ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 16, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

October 2006 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
October 2006

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 259,184,391
14.8%

$ 993,352,164
6.8%

Corporate Income Tax
Net Collections
Percent Change

$ 53,938,585
44.5%

$ 316,151,510
18.7%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 376,890,480
Change
9.4%

$ 1,500,706,833
9.5%

Total Big Three Tax Types
Net Collections
Percent Change

$2,810,210,507
9.5%

$ 690,013,456
13.5%

Page 1

October 2006 Tax Facts

TAX FACTS
October 2006
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Gross Collections
Withholding
Refunds*
Urban Revenue Sharing
Net Collections
*Refunds

$
$
$
$
$

October-06
65,184,764
264,862,789
(24,927,274)
(45,935,888)
259,184,391

$
$
$
$
$

Fiscal Year Total
(06/07)
264,433,753
993,897,195
(81,235,231)
(183,743,554)
993,352,164

$
$
$
$
$

October-05
43,730,474
233,132,229
(15,621,911)
(35,435,744)
225,805,048

$
$
$
$
$

Fiscal Year Total
(05/06)
203,403,133
925,025,552
(56,575,983)
(141,742,976)
930,109,726

% Change
49.1
13.6
59.6
29.6
14.8
% Change
30.0
7.4
43.6
29.6
6.8

issued as a result of the Ladewig and FERC cases 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. Ladewig refunds were
finalized as of July 2006.

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In October 2006, the department did not issue any individual or corporate income tax refunds for
alternative fuel-related credits.

Federal Employee Retirement Contribution Project (FERC)
Kerr vs. ADOR or FERC, a Supreme Court tax settlement case has resulted in the distribution of 643 refunds
to individual income taxpayers during October 2006. These refunds totaled $509,821 for an average of
$793. Attorney payments are not included in the refund amount and total $127,455 for the fiscal year.
Refunds issued as a result of the FERC 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 2005, the following individual income tax returns were filed:
140X

140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

#

46,957

1,675,324

99,248

115,957

12

45,036

279,787

12,873

188,966

3,161

8

%

1.9%

67.9%

4.0%

4.7%

0.0%

1.8%

11.3%

0.5%

7.7%

0.1%

0.0%

TOTAL
2,467,329

In calendar year 2006 the number of returns filed, and processed, are as follows:
140X

140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

#

45,904

1,622,743

104,262

127,841

0

41306

392,634

12,115

175,965

3,466

13

2,526,249

%

1.8%

64.2%

4.1%

5.1%

0.0%

1.6%

15.5%

0.5%

7.0%

0.1%

0.0%

100%

Page 2

October 2006 Tax Facts

The 2,526,249 returns representing current and prior tax years, filed through October 2006 compares to
2,403,146 returns filed during the same period of time in 2005 for an annual increase of 5.1%. For the tax
year 2005 filed in 2006, 2,407,068 returns have been filed, a 5.1% increase over filings through October
2005 for tax year 2004.

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 1,645,604 returns in calendar
year 2006 for tax year 2005 from filers who also have returns on record from calendar year 2005 with the
same marital status. On average, these filers experienced an 11.5% increase in FAGI and a 16.9% increase
in tax liability. More specifically, 34.2% of these filers experienced a decrease in tax liability; on average a
decrease of 20.7% in FAGI with a corresponding average decrease in tax liability of 39.4%. Filers with an
increase in tax liability totaled 888,375 or 54.0%, with an average FAGI increase of 38.1% and an average
tax liability increase of 70.1%.

Average Individual Income Tax Refund
Net of Ladewig and FERC refunds.

2006 CYTD
2005 CYTD
% Change

Average
$ 579.30
$ 499.94
15.9

Number
1,568,566
1,462,199
7.3

"New" Filers in Calendar Year 2006
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2006. "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 276,410 "new" returns have been filed thus far in 2006,
representing approximately 335,543 persons, not including dependents. The average Federal Adjusted
Gross Income is $22,756 with an average tax liability of $393. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 16.8% had a married filing joint
filing status, 7.1% claimed a 65 and Over Exemption and 34.0% 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 tax year 2005 was $583.2 million, for an average of $2,702. An additional
$95.1 million in estimated payments came from 2004 tax returns that applied their refunds as a 2005
estimated payment, for an average of $2,349. Estimated payments received through October 2006 for tax
year 2006 are as follows:
10/06
10/05
10/06
10/05
10/06
10/05

