ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

April 25, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

February 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
February 2007

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 37,758,536
(45.7%)

$ 2,050,609,828
4.2%

Corporate Income Tax
Net Collections
Percent Change

$ 21,126,878
N/A

$ 549,301,156
23.7%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 359,643,938
Change
8.8%

$ 3,027,955,908
8.3%

Total Big Three Tax Types
Net Collections
Percent Change

$5,627,866,892
8.0%

$ 418,529,352
3.8%

Page 1

February 2007 Tax Facts

TAX FACTS
February 2007
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

$
$
$
$
$

February 2007
18,072,039
294,196,141
(228,573,756)
(45,935,888)
37,758,536

$
$
$
$
$

Fiscal Year Total
(06/07)
644,617,339
2,201,762,042
(428,282,446)
(367,487,107)
2,050,609,828

$
$
$
$
$

February 2006
18,041,261
269,407,378
(182,472,975)
(35,435,744)
69,539,920

$
$
$
$
$

Fiscal Year Total
(05/06)
531,731,000
2,010,223,811
(290,929,713)
(283,485,951)
1,967,539,147

% Change
0.2
9.2
25.3
29.6
(45.7)
% Change
21.2
9.5
47.2
29.6
4.2

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 February 2007, 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 1,487
refunds to individual income taxpayers during February 2007. These refunds totaled $902,558* for an
average of $607. Attorney payments are not included in the refund amount and total $225,639 for the
month. Refunds issued as a result of the FERC case are not included in the total refunds listed in neither
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 2006, the following individual income tax returns were filed:
140X

140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

#

50,299

1,666,899

120,181

130,505

0

46,956

396,130

12,156

177,185

3,480

14

%

1.9%

64.0%

4.6%

5.0%

0.0%

1.8%

15.2%

0.5%

6.8%

0.1%

0.0%

TOTAL
2,603,805

In calendar year 2007 the number of returns filed, and processed, are as follows:
140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

2,108

383,739

11,217

23,147

0

526

160,968

1,661

47,011

411

0

630,788

0.3%

60.8%

1.8%

3.7%

0.0%

0.1%

25.5%

0.3%

7.5%

0.1%

0.0%

100%

140X
#
%

Page 2

February 2007 Tax Facts

The 630,788 returns representing current and prior tax years, filed through February 2007 compares to
599,747 returns filed during the same period of time in 2006 for an annual increase of 5.2%. For the tax
year 2006 filed in 2007, 612,190 returns have been filed, a 5.3% increase over filings through February 2006
for tax year 2005.

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 449,733 returns in calendar
year 2007 for tax year 2006 from filers who also have returns on record from calendar year 2006 with the
same marital status. On average, these filers experienced a 5.5% increase in FAGI and a 1.7% decrease in
tax liability. More specifically, 39.3% of these filers experienced a decrease in tax liability; on average a
decrease of 11.3% in FAGI with a corresponding average decrease in tax liability of 30.7%. Filers with an
increase in tax liability totaled 206,676 or 46.0%, with an average FAGI increase of 23.9% and an average
tax liability increase of 35.2%.

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

2007 CYTD
2006 CYTD
% Change

Average
$ 525.09
$ 477.01
10.1

Number
467213
437,947
6.7

"New" Filers in Calendar Year 2007
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2007. "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 82,460 "new" returns have been filed thus far in 2007,
representing approximately 96,555 persons, not including dependents. The average Federal Adjusted
Gross Income is $17,940 with an average tax liability of $189. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 14.4% had a married filing joint
filing status, 3.2% claimed a 65 and Over Exemption and 55.1% 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 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 February 2007
for tax year 2006 are as follows:
01/07
01/06
01/07
01/06
01/07
01/06

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

Total 01/07
Total 01/06

$
$
$
$
$
$
$
$

% change

75,103,436
6,076,722
N/A
3,712
3,492
6.3
590,778
204,433
N/A
75,694,214
6,281,155
N/A
Page 3

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

694,284,196
569,847,588
21.8
2,980
2,670
11.4
133,249,551
93,467,122
42.6
827,533,747
663,314,710
24.8
February 2007 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 July 2005
through September 2006, $711.1 million was received for the third quarter of 2005. 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%
23.9%

3rd Quarter 2006
4th Quarter 2006
1st Quarter 2007

4.8%
10.7%
(17.2%)

As of February 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 2007
Calendar Year 2006
% Change

Number
Amount
1,740 $
717,627
3,392 $ 1,338,387
(48.7)
(46.4)

$
$

Average
412
395
4.3

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 returns filed in 2007.

