ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

June 1, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

April 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
April 2007

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 557,731,303
(4.8%)

$ 2,666,024,102
2.8%

Corporate Income Tax
Net Collections
Percent Change

$ 177,629,692
9.7%

$ 805,591,577
18.4%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 398,196,373
Change
3.5%

$ 3,779,240,454
7.1%

Total Big Three Tax Types
Net Collections
Percent Change

$7,250,856,133
6.6%

$1,133,557,368
0.1%

Page 1

April 2007 Tax Facts

TAX FACTS
April 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

$
$
$
$
$

April 2007
642,965,695
254,005,934
(293,304,438)
(45,935,888)
557,731,303

$
$
$
$
$

Fiscal Year Total
(06/07)
1,332,960,938
2,752,184,505
(959,762,457)
(459,358,884)
2,666,024,102

$
$
$
$
$

April 2006
618,672,832
221,762,700
(219,061,246)
(35,435,744)
585,938,542

%
Change
3.9
14.5
33.9
29.6
(4.8)

$
$
$
$
$

Fiscal Year Total
(05/06)
1,194,316,507
2,503,159,312
(749,841,268)
(354,357,439)
2,593,277,111

%
Change
11.6
9.9
28.0
29.6
2.8

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 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 April 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 1,729
refunds to individual income taxpayers during April 2007. These refunds totaled $1,088,784* for an average
refund of $630. Attorney payments are not included in the refund amount and total $272,196 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

9,926

1,245,814

55,032

90,620

0

11,558

309,437

6,507

127,695

2,464

0

1,859,053

0.5%

67.0%

3.0%

4.9%

0.0%

0.6%

16.6%

0.4%

6.9%

0.1%

0.0%

100%

140X
#
%

Page 2

April 2007 Tax Facts

The 1,859,053 returns representing current and prior tax years, filed through April 2007 compares to
1,793,207 returns filed during the same period of time in 2006 for an annual increase of 3.7%. For the tax
year 2006 filed in 2007, 1,806,715 returns have been filed, a 3.8% increase over filings through April 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 1,197,841 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 5.4% increase in FAGI and a 0.72% decrease
in tax liability. More specifically, 39.8% of these filers experienced a decrease in tax liability; on average a
decrease of 17.1% in FAGI with a corresponding average decrease in tax liability of 37.1%. Filers with an
increase in tax liability totaled 578,835 or 48.3%, with an average FAGI increase of 30.5% and an average
tax liability increase of 47.6%.

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

2007 CYTD
2006 CYTD
% Change

Average
$ 625.08
$ 562.52
11.1

Number
1,255,473
1,169,728
7.3

"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 199,663 "new" returns have been filed thus far in 2007,
representing approximately 238,427 persons, not including dependents. The average Federal Adjusted
Gross Income is $21,494 with an average tax liability of $318. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 15.8% had a married filing joint
filing status, 7.1% claimed a 65 and Over Exemption and 38.4% 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 2006 was $700.3 million, for an average of $2,990. An
additional $134.0 million in estimated payments came from 2005 tax returns that applied their refunds as a
2006 estimated payment, for an average of $3,078. Estimated payments received through April 2007 for tax
year 2007 are as follows:

April-07
April-06

140 ES Payment
140 ES Payment
% change
April-07 Average Payment
April-06 Average Payment
% change
April-07
Applied Refund
April-06
Applied Refund
% change
April-07
April-06

$
$
$
$
$
$

Monthly Total $
Monthly Total $
% change

Monthly
13,457,901
33,511,583
(59.8)
851
1,261
(32.5)
9,768,408
6,439,912
51.7
23,226,309
39,951,495
(41.9)
Page 3

$
$
$
$
$
$
$
$

Cumulative
16,169,718
36,274,698
(55.4)
880
1,242
(29.1)
12,826,351
9,079,904
41.3
28,996,069
45,354,602
(36.1)
April 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 first quarter of 2006, which shows an increase
of 38.7% in withholding payments over the first quarter of 2005. Growth in quarters for which information is
still being gathered is as follows:
2nd Quarter 2006
3rd Quarter 2006
4th Quarter 2006

1st Quarter 2007
2nd Quarter 2007

24.0%
4.8%
10.6%

(7.9%)
15.2%

As of April 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.