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

Total 10/06
Total 10/05

$
$
$
$
$
$
$
$

% change

105,404,292
68,345,307
54.2
3,795
2,740
38.5
24,777,912
11,685,533
112.0
130,182,204
80,030,840
62.7

Page 3

Cumulative $
Cumulative $
Cumulative $
Cumulative $
Cumulative $
Cumulative $
Cumulative $
Cumulative $

376,983,215
281,314,047
34.0
2,238
1,850
21.0
70,038,429
50,364,650
39.1
447,021,644
331,678,697
34.8

October 2006 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
2004 through March 2005, $592,987,493 was received for the first quarter of 2004. The latest complete
quarter (15 months of information has been compiled) is the third quarter of 2005, which shows an increase
of 28.2% in withholding payments over the third quarter of 2004. Growth in quarters for which information is
still being gathered is as follows:
4th Quarter 2005
1st Quarter 2006
2nd Quarter 2006

18.1%
38.7%
24.0%

3rd Quarter 2006
4th Quarter 2006

4.8%
6.2%

As of January 1, 2005, the current choices for withholding are 0%, 10%, 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 2006
Calendar Year 2005
% Change

Number
Amount
Average
13,904 $ 4,952,317 $
356
14,767 $ 5,218,229 $
354
(5.8)
(5.1)
0.6%

Clean Elections
As a result of the December 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 2005 filed in 2006.

Check Off
Voluntary Donation
Number of Returns

October 2006 Calendar Year Total
$112,519
$4,873,165
$ 1,713
$ 64,715
14,245
674,873

Contributions on the Individual Income Tax Return
Through October 2006, 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
10,557
11,191
5,470
3,234
816
8,322
1134
675
87

Page 4

$
$
$
$
$
$
$
$
$

Amount
209,410
231,338
102,449
51,683
43,214
173,072
27,801
16,915
2,202

Average
$ 19.84
$ 20.67
$ 18.73
$ 15.98
$ 52.96
$ 20.80
$ 24.52
$ 25.06
$ 25.32

October 2006 Tax Facts

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

Gross Collections
Refunds
Net Collections

Oct 2006
$59,655,446
($5,716,861)
$53,938,585

Oct 2005
$40,819,754
($3,496,533)
$37,323,220

% Change
46.1
63.5
44.5

Fiscal Year Total Prior Fiscal Year Total
$331,198,964
$282,208,063
($15,047,455)
($15,796,658)
$316,151,510
$266,411,405

% Change
17.4
(4.7)
18.7

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.
PLEASE NOTE THAT THE DEPARTMENT OF REVENUE CHANGED PROCESSING SYSTEMS FOR
CORPORATE TAX IN AUGUST 2006. AS WITH THE CHANGEOVER OF ANY SYSTEM, THERE WILL BE
VARIATIONS IN DATA. THE PERCENTAGE CHANGES SHOWN IN THE FIRST YEAR OF THE NEW
SYSTEM SHOULD BE INTERPRETED CAUTIOUSLY.
Oct 2006
Oct 2005

$31,771,278
$29,273,999

Calendar Year Total
Calendar Year Total

$635,872,769
$527,880,684

% Change

8.5%

% Change

20.5%

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 Î
Oct 2006
Oct 2005
CY 2005
CY 2004

Less
than
$50,000
192
164
3,205
2,503

$50,000 up
to
$100,000
27
30
494
397

$100,000
up to
$500,000

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

21
28
553
486

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

6
3
122
86

$10,000,000
and more

Total

0
0
1
1

251
230
4,476
3,549

5
5
101
76

%
chg
9.1
26.1

The next table shows the dollars of eft estimated payments received from those counts above.
Size of
Payment Î
Oct 2006
Oct 2005
CY 2006
CY 2005

Less than
$50,000

$50,000 up
to $100,000

$100,000 up
to $500,000

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

$1,000,000
and more

Total

$2,175,197

$1,911,148

$5,124,935

$4,111,000

$14,155,900

$27,478,180

$2,050,541

$2,176,648

$6,755,935

$2,000,000

$12,923,300

$25,906,424

$36,291,597

$34,530,807

$123,690,180

$87,262,100

$246,328,914

$528,103,598

$31,898,731

$28,573,513

$108,703,743

$62,295,428

$204,346,212

$435,817,628

% chg
6.1%
21.2%

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 05/06 by corporate fiscal year. For example, in FY 05/06, 38.4%
of the refund dollars paid were for corporate fiscal years ending in 2001 or before. The percentages are for
refunds paid through the fiscal year.
Page 5