Check Off
Voluntary Donation
Number of Returns

February 2007
$ 998,335
$
6,229
145,313

Calendar Year Total
$1,201,095
$
7,016
178,307

Contributions on the Individual Income Tax Return
Through February 2007, 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
2,295
2,786
1,175
656
92
1,898
237
163
32

Page 4

$
$
$
$
$
$
$
$
$

Amount
41,255
56,021
21,170
10,412
10,678
39,009
4,656
4,360
648

Average
$ 17.98
$ 20.11
$ 18.02
$ 15.87
$ 116.07
$ 20.55
$ 19.65
$ 26.75
$ 20.25

February 2007 Tax Facts

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

Gross Collections
Refunds
Net Collections

Feb 2007
$22,671,285
($1,544,406)
$21,126,879

Feb 2006
$29,206,362
($26,798,202)
$2,408,160

% Change
(22.4)
(94.2)
777.3

Fiscal Year Total Prior Fiscal Year Total
$612,332,165
$517,762,684
($63,031,009)
($73,844,589)
$549,301,156
$443,918,095

% Change
18.3
(14.6)
23.7

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their Arizona tax
liability exceeds $1,000 and (2) they are required to file federal estimated tax payments.
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.
Feb 2007
Feb 2006

$18,918,703
$16,440,236

Calendar Year Total
Calendar Year Total

$50,279,660
$41,582,438

% Change

15.1%

% Change

20.9%

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
Feb 2007
Feb 2006
CY 2007
CY 2006

Less
than
$50,000
96
59
270
196

$50,000 up
to
$100,000
12
14
25
35

$100,000
up to
$500,000

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

15
18
46
39

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

3
0
4
5

$10,000,000
and more

Total

0
0
0
0

129
94
354
281

3
3
9
6

%
chg
37.2
26.0

The next table shows the dollars of eft estimated payments received from those counts above.
Size of
Payment Î
Feb 2007
Feb 2006
CY 2007
CY 2006

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

$1,161,369

$800,000

$3,260,873

$2,340,000

$9,210,000

$16,772,242

$800,112

$881,335

$3,413,022

$0

$8,178,000

$13,272,469

$3,219,714

$1,636,113

$10,620,890

$3,090,000

$22,042,018

$40,608,735

$2,592,784

$2,402,487

$8,093,022

$4,017,000

$18,779,905

$35,885,198

Page 5

% chg
26.4%
13.2%

February 2007 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
2.9%

03
1.4%

04
0.6%

05
78.3%

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 125,212 corporate returns showing a fiscal year-end of 2005.
The type of return received is indicated below:

#
%

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

Through February 2007, 4,885 documents were received for a fiscal year-end of 2006, distributed as follows:

#
%

120 X
(amended)
7
0.2

120 (regular)

120S (S corp)

2,106
43.1

2,082
42.6

99T (exempt
org.)
6
0.1

120 A (short form)
684
14.0

The figures for the 2006 returns are most meaningful when compared to 2005 returns received during the
same period of time in the previous year. Through February 2006, the Department of Revenue received
13,547 documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen
a 63.9% decrease in the number of corporate returns processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax collections, called
Urban Revenue Sharing. The amount of money to be distributed during Fiscal Year 2006/07 is 15.0% of net
proceeds from Fiscal Year 2004/05 income tax. Amounts returned for February2007 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

February 2007 Tax Facts

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

February 2007
$147,417,646
285,675,840
23,123,752
52,711,443
68,820,912
$577,749,593

February 2006
$135,442,823
257,718,232
26,149,998
48,875,062
56,817,651
$525,003,766

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

Fiscal Year Total
(06/07)
$1,222,294,942
2,389,282,305
217,104,077
446,502,967
553,477,773
4,828,662,065

Fiscal Year Total
(05/06)
$1,133,847,946
2,192,912,886
212,946,933
414,500,167
474,434,789
$4,428,642,722

