825,172
10,350,325,658
0

2.0%
19.5%
NA

1These 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 8

February 2005 Tax Facts

Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Total

3,538,852,296
56,855,912
235
185,880,094
460,872
435,748,836
401,956
$ 7,190,243,468

7.2%
96.3%
NA
11.0%
(24.6%)
23.6%
(25.1%)
9.7%

30,263,273,126
395,917,612
3,031
1,137,484,025
2,069,934
3,511,095,093
556,419
$ 60,702,163,791

8.5%
238.0%
(12.4%)
9.0%
19.5%
15.0%
(81.4%)
10.5%

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. 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. 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 since January 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 February 2005 is shown in the County Share column.

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

County Share

% of Total

FYTD County Share

% Change

$ 343,869
1,051,445
813,965
349,396
214,372
185,002
171,088
30,605,513
1,304,862
725,964
7,062,625
1,297,396
300,677
1,591,887
1,313,143
$ 47,331,203

0.7%
2.2%
1.7%
0.7%
0.5%
0.4%
0.4%
64.7%
2.8%
1.5%
14.9%
2.7%
0.6%
3.4%
2.8%

$ 2,955,925
8,619,298
8,474,703
3,015,507
1,778,552
1,651,502
1,164,925
253,952,804
11,196,919
6,232,260
58,554,231
10,718,382
2,559,389
13,739,667
10,337,411
$ 394,951,475

8.0%
28.9%
(11.8%)
5.4%
8.0%
37.8%
7.7%
9.7%
13.4%
8.4%
8.5%
11.4%
7.1%
12.2%
11.7%
9.6%

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
February 2005 is shown on Table 3, attached to this report.

Page 9

February 2005 Tax Facts

County Tax Collections
The following county-imposed tax collections were received by the Department of Revenue during February
2005 and returned to the counties. 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.
Road Tax

Excise Tax

Jail Tax

Rental Car

Stadium

RV

Hospital

Capitol

Tourism

Surcharge

Tax

Surcharge

Tax/Health

Projects

Authority

SVCS Dist

Apache

66,109

Cochise

457,684

Coconino

637,469

Gila

200,768

Graham

194,362
51,777

La Paz

117,396
24,762,710

117,396
9,140,022

Mohave

482,070

Navajo

449,947

Pima
Pinal
Santa Cruz
Yavapai
Yuma

164,046

97,783

Greenlee
Maricopa

382,484

303
567,920

156,691
881,391

228

2,028,318

35,666

871,884
195,441
1,006,821

502,547

912,720

912,676

908,616

Page 10

February 2005 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in February 2005. The table compares the receipts to
February 2004 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

February 2005
$ 969,639
647,407
1,257,398
22,712,285
703,842
300
$ 26,290,871

February 2004
$ 1,860,241
866,174
1,516,636
19,301,051
662,475
150
$ 24,206,727

% Change
(47.9)
(25.3)
(17.1)
17.7
6.2
100
8.6

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (04/05)
$ 15,464,203
7,096,402
14,728,228
181,348,666
5,697,596
2,475
$224,337,570

Fiscal Year (03/04)
$ 15,439,937
6,791,686
14,160,566
174,253,560
5,189,521
2,900
$215,838,170

% Change
0.2
4.5
4.0
4.1
9.8
(14.7)
3.9 %

*Through February 2005, $448,500 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.
General Fund revenues from luxury taxes:

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

February 2005
$ 678,747
161,340
314,349
2,901,678
109,096
300
$ 4,165,510

Fiscal Year (04/05)
$ 10,824,942
1,768,570
3,682,056
24,113,807
887,819
2,475
$ 41,279,669

Other dedicated revenues from luxury taxes:

Correction Fund revenues
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Wine Promotional Fund revenues
Drug Treatment & Education Fund revenues
Corrections Revolving Fund revenues

February 2005
$ 1,617,111
7,956,593
11,976,957
2,048
410,371
162,282

Fiscal Year (04/05)
$ 17,896,138
63,395,887
94,746,707
22,119
5,006,946
1,990,102

2 Formerly the Health Care Fund
3 This Fund was created by Prop. 303, which increased cigarette & other tobacco products tax rates in November 2002.

Page 11

February 2005 Tax Facts

Estate Tax
February 2005
February 2004
% Change

$ 2,423,895
$ 4,785,108
(49.3)

Fiscal Year to Date
Fiscal Year To Date
% Change

$ 24,811,382
$ 27,944,826
(11.2)

February 2005
February 2004
% Change

$ 46,953
$ 43,641
7.6

Fiscal Year to Date
Fiscal Year to Date
% Change

$ 407,679
$ 414,959
(1.8)

Fiscal Year to Date
Fiscal Year to Date
% Change

$ 55,985,718
$ 31,538,305
77.5

Bingo

Unclaimed Property
February 2005
February 2004
% Change

$ 21,432,805
$ 1,925,078
1013.3

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

Page 12

February 2005 Tax Facts

TABLE 1
“New” Returns Filed in 2005 for Tax Year 2004
Through February 2005
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