October 2006 Tax Facts

Corporate Refunds continued:
Corporate Fiscal Year-End:
FY 05/06

01 & Prior
38.4%

02
27.7%

03
0.6%

04
19.4%

05
13.8%

06
0.0%

Corporate Fiscal Year-End:
FY 06/07

02 & Prior
10.4%

03
5.9%

04
3.1%

05
77.0%

06
3.6%

07
0.0%

NO DATA IS AVAILABLE ON REFUNDS APPLIED AS ESTIMATED PAYMENTS.

Corporate Income Tax Document Count
The Arizona Department of Revenue received 112,597 corporate returns showing a fiscal year-end of 2004.
The type of return received is indicated below:

#
%

120 X
(amended)
274
0.2

120 (regular)

120S (S corp)

35,862
31.8

64,351
57.2

99T (exempt
org.)
379
0.3

120 A (short form)
11,731
10.4

Through October 2006, 113,489 documents were received for a fiscal year-end of 2005, distributed as
follows:

#
%

120 X
(amended)
145
0.1

120 (regular)

120S (S corp)

34,139
30.1

66,779
58.8

99T (exempt
org.)
356
0.3

120 A (short form)
12,070
10.6

The figures for the 2005 returns are most meaningful when compared to 2004 returns received during the
same period of time in the previous year. Through October 2005, the Department of Revenue received
100,621 documents with a fiscal year-end of 2004. Compared to 2005 documents, the Department has seen
a 12.8% increase 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 2006/07 is 15.0% of net
proceeds from Fiscal Year 2004/05 income tax. Amounts returned for October 2006 are shown on Table 2,
at the end of this report.

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, 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.
Page 6

October 2006 Tax Facts

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

October 2006
$148,542,725
297,130,942
28,527,152
55,245,761
68,679,447
$598,126,027

October 2005
$136,484,786
269,387,078
28,124,088
50,766,184
57,887,923
$542,650,059

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

Fiscal Year Total
(06/07)
$596,860,888
1,183,668,431
111,181,082
220,778,400
267,436,235
$2,379,925,035

Fiscal Year Total
(05/06)
$548,420,273
1,076,436,792
104,608,614
203,576,168
230,270,631
$2,163,312,478

% change
8.8%
10.3%
1.4%
8.8%
18.6%
10.2%
% change
8.8%
10.0%
6.3%
8.5%
16.1%
10.0%

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.

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

October 2006
$376,890,480
60,174,658
37,135,681
55,245,761
68,679,447
$598,126,027

October 2005
$344,584,769
55,289,987
34,121,196
50,766,184
57,887,923
$542,650,059

% change
9.4%
8.8%
8.8%
8.8%
18.6%
10.2%

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

Fiscal Year Total (06/07)
$1,500,706,833
241,788,346
149,215,222
220,778,400
267,436,235
$2,379,925,035

Fiscal Year Total (05/06)
$1,370,195,559
222,165,052
137,105,068
203,576,168
230,270,631
$2,163,312,478

% change
9.5%
8.8%
8.8%
8.5%
16.1%
10.0%

Page 7

October 2006 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
October
2006
$ 281,225
665,589
42,677,070
14,239,793
80,735
548,128
1,690,445
37,356,961
3,329,819
25

% Chg
24.1%
(42.3%)
9.8%
11.2%
18.5%
(20.3%)
2.3%
8.8%
22.1%
N/A

Fiscal Year
Total
$ 1,368,048
2,830,606
172,007,516
57,637,005
323,239
2,455,151
6,386,228
144,281,204
15,293,567
52

% Chg
27.9%
(28.4%)
13.1%
11.9%
(59.7%)
(6.1%)
0.1%
7.3%
17.6%
N/A

14,979,199
101,169,768
215,282,186
4,049,513
1,625
8,822,932
4,936
28,527,152
13,315
374,936
62,973
538,244
949,545
915,572
$ 476,561,687