Number
Calendar Year 2007
Calendar Year 2006
% Change

Amount

Average

7,338 $ 2,700,611 $
10,117 $ 3,658,453 $
(27.5)
(26.2)

368
362
1.7

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.
April 2007
Check Off
$ 1,898,335
Voluntary Donation $
19,319
Number of Returns
256,969

Calendar Year Total
$ 4,089,455
$
33,059
571,134

Contributions on the Individual Income Tax Return
Through April 2007, individual income tax return filers have made the following contributions:

Wildlife
Child Abuse
Special Olympics
Neighbors Helping
AID to Education
Domestic Violence Shelter
National Guard Contributions
Democratic Party
Republican Party
Libertarian Party

Number
8,088
8,700
3,990
2,304
412
6,411
3,709
829
457
86

Page 4

$
$
$
$
$
$
$
$
$
$

Amount
164,969
189,108
78,297
35,788
37,364
141,012
169,667
19,792
13,460
2,974

$
$
$
$
$
$
$
$
$
$

Average
20.40
21.74
19.62
15.53
90.69
22.00
45.74
23.88
29.45
34.58

April 2007 Tax Facts

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

Gross Collections
Refunds
Net Collections

Apr 2007
$181,878,156
($4,248,464)
$177,629,692

Apr 2006
$164,532,013
($2,648,528)
$161,883,485

% Change
10.5
60.4
9.7

Fiscal Year Total Prior Fiscal Year Total
$875,518,516
$763,807,342
($69,926,939)
($83,177,387)
$805,591,577
$680,629,955

% Change
14.6
(15.9)
18.4

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.
Apr 2007
Apr 2006

$82,218,935
$100,248,336

Calendar Year Total
Calendar Year Total

$168,963,073
$212,528,178

% Change

(18.0%)

% 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
Apr 2007
Apr 2006
CY 2007
CY 2006

Less
than
$50,000
448
460
1,053
947

$50,000 up
to
$100,000
75
90
155
165

$100,000
up to
$500,000

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

87
103
177
193

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

10
26
24
40

$10,000,000
and more

Total

0
0
0
0

633
693
1,435
1,371

13
14
26
26

%
chg
(8.7)
4.7

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

$5,613,551

$5,364,041

$18,820,568

$6,992,724

$35,016,890

$71,807,774

$6,080,292

$6,368,934

$22,929,972

$18,924,550

$32,313,011

$86,616,759

$12,816,396

$10,884,454

$39,743,246

$15,904,724

$62,508,662

$141,857,482

$12,505,275

$11,474,265

$43,371,249

$29,086,050

$64,695,410

$161,132,249

Page 5

% chg
(17.1)
(12.0)

April 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
0.9%

05
76.1%

06
18.7%

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 April 2007, 27,929 documents were received for a fiscal year-end of 2006, distributed as follows:

#
%

120 X
(amended)
13
0.0

120 (regular)

120S (S corp)

7,585
27.2

14,749
52.8

99T (exempt
org.)
31
0.1

120 A (short form)
5,551
19.9

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 April 2006, the Department of Revenue received 63,399
documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen a 55.9%
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 April 2007 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

April 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

April 2007
$166,341,614
313,803,617
27,021,534
58,478,229
75,317,875
$640,962,868

April 2006
$159,714,014
303,492,019
26,326,619
56,340,465
66,853,724
$612,726,841

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

Fiscal Year Total
(06/07)
$1,535,023,042
2,983,056,595
266,754,412
556,848,392
696,379,750
$6,038,062,192

Fiscal Year Total
(05/06)
$1,435,291,177
2,766,665,687
265,898,098
522,173,125
601,607,609
$5,591,635,697

% change
4.1
3.4
2.6
3.8
12.7
4.6
% change
6.9
7.8
0.3
6.6
15.8
8.0

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

April 2007
$398,196,373
67,384,988
41,585,403
58,478,229
75,317,875
$640,962,868

April 2006
$384,904,001
64,700,147
39,928,504
56,340,465
66,853,724
$612,726,841

% change
3.5
4.1
4.1
3.8
12.7
4.6

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

Fiscal Year Total (06/07)
$3,779,240,454
621,837,834
383,755,761
556,848,392
696,379,750
$6,038,062,192

Fiscal Year Total (05/06)
$3,527,595,711
581,436,456
358,822,794
522,173,125
601,607,609
$5,591,635,696

% change
7.1
6.9
6.9
6.6
15.8
8.0

Page 7

April 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

April 2007
$388,809
676,430
29,219,558
15,065,799
83,107
529,987
1,736,538
46,604,608
6,595,559
13

% Chg
44.8
4.8
7.5
7.8
15.9
1.0
(0.8)
9.1
13.5
21.6

Fiscal Year
Total
$2,965,564
6,567,618
368,880,239
146,750,080
811,323
5,433,935
16,839,090
396,642,640
43,434,271
66

% Chg
24.9
(25.0)
13.3
11.1
(25.4)
(2.7)
1.6
8.5
10.8
N/A

17,861,200
94,778,954
246,028,631
2,920,039
(2,460)
16,786,201
(24)
27,021,534
(13,423)
526,669
82,230
501,466