Gross Income
Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

%

%

Unmarried Married
Head
Separate

%

%

Over
65

With
Dependents

Negative FAGI
$0-$5,000

209
14,024

0.3%
19.8%

-$7,397
$3,012

$0
$0

19.1%
4.5%

67.9%
72.2%

11.6%
23.0%

1.4%
0.3%

17.7%
2.6%

18.1%
34.9%

$5,000-$10,000
$10,000-$15,000

18,603
11,941

26.3%
16.9%

$7,418
$12,360

$19
$51

6.8%
13.7%

62.6%
35.6%

30.2%
50.2%

0.4%
0.5%

3.3%
4.0%

43.3%
65.7%

$15,000-$20,000
$20,000-$25,000

8,725
5,445

12.3%
7.7%

$17,416
$22,336

$102
$197

21.9%
28.2%

25.5%
24.6%

51.9%
46.2%

0.6%
1.1%

4.2%
3.3%

70.4%
71.1%

$25,000-$30,000
$30,000-$40,000

3,101
3,620

4.4%
5.1%

$27,329
$34,329

$319
$488

30.7%
33.9%

28.8%
31.3%

39.3%
33.3%

1.1%
1.6%

2.7%
3.3%

66.2%
59.9%

$40,000-$50,000
$50,000-$75,000

1,863
2,134

2.6%
3.0%

$44,421
$60,244

$736
$1,094

43.2%
64.8%

29.9%
20.0%

25.1%
14.4%

1.8%
0.7%

3.2%
4.1%

59.0%
60.4%

678
336

1.0%
0.5%

$85,462
$123,210

$1,733
$3,023

77.4%
84.6%

12.3%
9.5%

9.4%
4.7%

0.9%
1.2%

4.8%
5.0%

62.3%
58.9%

24
3

0.0%
0.0%

$254,813
$662,005

$7,632
$28,497

83.3%
66.7%

4.2%
33.3%

8.3%
0.0%

4.2%
0.0%

8.3%
33.3%

58.3%
33.3%

*

*

*

*

*

*

*

*

*

*

$15,948

$167

14.7%

39.6%

30.4%

0.5%

3.5%

53.9%

$75,000-$100,000
$100,000-$200,000
$200,000-$500,000
$500,000-$1,000,000
$1,000,000 and over
Total

70,706

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

NEW RETURNS FILED IN 2004 FOR TAX YEAR 2003
Total

239,280

$20,074

$334

16.5%

49.4%

15.8%

1.7%

7.5%

“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 13

February 2005 Tax Facts

32.9%

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
February 2005
City
Apache County
Eagar
St. Johns
Springerville
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

$30,886
27,172
15,102

4,033
3,548
1,972

36,079
46,639
126,539
13,410
289,295
11,518
28,589

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

405,082
7,934
52,146
21,765

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

57,331
6,831
14,827
104,307
3,393

7,486
892
1,936
13,620
443

15,232
70,702
30,802

1,989
9,232
4,022

19,881
6,219

2,596
812

24,047
25,686

3,140
3,354

274,805
65,073
22,416
28,550
1,355,063
58,272
154,967
15,164
840,100
1,675,742
144,827
40,038
29,178
3,046,313
104,644
829,891
10,117,043
33,053
1,552,389

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 14

Distribution
236,245
1,214,808
38,093
38,920
23,052

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

258,615
25,533
153,696
321,176

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

37,656
27,432
58,931
34,156
24,323
72,908

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

103,817
244,562
24,828
42,044
3,727,318

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

243,643
193,175
59,628
79,456
131,785
17,224
13,494
38,277
24,920

31,814
25,224
7,786
10,375
17,208
2,249
1,762
4,998
3,254

159,891
6,747

20,878
881

72,379
62,546
26,207
70,296
2,520
259,910
180,240
78,054

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

117,341
55,646
14,007
594,940

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

$ 31,089,382

4,059,533

February 2005 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
February 2005
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

$ 29,019
14,189
25,529

4,033
1,972
3,548

33,897
43,819
118,888
12,599
271,803
10,822
26,860

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

380,589
7,454
48,993
20,449

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

53,864
6,418
13,930
98,000
3,188

7,486
892
1,936
13,620
443

14,311
66,427
28,940

1,989
9,232
4,022

18,679
5,843

2,596
812

22,593
24,133

3,140
3,354

258,189
61,139
21,061
26,824
1,273,130
54,749
145,597
14,247
789,303
1,574,419
136,070
37,617
27,414
2,862,120
98,317
779,712
9,505,322
31,055

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 15

Distribution

Population

$ 1,458,524
221,961
1,141,355
35,789
36,567
21,658

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

242,978
23,989
144,403
301,757

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

35,379
25,774
55,368
32,091
22,852
68,499

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

97,540
229,775
23,327
39,502
3,501,948

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

228,911
181,494
56,023
74,651
123,817
16,182
12,678
35,962
23,414

31,814
25,224
7,786
10,375
17,208
2,249
1,762
4,998
3,254

150,224
6,339

20,878
881

68,003
58,764
24,622
66,046
2,367
244,194
169,342
73,335

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

110,246
52,281
13,160
558,967

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

$ 29,209,580

4,059,533

February 2005 Tax Facts