ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

March 8, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

December 2006 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2006

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 314,531,802
(4.9%)

$ 1,511,475,031
2.7%

Corporate Income Tax
Net Collections
Percent Change

$ 169,590,795
25.4%

$ 490,907,366
20.5%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 362,236,390
Change
6.0%

$ 2,228,315,560
8.9%

Total Big Three Tax Types
Net Collections
Percent Change

$4,230,697,957
7.8%

$ 846,358,987
4.8%

Page 1

December 2006 Tax Facts

TAX FACTS
December 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

$
$
$
$
$

December-06
90,557,275
310,434,373
(40,523,958)
(45,935,888)
314,531,802

$
$
$
$
$

Fiscal Year Total
(06/07)
386,844,140
1,564,650,532
(164,404,311)
(275,615,330)
1,511,475,031

$
$
$
$
$

December-05
111,812,195
275,574,553
(21,157,877)
(35,435,744)
330,793,126

$
$
$
$
$

Fiscal Year Total
(05/06)
331,270,417
1,451,799,777
(98,590,705)
(212,614,463)
1,471,865,026

% Change
(19.0)
12.6
91.5
29.6
(4.9)
% Change
16.8
7.8
66.8
29.6
2.7

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 nor 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 December 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 1,739
refunds to individual income taxpayers during December 2006. These refunds totaled $1,989,574* for an
average of $1,144. Attorney payments are not included in the refund amount and total $497,394 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 nor the “Average Individual Income Tax Refund” section
later mentioned in this publication.
*The amount shown as refunded may differ from AFIS totals due to timing issues.

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:
140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

50,299

1,666,899

120,181

130,505

0

46,956

396,130

12,156

177,185

3,480

14

2,603,805

1.9%

64.0%

4.6%

5.0%

0.0%

1.8%

15.2%

0.5%

6.8%

0.1%

0.0%

100%

140X
#
%

Page 2

December 2006 Tax Facts

The 2,603,805 returns representing current and prior tax years, filed through December 2006 compares to
2,467,329 returns filed during the same period of time in 2005 for an annual increase of 5.5%. For the tax
year 2005 filed in 2006, 2,474,283 returns have been filed, a 5.6% increase over filings through December
2005 for tax year 2004.

Year-Over-Year Comparison of Resident Taxpayers:
No Information available at this time.

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

2006 CYTD
2005 CYTD
% Change

Average
$ 598.10
$ 513.10
16.6

Number
1,606,767
1,492,106
7.7

"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 280,854 "new" returns have been filed thus far in 2006,
representing approximately 341,641 persons, not including dependents. The average Federal Adjusted
Gross Income is $23,532 with an average tax liability of $423. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 16.9% had a married filing joint
filing status, 7.2% claimed a 65 and Over Exemption and 33.9% 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 tax year 2005 was $584.7 million, for an average of $2,709. An additional
$95.9 million in estimated payments came from 2004 tax returns that applied their refunds as a 2005
estimated payment, for an average of $2,238. Estimated payments received through December 2006 for tax
year 2006 are as follows:
12/06
12/05
12/06
12/05
12/06
12/05

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

Total 12/06
Total 12/05

$
$
$
$
$
$
$
$

% change

26,997,775
26,433,245
2.1
2,932
2,646
10.8
4,214,109
17,274,073
(75.6)
31,211,884
43,707,318
(28.6)

Page 3

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

411,077,766
315,304,587
30.4
2,284
1,926
18.6
131,837,390
92,465,448
42.6
542,915,156
407,770,035
33.1

December 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 fourth quarter of 2005, which shows an increase
of 18.1% in withholding payments over the fourth quarter of 2004. Growth in quarters for which information
is still being gathered is as follows:
1st Quarter 2006
2nd Quarter 2006

38.7%
24.0%

3rd Quarter 2006
4th Quarter 2006

4.8%
9.4%

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
14,013 $ 4,990,790 $
356
14,808 $ 5,246,436 $
354
(5.4)
(4.9)
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