0.1
(0.9)
3.5
24.4
N/A
7.6
N/A
2.6
N/A
(7.4)
16.0
33.6

161,357,288
938,323,672
2,280,761,953
35,586,635
11,361
107,388,596
550
267,423,075
30,970
4,590,576
823,236
5,520,699

8.3
12.6
4.0
62.3
(37.6)
7.4
(99.6)
0.6
(73.9)
(9.5)
27.9
82.9

725,086

(40.9)

9,704,788

(16.2)

1,023,314
$509,139,824

(20.3)
3.5

9,531,386
$4,809,379,612

(14.5)
7.0%

Total
*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

April 2007
$7,781,375
21,660,552
584,814,958
301,555,734
1,663,532
10,608,314

% Chg
44.9
4.8
7.6
7.9
16.0
1.1

Fiscal Year
Total
$60,058,042
210,358,865
7,382,974,320
2,937,912,902
16,242,556
108,785,075

% Chg
26.2
(25.1)
13.1
11.0
(25.5)
(2.8)

34,759,905
932,771,241
131,998,669
533
357,505,330
1,897,054,169
4,924,394,715

(0.7)
9.2
13.6
33.8
0.2
(1.0)
3.6

337,140,412
7,941,382,263
869,812,156
3,555
3,230,691,980
18,785,276,127
45,662,995,380

1.5
8.4
10.7
N/A
8.2
11.9
3.8

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

April 2007 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class (continued)
April 2007
116,919,669
(1,154)
305,409,453
(348)
542,366,464
(447,397)

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

% Chg
24.5
N/A
7.7
N/A
2.5
N/A

Fiscal Year
Total
1,424,700,872
5,742
1,955,217,049
12,243
5,367,669,038
1,045,545
$96,292,284,12
1

%Chg
62.1
(32.4)
7.3
(99.5)
0.4
(73.6)

$10,170,815,716
3.8
*As of 11/1/06, these categories are no longer subject to county and state tax.

7.1

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 April 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

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

439,509
1,564,417
1,146,471
460,012
301,362
385,228
183,466
43,394,149
1,965,151
954,722
9,742,098
2,242,092
435,727
2,367,090
1,803,494
67,384,988

0.7
2.3
1.7
0.7
0.4
0.6
0.3
64.4
2.9
1.4
14.5
3.3
0.6
3.5
2.7

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

Change

4,161,471
14,943,132
10,529,616
4,467,220
2,817,265
4,172,164
1,691,408
399,265,408
18,291,084
9,127,274
88,917,225
21,011,264
4,088,361
22,236,021
16,126,533
621,845,446

(4.3)
6.9
4.1
0.9
4.9
43.6
(1.2)
6.8
9.2
2.4
4.9
21.4
7.7
7.6
6.7
6.9

*FYTD totals include correcting entry for prior year-end distribution error.

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 April
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 April 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

April 2007 Tax Facts

Road Tax

Excise Tax

Apache

$

79,820

Cochise

$

686,800

$

1,014,016

$

261,684

Graham

$

169,878

Greenlee

$

120,349

La Paz

$

103,316

Coconino
Gila

Maricopa

$

270,425

$ 35,093,260
$

639,481

Navajo

$

555,707

$

6,770,909

Pinal

$

1,654,001

$

991,809

$

103,315

$ 12,993,635

Mohave
Pima

Jail Tax

Stadium

RV

Surcharge

Tax

Surcharge

Tax/Health
Svcs Dist

$

$
$ 685,693

$

Capitol

Tourism

Projects

Authority

253,067

145

75

$ 3,250,261

$ 182,860
$

Hospital

Rental Car

$

26,211

1,623,915

S Cruz

$

295,470

$

287,760

Yavapai

$

1,421,469

$

710,508

Yuma

$

1,193,975

$

1,193,978

$ 236,601

$

29,441

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in April 2007. The table compares the receipts to
April 2006 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

April 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,406,970
1,013,910
2,126,229
35,294,332
1,195,637
225
42,037,303

$
$
$
$
$
$
$

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

$
$
$
$
$
$
$

22,881,334
8,723,610
20,289,546
274,986,587
9,771,277
5,450
336,657,804

% Change

April 2006
3,487,168
1,333,403
1,916,513
23,951,360
850,493
275
31,539,212

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

(31.0)
(24.0)
10.9
47.4
40.6
(18.2)
33.3

% Change

21,850,909
9,607,134
19,319,833
237,127,093
7,669,521
4,000
295,578,490

4.7
(9.2)
5.0
16.0
27.4
36.3
13.9

*Through April 2007, $503,300 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.