% change
8.8
10.8
(11.6)
7.8
21.1
10.0
% change
7.8
9.0
2.0
7.7
16.7
9.0

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

February 2007
$359,643,938
59,718,889
36,854,412
52,711,443
68,820,912
$577,749,593

February 2006
$330,582,460
54,867,888
33,860,706
48,875,062
56,817,651
$525,003,766

% change
8.8
8.8
8.8
7.8
21.1
10.0

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

Fiscal Year Total (06/07)
$3,027,955,908
495,151,681
305,573,736
446,502,967
553,477,773
$4,828,662,065

Fiscal Year Total (05/06)
$2,796,923,976
459,321,803
283,461,987
414,500,167
474,434,789
$4,428,642,722

% change
8.3
7.8
7.8
7.7
16.7
9.0

Page 7

February 2007 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 Devices
911 Wireline
911 Wireless

5.6
3.125%
5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
0%
5.6%
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

February
2007
$141,441
510,900
37,446,126
14,784,152
122,806
554,037
1,700,130
41,532,194
3,953,262
10

% Chg
(3.8)
(14.0)
27.4
22.9
38.5
22.2
(3.0)
9.8
(6.0)
(31.1)

Fiscal Year
Total
$2,339,460
5,296,925
305,728,429
117,142,745
641,060
4,412,682
13,490,077
309,798,861
30,964,549
39

17,058,451
84,787,106
213,705,424
2,487,487
1,735
13,019,774
(4)
23,123,752
(6,121)
873,634
325,622
588,208

14.9
12.2
6.0
1.5
75.4
14.7
N/A
(11.6)
N/A
10.4
440.3
93.6

127,729,380
762,132,691
1,819,466,023
30,529,573
15,615
76,601,974
563
217,772,740
48,878
3,653,064
659,122
4,432,441

9.3
16.2
4.3
74.1
1.9
8.4
N/A
2.3
(42.8)
(9.5)
217.4
91.3

959,185

(18.6)

8,029,107

(12.7)

911,131
$458,580,441

(12.0)
8.7

7,129,682
$3,848,015,683

(15.3)
8.1

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

% Chg
24.1
(30.5)
12.2
13.7
(36.4)
(4.3)
3.2
9.5
6.2
N/A

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

February 2007
$2,832,054
16,357,406
749,169,430
295,822,722
2,456,936
11,085,727

% Chg
(3.9)
(14.2)
27.2
22.7
38.5
22.1

Fiscal Year
Total
$47,526,936
169,671,005
6,119,201,742
2,345,349,597
12,834,862
88,345,116

% Chg
25.7
(30.7)
12.0
13.5
(36.6)
(4.5)

34,019,591
831,039,541
79,116,212
337
341,332,931
1,696,601,567
4,276,335,273

(3.1)
9.8
(6.1)
(28.7)
14.8
11.7
5.9

270,109,507
6,203,326,691
620,265,686
2,548
2,557,644,991
15,258,893,401
36,430,435,661

3.1
9.3
6.1
N/A
9.1
15.4
4.1

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 2007 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class continued

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

February 2007
99,568,279
1,235
236,843,068
0
470,869,516
(204,031)
$9,143,247,794

% Chg
1.5
165.6
14.6
N/A
(10.2)
N/A
8.5

Fiscal Year
Total
1,222,213,187
8,112
1,395,102,705
12,276
4,371,612,059
1,642,454
$77,114,198,535

% Chg
73.8
1.6
8.3
N/A
2.2
(42.5)
8.2

*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. 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 February 2007 is shown in the County Share column.
County Share % of Total FYTD County Share
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

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

404,371
1,185,014
935,248
403,220
253,120
300,000
178,033
35,403,927
1,575,016
800,636
8,035,932
1,673,329
337,563
1,901,853
1,480,627
54,867,888

0.7
2.1
1.7
0.7
0.5
0.6
0.3
64.5
3.0
1.4
14.4
3.3
0.6
3.5
2.7

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

%
Change

3,332,022
12,054,069
8,370,004
3,601,861
2,240,226
3,463,104
1,322,620
317,697,318
14,566,551
7,333,170
70,632,713
16,759,931
3,267,889
17,833,965
12,676,238
495,151,681