December 2006 Calendar Year Total
$26,455
$4,981,029
$ 400
$ 66,137
3490
692,022

Contributions on the Individual Income Tax Return
Through December 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
10,715
11,353
5,550
3,291
822
8,452
1151
687
87

Page 4

$
$
$
$
$
$
$
$
$

Amount
213,144
235,775
101,333
52,580
40,505
177,191
28,679
18,417
2,202

Average
$ 19.89
$ 20.77
$ 18.26
$ 15.98
$ 49.28
$ 20.96
$ 24.92
$ 26.81
$ 25.32

December 2006 Tax Facts

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

Gross Collections
Refunds
Net Collections

Dec 2006
$199,892,212
($30,301,417)
$169,590,795

Dec 2005
$148,830,193
($13,593,465)
$135,236,728

% Change
34.3
122.9
25.4

Fiscal Year Total Prior Fiscal Year Total
$549,099,219
$448,543,001
($58,191,853)
($41,039,350)
$490,907,366
$407,503,651

% Change
22.4
41.8
20.5

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.
Dec 2006
Dec 2005

$191,999,590
$108,703,125

Calendar Year Total
Calendar Year Total

$854,158,539
$649,540,698

% Change

76.6%

% Change

31.5%

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
Dec 2006
Dec 2005
CY 2006
CY 2005

Less
than
$50,000
558
509
3,833
3,072

$50,000 up
to
$100,000
114
97
620
514

$100,000
up to
$500,000

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

119
108
687
605

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

32
24
154
118

$10,000,000
and more

Total

0
0
1
1

859
758
5,434
4,403

36
20
139
93

%
chg
13.3
23.4

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

$7,093,101

$8,461,868

$25,905,742

$23,161,540

$96,956,341

$161,578,592

$7,826,238

$6,858,647

$25,809,409

$17,743,622

$46,368,697

$104,606,613

$44,191,355

$43,828,870

$152,551,622

$110,783,798

$346,384,090

$697,739,735

$40,611,944

$36,564,183

$136,495,402

$83,093,206

$250,714,909

$547,479,644

Page 5

% chg
54.5%
27.4%

December 2006 Tax Facts

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, 20.8%
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.
Corporate Fiscal Year-End:
FY 05/06

01 & Prior
20.8%

02
3.4%

03
4.2%

04
56.4%

05
13.4%

06
1.8%

Corporate Fiscal Year-End:
FY 06/07

02 & Prior
2.3%

03
1.5%

04
0.6%

05
78.8%

06
16.8%

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 December 2006, 125,212 documents were received for a fiscal year-end of 2005, distributed as
follows:

#
%

120 X
(amended)
190
0.1

120 (regular)

120S (S corp)

39,637
31.7

72,116
57.6

99T (exempt
org.)
454
0.4

120 A (short form)
12,815
10.2

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 December 2005, the Department of Revenue received
112,597 documents with a fiscal year-end of 2004. Compared to 2005 documents, the Department has seen
an 11.2% 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 December 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.
Page 6

December 2006 Tax Facts

Transaction Privilege, Severance and Use Tax Receipts continued:
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.

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

December 2006
$150,001,682
287,085,327
23,415,482
53,419,111
68,215,495
$582,137,097

December 2005
$140,146,241
267,995,050
25,520,731
50,638,608
58,466,840
$542,767,470

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

Fiscal Year Total
(06/07)
$ 893,859,156
1,757,942,710
162,080,827
328,203,775
403,433,017
$3,545,519,485

Fiscal Year Total
(05/06)
$ 824,248,982
1,606,295,780
155,479,936
303,268,027
346,198,432
$3,235,491,157

% change
7.0
7.1
(8.2)
5.5
16.7
7.3
% change
8.4
9.4
4.2
8.2
16.5
9.6

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

December 2006
$362,236,390
60,765,681
37,500,420
53,419,111
68,215,495
$582,137,097

December 2005
$341,852,219
56,773,242
35,036,560
50,638,608
58,466,840
$542,767,470

% change
6.0
7.0
7.0
5.5
16.7
7.3

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

Fiscal Year Total (06/07)
$2,228,315,560
362,102,344
223,464,789
328,203,775
403,433,017
$3,545,519,485