7.0%
21.9%
4.7%
107.8%
154.0%
6.0%
(24.3%)
1.4%
11.0%
(7.3%)
N/A
105.9%
(14.9%)
(25.2%)
9.1%

61,766,517
385,311,812
878,671,742
17,240,704
11,758
32,543,071
21,603
111,508,269
8,636
1,930,858
194,984
2,162,153
4,218,988
3,902,520
$ 1,902,076,233

10.1%
19.2%
4.9%
108.7%
90.8%
5.6%
(19.0%)
6.6%
(80.1%)
(5.9%)
73.6%
93.2%
(8.5%)
9.7%
9.4%

Tax Rate

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
Jet Fuel
Jet Fuel Use Tax
Telecomm
911 Wireline
911 Wireless
Total

5.6
3.125%
5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
0%
5.6%
3.75% - 5.6%
5.6%
2.5%
$2.13/$1.51 per 1000 board ft

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

---$0.28/month per active service
$0.28/month per active service

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 Class 1

$ 5,644,688
21,370,975
855,475,349
285,814,075
1,620,107
11,000,341
33,935,488
750,193,338
67,006,549
510

24.0%
(42.3%)
9.7%
11.2%
17.5%
(20.3%)
2.3%
8.9%
22.3%
N/A

Fiscal Year
Total
$ 27,409,074
90,688,961
3,443,068,959
1,154,264,853
6,472,786
49,159,817
127,914,582
2,890,226,200
306,492,065
2,367

300,856,850
2,030,194,742
4,322,683,917
162,362,828

7.0%
21.2%
4.7%
107.5%

1,237,249,580
7,716,508,136
17,599,088,337
690,180,655

October 2006
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

% Chg

% Chg
27.9%
(28.4%)
13.0%
11.8%
(59.7%)
(6.2%)
0.1%
7.2%
17.5%
N/A
10.1%
18.4%
4.9%
108.5%

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

October 2006 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class continued
October 2006
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Total

976
161,409,923
99,466
572,372,317
444,927
$ 9,582,487,366

% Chg
223.0%
6.4%
(24.1%)
1.0%
10.9%
9.5%

Fiscal Year
Total
5,865
593,199,171
433,198
2,234,851,945
304,553
38,167,521,105

% Chg
100.3%
5.6%
(18.9%)
6.4%
(79.0%)
9.7%

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 Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of the
revenues returned to each county for October 2006 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
$
416,819
$ 1,580,664
$ 1,031,773
$
431,351
$
268,823
$
457,796
$
151,501
$ 38,386,939
$ 1,824,660
$
914,093
$ 8,477,190
$ 2,133,503
$
373,253
$ 2,205,367
$ 1,520,926
$ 60,174,658

% of Total FYTD County Share
0.7% $
1,660,063
2.6% $
6,234,868
1.7% $
4,088,092
0.7% $
1,803,094
0.4% $
1,075,930
0.8% $
1,981,792
0.3% $
622,187
63.8% $ 154,732,716
3.0% $
7,099,203
1.5% $
3,691,410
14.1% $
34,113,291
3.5% $
8,374,727
0.6% $
1,543,873
3.7% $
8,793,852
2.5% $
5,973,246
$
241,788,346

% Change
(2.5%)
6.9%
5.3%
2.3%
6.4%
91.7%
(3.0%)
8.8%
8.2%
3.1%
5.3%
29.5%
8.4%
9.2%
7.1%
8.8%

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 October
2006 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 October
2006 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.

Page 9

October 2006 Tax Facts

Road Tax

Excise Tax

Apache

$

119,228

Cochise

$

630,416

$

1,132,209

$

275,518

Graham

$

146,549

Greenlee

$

98,674

La Paz

$

77,788

Coconino
Gila

Maricopa

$

285,278

$ 32,067,871
$

671,690

Navajo

$

581,844

$

5,670,027

Pinal

$

1,771,208

$

678,805

$

77,787

$ 11,900,728

Mohave
Pima

Jail Tax

Rental Car

Stadium

RV

Surcharge

Tax

Surcharge

Svcs Dist

$

$
$ 422,894

$

Capitol

Tourism

Projects

Authority

283,319

53

16

$ 1,451,742

$ 115,512
$

Hospital
Tax/Health

$

10,363

1,743,773

S Cruz

$

247,358

$

244,347

Yavapai

$

1,442,246

$

720,842

Yuma

$

993,634

$

993,637

$ 197,473

$

993,106

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in October 2006. The table compares the receipts
to October 2005 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