(3.7)
7.2
4.7
2.3
6.5
53.4
(1.4)
7.6
10.5
2.7
5.6
23.8
9.2
8.7
6.9
7.8

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
February 2007 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 February
2007 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

February 2007 Tax Facts

Road Tax

Excise Tax

Apache

$

74,067

Cochise

$

610,619

$

760,904

$

247,988

Graham

$

173,519

Greenlee

$

109,061

La Paz

$

131,221

Coconino
Gila

Maricopa

$

255,683

$ 31,773,470
$

596,931

Navajo

$

506,575

$

6,026,612

Pinal

$

1,467,245

$

761,284

$

130,917

$ 11,744,112

Mohave
Pima

Jail Tax

Rental Car

Stadium

RV

Surcharge

Tax

Surcharge

Svcs Dist

$

$
$ 542,076

$

Capitol

Tourism

Projects

Authority

190,394

39

132

$ 2,541,222

$ 144,832
$

Hospital
Tax/Health

$

35,542

1,433,373

S Cruz

$

265,413

$

251,633

Yavapai

$

1,321,490

$

660,523

Yuma

$

1,077,180

$

1,077,183

$ 213,757

$ 1,070,415

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in February 2007. The table compares the receipts
to February 2006 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 2007
1,642,349
384,288
1,886,202
18,295,792
1,162,736
350
23,371,717
Fiscal Year (06/07)

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

17,632,380
7,364,955
16,229,270
216,292,957
7,111,058
4,625
264,635,245

$
$
$
$
$
$
$

February 2006
3,155,033
1,151,209
1,448,169
21,926,270
662,341
250
28,343,272

Fiscal Year (05/06)
$
17,266,148
$
7,595,290
$
15,050,605
$
188,712,255
$
6,059,098
$
3,600
$
234,686,996

%
(47.9)
(66.6)
30.2
(16.6)
75.5
40.0
(17.5)
%
2.1
(3.0)
7.8
14.6
17.4
28.5
12.8

*Through February 2007, $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

February 2007 Tax Facts

General Fund revenues from luxury taxes:

Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses

$
$
$
$
$
$
$

February 2007
1,149,644
95,606
471,550
1,232,112
19,111
350
2,968,373

$
$
$
$
$
$
$

FY06/07
12,342,666
1,835,527
4,057,317
26,220,785
588,351
4,625
45,049,271

Other dedicated revenues from luxury taxes:

Corrections Fund
Tobacco Tax & Health Care Fund 2
Tobacco Products Tax Fund 3
Wine Promotional Fund
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund 4
Early Childhood Development and
Health Fund 5

$
$
$
$
$
$
$

February 2007
1,635,907
3,082,095
4,745,760
1,866
523,317
208,074
225,912

$
$
$
$
$
$
$

FY06/07
19,178,112
69,058,234
103,574,472
22,487
5,477,115
2,178,968
463,990

$

9,980,412

$

19,632,236

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

Estate Tax
February 2007 $
February 2006 $
% change

71,962
136,394
(47.2)

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(877,995)
11,027,067
N/A

Bingo
February 2007 $
February 2006 $
% change

47,414
41,004
15.6

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

420,755
411,669
2.2

7,569,319
6,341,307
19.4

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

68,545,332
47,888,049
43.1

Unclaimed Property
February 2007 $
February 2006 $
% 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.
4 This Fund was created by Prop. 201, which increased cigarette tax rates in December 2006.
5 This Fund was created by Prop. 203, which increased cigarette & other tobacco products tax rates in December 2006.

Page 11

February 2007 Tax Facts

TABLE 1
“New” Returns Filed in 2007 for Tax Year 2006
Through February 2007
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