Fiscal Year Total (05/06)
$2,046,059,189
333,903,263
206,062,246
303,268,027
346,198,432
$3,235,491,157

% change
8.9
8.4
8.4
8.2
16.5
9.6

Page 7

December 2006 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
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%
0%
5.5%
0%
5.6%
0%
$.0305/$.0105 gal

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

December
2006
$309,606
683,448
28,672,844
15,310,198
73,515
477,647
1,786,147
38,343,226
4,535,038
13

% Chg
39.3
(22.7)
12.8
18.8
173.4
(0.6)
9.8
7.2
0.5
(26.3)

Fiscal Year
Total
$1,980,417
4,225,165
236,598,589
87,616,291
460,840
3,368,147
10,167,716
226,325,821
23,140,410
23

% Chg
30.3
(27.3)
11.8
12.4
(48.0)
(5.8)
5.5
9.6
9.8
N/A

15,962,390
88,818,630
226,928,347
3,447,095
603
10,977,167
N/A
23,756,958
63,401
239,572
47,365
562,166
927,222
989,880
$462,912,272

2.0
5.2
6.1
60.7
(50.3)
12.8
N/A
(6.9)
N/A
(40.2)
260.2
95.8
(17.0)
(18.0)
6.1

93,919,718
567,070,263
1,314,159,894
24,652,799
13,679
54,457,674
N/A
162,749,489
77,425
2,556,831
290,052
3,282,367
6,100,879
5,581,160
$2,828,796,876

7.7
17.2
4.7
97.0
62.7
7.6
N/A
4.7
29.8
(8.6)
113.1
91.9
(11.3)
(8.2)
8.7

*As of 11/1/06, these categories are no longer subject to county and state tax.

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

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*

December
2006
$6,202,118
21,898,759
574,271,667
306,664,904
1,472,989
9,569,434
35,778,991
768,170,132
90,868,986
426

38.9
(23.1)
12.2
18.5
170.9
(1.0)
9.5
6.9
0.5
(25.2)

Fiscal Year
Total
$40,318,507
135,354,741
4,736,033,807
1,754,497,424
9,228,577
67,442,875
203,622,998
4,532,950,720
463,664,974
1,996

1.8
4.6
5.8
60.4
(36.7)

1,881,072,633
11,355,656,953
26,319,162,908
986,983,052
6,778

% Chg

319,788,690
1,779,208,585
4,545,914,915
138,110,862
291

% Chg
32.2
(27.4)
11.5
12.1
(48.1)
(6.0)
5.3
9.4
9.7
N/A
7.5
16.4
4.5
96.6
74.9

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

December 2006 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class¹ continued:
Hotel/Motel
Membership Camping*
Use Tax
Rental Occupancy Tax*
Total

199,980,509
N/A
477,220,155
2,113,403
$9,277,231,941

12.6
N/A
(7.0)
N/A
6.1

992,201,741
N/A
3,262,279,770
2,597,553
$56,743,104,053

7.5
(97.4)
4.3
30.2
8.9

*As of 11/1/06, these categories are no longer subject to county and state tax.

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.

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of the
revenues returned to each county for December 2006 is shown in the County Share column.
County Share
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

398,220
1,416,265
1,030,260
436,040
278,355
199,979
157,593
39,078,742
1,798,536
887,817
8,821,104
2,011,827
417,128
2,197,158
1,636,658
60,765,681

% of
Total
0.7
2.4
1.7
0.7
0.5
0.3
0.3
64.9
3.0
1.5
14.7
3.3
0.7
3.7
2.7

FYTD County Share
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,462,170
9,141,277
6,114,043
2,675,774
1,622,331
2,652,905
941,207
231,898,198
10,685,251
5,451,525
51,449,256
12,337,268
2,350,688
13,179,034
9,141,419
362,102,344

%
Change
(3.0)
7.6
4.5
2.9
6.3
66.1
(2.8)
8.2
10.1
3.4
5.9
26.2
8.7
9.1
7.6
8.4

Transaction Privilege and Severance Tax Returned to Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town for
December 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
December 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