$
$
$
$
$
$
$

October 2006
2,839,253
1,285,515
2,501,935
35,793,758
857,130
725
43,278,316
Fiscal Year (06/07)

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

7,837,452
3,450,873
8,852,018
112,546,230
3,192,265
3,100
135,881,938

$
$
$
$
$
$
$

October 2005
1,790,928
894,563
1,958,399
22,910,178
698,802
575
28,253,445

Fiscal Year (05/06)
$
7,442,346
$
3,219,740
$
7,672,734
$
94,762,977
$
3,094,717
$
1,975
$
116,194,489

%
58.5%
43.7%
27.8%
56.2%
22.7%
26.1%
53.2%
%
5.3%
7.2%
15.4%
18.8%
3.2%
57.0%
16.9%

*Through October 2006, $495,835 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.

Page 10

October 2006 Tax Facts

General Fund revenues from luxury taxes:

Spiritious
vinous
Malt
Cigerettes
Other Tobacco
Tobacco Licenses

$
$
$
$
$
$
$

October 2006
1,987,477
320,551
25,484
4,322,612
64,285
725
7,321,134

$
$
$
$
$
$
$

FY06/07
5,486,217
860,414
2,213,004
14,739,400
302,833
3,100
23,604,967

Other dedicated revenues from luxury taxes:

Corrections Fund
Tobacco Tax & Health Care Fund 2

$
$

October 2006
3,064,532
12,619,169

$
$

FY06/07
9,859,584
39,426,550

Tobacco Products Tax Fund 3
Wine Promotional Fund
Drug Treatment & Education Fund

$
$
$

19,040,211
3,308
879,893

$
$
$

59,124,455
9,218
2,761,483

Corrections Rev. Fund

$

350,067

$

1,095,681

=================================================================================

Estate Tax
October-06 $
October-05 $

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

78,551
9,028,812
N/A

61,661
64,615
(4.6%)

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

206,465
208,663
(1.1%)

October-06 $ 24,190,675
October-05 $ 8,489,719
% change
184.9%

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

32,301,717
13,838,675
133.4%

% change

(66,668)
98,144
N/A

Bingo
October-06 $
October-05 $
% change

Unclaimed Property

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

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

October 2006 Tax Facts

TABLE 1
“New” Returns Filed in 2006 for Tax Year 2005
Through October 2006
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

%

%

%

%

Unmarried Married Over 65
With
Head
Separate
Dependents

2,727
54,320

1.0%
19.7%

-$21,713
$2,730

$4
$1

19.1%
4.0%

72.6%
85.3%

5.9%
9.8%

2.4%
0.8%

14.2%
3.9%

14.2%
15.5%

55,778
39,242

20.2%
14.2%

$7,369
$12,386

$24
$95

6.1%
11.9%

76.2%
60.6%

16.7%
26.0%

1.0%
1.5%

4.9%
7.6%

24.7%
36.6%

29,685
21,011

10.7%
7.6%

$17,364
$22,340

$166
$267

19.1%
24.9%

49.6%
44.0%

29.4%
28.5%

1.9%
2.7%

8.1%
7.0%

43.4%
47.6%

15,029
19,496

5.4%
7.1%

$27,393
$34,525

$369
$551

28.5%
34.8%

42.7%
39.5%

26.1%
22.3%

2.8%
3.5%

7.2%
7.6%

46.5%
46.6%

11,586
14,951

4.2%
5.4%

$44,623
$60,585

$781
$1,135

44.2%
59.8%

34.8%
26.1%

17.7%
11.4%

3.4%
2.6%

9.1%
12.6%

45.8%
46.6%

6,257
4,974

2.3%
1.8%

$85,636
$130,642

$1,786
$3,245

71.0%
71.4%

19.9%
19.9%

7.4%
6.8%

1.6%
1.9%

14.9%
17.5%

45.7%
44.2%

1,108
157

0.4%
0.1%

$286,584
$687,233

$9,308
$32,072

65.1%
68.6%

25.7%
23.9%

7.1%
3.8%

2.0%
3.8%

25.6%
30.8%

36.6%
30.2%

89

0.0% $2,251,740

$87,448

57.8%

26.7%

7.8%

7.8%

28.9%

35.6%

276,410

$22,756

$393

16.8%

49.0%

15.8%

1.5%

7.1%

34.0%

1.7%

7.5%

34.2%

*An asterisked line indicates that the information cannot be released due to confidentiality laws.
NEW RETURNS FILED IN 2005 FOR TAX YEAR 2004
Total
258,482
$22,021