162
13,756

0.2%
16.7%

-$12,561
$3,049

$0
$0

18.5%
4.2%

66.0%
70.3%

15.4%
25.3%

0.0%
0.3%

11.1%
2.6%

26.5%
37.4%

19,930
13,768

24.2%
16.7%

$7,456
$12,337

$16
$50

5.3%
11.1%

61.2%
39.3%

33.2%
49.2%

0.4%
0.4%

2.8%
3.8%

45.8%
63.1%

10,417
7,319

12.6%
8.9%

$17,403
$22,348

$97
$191

17.6%
23.6%

29.3%
29.2%

52.5%
46.4%

0.6%
0.8%

3.6%
2.8%

68.3%
68.5%

4,511
5,112

5.5%
6.2%

$27,353
$34,404

$312
$461

26.4%
31.3%

33.5%
33.1%

39.1%
34.1%

1.0%
1.5%

2.9%
2.8%

63.1%
59.7%

2,784
3,059

3.4%
3.7%

$44,543
$60,484

$677
$1,006

39.7%
62.0%

31.9%
21.5%

27.0%
15.7%

1.4%
0.8%

3.5%
4.5%

58.3%
59.8%

1,079
522

1.3%
0.6%

$85,308
$124,953

$1,585
$2,718

77.7%
80.7%

14.7%
11.7%

7.1%
7.5%

0.5%
0.2%

5.0%
3.6%

61.5%
60.8%

40
1

0.0%
0.0%

$250,388
$592,871

$6,841
$22,020

87.5%
100.0%

10.0%
0.0%

2.5%
0.0%

0.0%
0.0%

7.5%
0.0%

42.5%
100.0%

0

0.0%

$0

$0

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

$17,940

$189

14.4%

39.0%

31.8%

0.5%

3.2%

55.1%

1.5%

7.2%

33.9%

82,460

#DIV/0!

*An asterisked line indicates that the information cannot be released due to confidentiality laws.
NEW RETURNS FILED IN 2006 FOR TAX YEAR 2005
Total
280,854
$23,532

$423

16.9%

48.9%

15.7%

“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

February 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
February 2007
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

$41,959
$36,567
$19,537

4,435
3,865
2,065

$44,845
$62,158
$162,681
$17,314
$413,349
$15,232
$36,756

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

$578,868
$10,502
$67,267
$29,755

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

$70,910
$8,439
$18,496
$145,982
$18,979
$4,191

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

$20,644
$88,554
$43,047

2,182
9,360
4,550

$24,561
$7,682

2,596
812

$31,032
$34,059

3,280
3,600

$656,173
$240,365
$34,854
$45,091
$2,184,011
$303,327
$231,717
$18,733
$1,644,302
$2,293,039
$437,218
$52,556
$42,839
$4,239,410
$131,157
$1,306,963
$13,962,778
$155,292
$2,220,975

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
$835,070
$1,568,586
$61,477
$57,494
$58,308

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

$361,503
$38,601
$244,660
$505,545

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

$51,326
$39,405
$95,509
$46,690
$38,790
$93,048

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

$252,844
$372,761
$132,359
$53,265
$5,012,123

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

$322,334
$307,197
$77,390
$105,253
$194,233
$21,278
$16,670
$100,505
$30,786

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

$206,532
$8,704

21,830
920

$101,516
$116,606
$34,816
$102,746
$38,128
$3,122
$385,723
$317,651
$103,455

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

$216,939
$92,244
$18,638
$839,895

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

$45,935,888

4,860,420

February 2007 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
February 2007
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

$33,629
$15,658
$29,307

4,435
2,065
3,865

$35,941
$49,817
$130,382
$13,876
$331,282
$12,208
$29,458

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

$463,939
$8,417
$53,912
$23,847

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

$56,831
$6,764
$14,824
$116,999
$15,211
$3,359

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

$16,545
$70,973
$34,501

2,182
9,360
4,550

$19,684
$6,157

2,596
812

$24,871
$27,297

3,280
3,600

$525,896
$192,642
$27,934
$36,138
$1,750,395
$243,104
$185,712
$15,013
$1,317,841
$1,837,777
$350,413
$42,121
$34,334
$3,397,713
$105,117
$1,047,477
$11,190,595
$124,460
$1,780,020

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
$669,274
$1,257,158
$49,271
$46,079
$46,731

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

$289,730
$30,937
$196,085
$405,174

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

$41,135
$31,581
$74,954
$37,420
$31,088
$74,574

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

$202,644
$298,753
$106,080
$42,690
$4,017,011

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

$258,338
$246,206
$62,025
$84,356
$155,670
$17,053
$13,360
$120,820
$24,674

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

$165,527
$6,976

21,830
920

$81,361
$93,455
$27,904
$82,347
$30,558
$2,502
$309,141
$254,584
$82,915

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

$173,868
$73,930
$14,938
$673,141

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

$36,854,412

4,860,420

February 2007 Tax Facts