December 2006 Tax Facts

Road Tax

Excise Tax

Apache

$

73,917

Cochise

$

613,135

$

926,620

$

259,479

$

159,982

Greenlee

$

(192,180)

La Paz

$

83,801

Coconino
Gila

$

266,911

Graham

Maricopa

$ 31,749,279
$

602,797

Navajo

$

546,750

$

5,909,952

Pinal

$

1,440,972

$

555,978

$

83,800

$ 11,786,203

Mohave
Pima

Jail Tax

Stadium

RV

Surcharge

Tax

Surcharge

Tax/Health
Svcs Dist

$

$
$ 505,988

$

Capitol

Tourism

Projects

Authority

231,863

38

463

$ 2,120,212

$ 134,460
$

Hospital

Rental Car

$

24,994

1,416,777

S Cruz

$

303,530

$

303,048

Yavapai

$

1,404,169

$

699,596

Yuma

$

1,103,128

$

1,103,133

$ 214,866

$ 1,100,158

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in December 2006. The table compares the
receipts to December 2005 and also compares fiscal year (FY) totals. Figures may not add to total due to
rounding.

December 2006
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,467,718
1,443,115
1,861,857
34,601,798
899,441
375
41,274,304

Fiscal Year (06/07)
Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

13,059,425
5,879,758
12,455,103
183,831,608
4,838,177
3,850
220,067,922

December 2005
$
$
$
$
$
$
$

1,498,263
657,966
950,563
26,227,814
776,705
375
30,111,686

Fiscal Year (05/06)
$
$
$
$
$
$
$

11,337,705
5,091,642
10,862,436
144,076,335
4,618,441
2,775
175,989,334

%
64.7
119.3
95.9
31.9
15.8
0.0
37.1

%
15.2
15.5
14.7
27.6
4.8
38.7
25.0

*Through December 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

December 2006 Tax Facts

General Fund revenues from luxury taxes:
December 2006
Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses

$
$
$
$
$
$
$

FY06/07

1,727,403
360,030
465,464
3,839,467
67,458
375
6,460,197

$
$
$
$
$
$
$

9,141,597
1,465,866
3,113,775
23,549,836
485,979
3,850
37,760,903

Other dedicated revenues from luxury taxes:
December 2006
Corrections Fund
Tobacco Tax & Health Care Fund 2
Tobacco Products Tax Fund 3
Wine Promotional Fund
Drug Treatment & Education Fund
Corrections Rev. Fund

$

2,691,924

FY06/07
$

15,200,876

$

10,591,877

$

62,708,724

$

15,887,815

$

93,928,310

$
$

2,994
767,096

$
$

16,293
4,211,502

$

305,170

$

1,674,083

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

Estate Tax
December 06 $
December-05 $
% change

44,456
1,045,327
N/A

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(952,673)
10,376,583
N/A

Bingo
December-06 $
December-05 $
% change

47,977
42,215
13.6

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

303,540
292,723
3.7

2,808,935
806,197
248.4

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

59,661,861
39,716,987
50.2

Unclaimed Property
December-06 $
December-05 $
% change

Please note that some totals throughout Tax Facts may not add due to rounding.

SOURCE: THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS, ARIZONA DEPARTMENT OF
REVENUE
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

December 2006 Tax Facts

TABLE 1
“New” Returns Filed in 2006 for Tax Year 2005
Through December 2006
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