$390

17.0%

48.3%

16.1%

“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 12

October 2006 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
October 2006
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
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
Scottsdale

Distribution

Population

$41,968
$19,541
$36,575

4,435
2,065
3,865

$44,855
$62,172
$162,717
$17,317
$413,439
$15,235
$36,764

4,740
6,570
17,195
1,830
43,690
1,610
3,885

$578,995
$10,504
$67,282
$29,761

61,185
1,110
7,110
3,145

$70,925
$8,441
$18,500
$146,014
$18,983
$4,192

7,495
892
1,955
15,430
2,006
443

$19,730
$88,574
$43,057

2,085
9,360
4,550

$24,566
$7,684

2,596
812

$31,039
$34,067

3,280
3,600

$656,317
$240,417
$34,862
$45,101
$2,184,490
$303,394
$231,768
$18,737
$1,637,783
$2,293,541
$437,314
$52,567
$42,849
$4,240,339
$131,186
$1,307,249
$13,965,839
$155,326
$2,221,462

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
173,072
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414
234,752

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
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

TOTAL

Page 13

Distribution
$835,253
$1,568,930
$61,491
$57,507
$58,321

Population
88,265
165,796
6,498
6,077
6,163

$361,582
$38,609
$244,714
$505,656

38,210
4,080
25,860
53,435

$51,337
$39,413
$93,258
$46,700
$38,798
$93,069

5,425
4,165
9,885
4,935
4,100
9,835

$252,899
$372,843
$132,388
$53,277
$5,013,221

26,725
39,400
13,990
5,630
529,770

$322,405
$307,264
$77,407
$105,276
$194,276
$21,282
$16,674
$100,527
$30,793

34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254

$206,578
$8,706

21,830
920

$101,538
$116,632
$34,824
$102,768
$38,136
$3,123
$385,807
$317,721
$103,478

10,730
12,325
3,680
10,860
4,030
330
40,770
33,575
10,935

$216,987
$92,264
$18,642
$840,079

22,930
9,750
1,970
88,775

$45,935,888

4,859,596

October 2006 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
October 2006
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
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
Scottsdale

Distribution

Population

$33,886
$15,778
$29,531

4,435
2,065
3,865

$36,216
$50,199
$131,380
$13,982
$333,817
$12,301
$29,684

4,740
6,570
17,195
1,830
43,690
1,610
3,885

$467,489
$8,481
$54,325
$24,030

61,185
1,110
7,110
3,145

$57,266
$6,815
$14,937
$117,894
$15,327
$3,385

7,495
892
1,955
15,430
2,006
443

$15,931
$71,516
$34,765

2,085
9,360
4,550

$19,835
$6,204

2,596
812

$25,061

3,280

$27,506

3,600

$529,920
$194,117
$28,148
$36,415
$1,763,789
$244,965
$187,133
$15,128
$1,327,925
$1,851,839
$353,094
$42,443
$34,597
$3,423,713
$105,921
$1,055,493
$11,276,226
$125,412
$1,793,641

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
173,799
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414
234,752

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
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

TOTAL

Page 14

Distribution
$674,396
$1,266,777
$49,648
$46,432
$47,089

Population
88,265
165,796
6,498
6,077
6,163

$291,947
$31,174
$197,585
$408,274

38,210
4,080
25,860
53,435

$41,450
$31,823
$75,527
$37,706
$31,326
$75,145

5,425
4,165
9,885
4,935
4,100
9,835

$204,194
$301,039
$106,892
$43,016
$4,047,749

26,725
39,400
13,990
5,630
529,770

$260,315
$248,090
$62,500
$85,001
$156,861
$17,184
$13,463
$121,745
$24,862

34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254

$166,794
$7,029

21,830
920

$81,983
$94,170
$28,117
$82,977
$30,792
$2,521
$311,506
$256,532
$83,550

10,730
12,325
3,680
10,860
4,030
330
40,770
33,575
10,935

$175,198
$74,496
$15,052
$678,292

22,930
9,750
1,970
88,775

$37,135,681

4,860,323

October 2006 Tax Facts