Page 10

April 2007 Tax Facts

General Fund revenues from luxury taxes:
April 2007
Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

FY06/07

1,684,879
252,417
531,557
2,810,259
53,603
225
5,332,940

$
$
$
$
$
$
$

16,016,934
2,173,498
5,072,385
31,004,500
707,861
5,450
54,980,628

Other dedicated revenues from luxury taxes:
April 2007
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

$

2,454,227

FY06/07
$

23,651,458

$

7,324,483

$

81,099,335

$

10,986,725

$

121,615,785

$

4,244

$

29,616

$

732,949

$

6,818,731

$

291,722

$

2,715,288

$

351,636

$

1,063,274

$

14,558,377

$

44,683,690

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

Estate Tax
April 2007
April 2006
% Change

$
$

254,109
67,964
273.9

$
$

80,090
78,125
2.5

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(571,457)
11,562,910
N/A

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

538,559
532,304
1.2

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

67,343,982
46,864,967
43.7

Bingo
April 2007
April 2006
% Change

Unclaimed Property
April 2007
April 2006
% Change

$
$

(2,242,564)
(1,335,777)
(67.9)

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

April 2007 Tax Facts

TABLE 1
“New” Returns Filed in 2007 for Tax Year 2006
Through April 2007
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

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

Married
Joint

Single

Unmarried Married Over 65
With
Head
Separate
Dependents

1,225
37,462

0.6%
18.8%

-$12,136
$2,833

$0
$0

20.0%
4.0%

71.7%
81.8%

7.1%
13.7%

1.3%
0.5%

15.7%
4.5%

15.7%
20.2%

43,443
28,973

21.8%
14.5%

$7,399
$12,361

$20
$73

5.6%
11.5%

72.2%
53.8%

21.5%
33.9%

0.7%
0.9%

4.8%
8.1%

30.0%
44.6%

21,735
15,340

10.9%
7.7%

$17,379
$22,361

$131
$229

18.3%
23.6%

42.7%
40.9%

37.6%
33.7%

1.3%
1.8%

7.8%
7.3%

51.2%
52.2%

10,495
13,578

5.3%
6.8%

$27,385
$34,498

$348
$503

25.8%
30.7%

43.1%
41.7%

29.1%
25.0%

2.0%
2.6%

7.3%
7.7%

48.3%
45.6%

8,378
10,657

4.2%
5.3%

$44,600
$60,753

$718
$1,055

39.5%
56.4%

38.6%
29.0%

19.6%
12.6%

2.4%
2.0%

8.7%
12.2%

45.3%
45.8%

4,577
3,226

2.3%
1.6%

$85,723
$128,309

$1,675
$2,989

71.4%
75.4%

20.7%
17.6%

6.6%
6.0%

1.3%
1.0%

13.7%
15.1%

46.5%
45.4%

496
50

0.2%
0.0%

$277,591
$676,032

$8,636
$24,665

71.3%
74.5%

20.5%
13.7%

7.2%
11.8%

1.0%
0.0%

23.1%
23.5%

39.0%
45.1%

0.0% $1,616,509 $124,617

58.6%

37.9%

0.0%

3.4%

34.5%

20.7%

15.8%

47.3%

20.1%

1.0%

7.1%

38.4%

1.5

7.2

33.9

28
199,663

$21,494

$318

*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

April 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
April 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

April 2007 Tax Facts

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

$37,930
$17,661
$33,055

4,435
2,065
3,865

$40,538
$56,189
$147,059
$15,651
$373,655
$13,769
$33,226

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

$523,280
$9,493
$60,808
$26,897

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

$64,100
$7,629
$16,720
$131,964
$17,156
$3,789

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

$18,661
$80,051
$38,914

2,182
9,360
4,550

$22,202
$6,945

2,596
812

$28,052
$30,789

3,280
3,600

$593,161
$217,283
$31,507
$40,761
$1,974,283
$274,199
$209,466
$16,934
$1,503,464
$2,072,841
$395,233
$47,509
$38,725
$3,832,304
$118,562
$1,181,457
$12,621,949
$140,379
$2,007,697

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
175,794
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
$754,879
$1,417,957
$55,574
$51,973
$52,709

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

$326,788
$34,894
$221,166
$456,998

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

$46,397
$35,621
$84,541
$42,206
$35,065
$84,113

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

$228,563
$336,965
$119,648
$48,150
$4,530,814

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

$291,381
$277,697
$69,959
$95,146
$175,581
$19,234
$15,069
$136,274
$27,830

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

$186,699
$7,868

21,830
920

$91,767
$105,409
$31,473
$92,879
$34,466
$2,822
$348,682
$287,147
$93,521

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

$196,107
$83,386
$16,848
$759,241

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

$41,585,403

4,862,415

April 2007 Tax Facts