2,933
55,048

1.0%
19.6%

($24,238)
$2,725

$4
$1

19.7%
4.1%

71.5%
85.3%

6.1%
9.7%

2.7%
0.9%

14.2%
3.9%

14.6%
15.4%

56,327
39,647

20.1%
14.1%

$7,369
$12,387

$24
$95

6.1%
12.0%

76.2%
60.6%

16.7%
25.9%

1.1%
1.5%

4.9%
7.6%

24.7%
36.6%

30,017
21,246

10.7%
7.6%

$17,364
$22,342

$166
$267

19.2%
24.9%

49.6%
44.0%

29.2%
28.4%

1.9%
2.8%

8.1%
7.0%

43.3%
47.5%

15,226
19,785

5.4%
7.0%

$27,395
$34,530

$388
$550

28.5%
34.8%

42.7%
39.4%

25.9%
22.2%

2.9%
3.6%

7.2%
7.6%

46.3%
46.5%

11,822
15,370

4.2%
5.5%

$44,636
$60,591

$780
$1,133

44.1%
59.4%

34.8%
26.4%

17.5%
11.5%

3.6%
2.7%

9.2%
12.8%

45.7%
46.4%

6,486
5,331

2.3%
1.9%

$85,624
$131,105

$1,790
$3,254

70.1%
70.3%

20.4%
20.5%

7.6%
6.9%

1.9%
2.2%

14.8%
17.6%

45.5%
44.0%

1,260
224

0.4%
0.1%

$288,846
$693,502

$9,402
$29,848

64.3%
67.4%

25.6%
23.3%

7.5%
5.3%

2.7%
4.0%

23.8%
25.6%

37.8%
34.8%

132

0.0% $2,236,137

$92,163

56.2%

26.3%

5.8%

11.7%

25.5%

35.0%

280,854

$23,532

$423

16.9%

48.9%

15.7%

1.5%

7.2%

33.9%

1.7%

7.5%

34.2%

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

*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

December 2006 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
December 2006
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
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

$41,962
$36,569
$19,538

4,435
3,865
2,065

$44,848
$62,163
$162,692
$17,315
$413,377
$15,233
$36,758

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

$578,908
$10,502
$67,272
$29,757

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

$70,915
$8,440
$18,497
$145,992
$18,980
$4,191

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

$19,727
$88,561
$43,050

2,085
9,360
4,550

$24,562
$7,683

2,596
812

$31,034
$34,062

3,280
3,600

$656,219
$240,381
$34,857
$45,094
$2,184,163
$303,348
$231,733
$18,734
$1,644,416
$2,293,198
$437,249
$52,559
$42,842
$4,239,704
$131,166
$1,307,053
$13,963,748
$155,303
$656,219

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 13

Distribution
$2,221,129
$835,128
$1,568,695
$61,481
$57,498

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

$361,528
$38,603
$244,677
$505,580

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

$51,329
$39,408
$93,244
$46,693
$38,793
$93,055

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

$252,861
$372,787
$132,368
$53,269
$5,012,471

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

$322,357
$307,218
$77,396
$105,260
$194,247
$21,279
$16,671
$100,512
$30,788

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

$206,547
$8,705

21,830
920

$101,523
$116,614
$34,819
$102,753
$38,130
$3,122
$385,749
$317,673
$103,463

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

$216,954
$92,251
$18,639
$839,953

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

$45,935,888

4,860,323

December 2006 Tax Facts

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

$34,218
$15,932
$29,820

4,435
2,065
3,865

$36,571
$50,691
$132,667
$14,119
$337,089
$12,422
$29,975

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

$472,071
$8,564
$54,857
$24,265

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

$57,827
$6,882
$15,084
$119,050
$15,477
$3,418

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

$16,835
$72,217
$35,105

2,182
9,360
4,550

$20,029
$6,265

2,596
812

$25,307
$27,776

3,280
3,600

$535,114
$196,019
$28,424
$36,772
$1,781,077
$247,366
$188,967
$15,277
$1,340,941
$1,869,991
$356,555
$42,859
$34,936
$3,457,271
$106,960
$1,065,838
$11,386,752
$126,642
$1,811,222

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

Distribution
$681,006
$50,135
$31,633
$46,887
$47,550

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

$294,808
$31,479
$199,522
$412,276

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

$41,856
$32,135
$76,267
$38,076
$1,279,194
$75,882

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

$206,196
$303,989
$107,939
$43,438
$4,087,424

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

$262,866
$250,521
$63,113
$85,835
$158,399
$17,352
$13,595
$122,938
$25,106

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

$168,429
$7,098

21,830
920

$82,787
$95,093
$28,393
$83,790
$31,093
$2,546
$314,560
$259,047
$84,369

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

$176,916
$75,226
$15,199
$684,941

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

TOTAL

$37,500,420

4,860,420

Page 14

December 2006 Tax Facts