ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

August 24, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

June 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
June 2007

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 265,799,933
(11.1%)

$ 3,196,156,274
(2.6%)

Corporate Income Tax
Net Collections
Percent Change

$ 132,824,980
(11.1%)

$ 986,169,998
11.7%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 379,330,323
Change
3.1%

$ 4,516,180,842
6.1%

Total Big Three Tax Types
Net Collections
Percent Change

$8,698,507,114
3.3%

$ 777,955,236
(4.7%)

Page 1

June 2007 Tax Facts

TAX FACTS
June 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

$
$
$
$
$

June 2007
138,268,468
251,096,443
(77,629,089)
(45,935,888)
265,799,933

$
$
$
$
$

Fiscal Year Total
(06/07)
1,644,072,537
3,292,662,300
(1,189,347,903)
(551,230,660)
3,196,156,274

$
$
$
$
$

June 2006
145,568,069
256,634,913
(67,758,989)
(35,435,744)
299,008,248

%
Change
(5.0)
(2.2)
14.6
29.6
(11.1)

$
$
$
$
$

Fiscal Year Total
(05/06)
1,598,999,056
3,036,760,422
(929,862,455)
(425,228,927)
3,280,668,097

%
Change
2.8%
8.4%
27.9%
29.6%
(2.6)

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 June 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 1,538
refunds to individual income taxpayers during June 2007. These refunds totaled $876,703* for an average
refund of $570. Attorney payments are not included in the refund amount and total $219,855 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

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%

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

#
%

140X

140

140NR

28,071

1,619,917

92,353

1.1%

65.5%

3.7%

140NPR

141 &
141AZ

140A

121,134

0

34,481

380,508

4.9%

0.0%

15.4%

140PY

1.4%

Page 2

140PTC

140EZ

140ET

OTHER

TOTAL

10,933

182,590

3,466

3

2,473,456

0.4%

7.4%

0.1%

0.0%

June 2007 Tax Facts

100%

The 2,473,456 returns representing current and prior tax years, filed through June 2007 compares to
2,373,138 returns filed during the same period of time in 2006 for an annual increase of 4.2%. For the tax
year 2006 filed in 2007, 2,379,863 returns have been filed, a 4.3% increase over filings through June 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 1,624,906 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 6.1% increase in FAGI and a 0.54% increase in
tax liability. More specifically, 38.8% of these filers experienced a decrease in tax liability; on average a
decrease of 19.9% in FAGI with a corresponding average decrease in tax liability of 40.5%. Filers with an
increase in tax liability totaled 809,882 or 49.8%, with an average FAGI increase of 35.1% and an average
tax liability increase of 56.9%.

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

2007 CYTD
2006 CYTD
% Change

Average
$ 634.18
$ 567.68
11.7

Number
1,579,792
1,459,547
8.2

"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 277,863 "new" returns have been filed thus far in 2007,
representing approximately 333,320 persons, not including dependents. The average Federal Adjusted
Gross Income is $22,744 with an average tax liability of $373. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 16.0% had a married filing joint
filing status, 7.1% claimed a 65 and Over Exemption and 34.8% 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 received through June 2007 was $703.1 million, for an
average of $2,993. An additional $135.2 million in estimated payments came from 2005 tax returns that
applied their refunds as a 2006 estimated payment, for an average of $3,079. Estimated payments received
through June 2007 for tax year 2007 are as follows:

June-07
June-06
June-07
June-06
June-07
June-06
June-07
June-06

140 ES Payment
140 ES Payment
% change
Average Payment
Average Payment
% change
Applied Refund
Applied Refund
% change

$
$
$
$
$
$

Monthly Total $
Monthly Total $
% change

Monthly
19,417,642
25,008,950
(22.4)
1,311
1,287
(1.9)
9,520,720
8,400,394
13.3
28,938,362
33,409,345
(13.4)
Page 3

$
$
$
$
$
$
$
$

Cumulative
103,004,574
110,985,104
(7.2)
1,501
1,554
(3.4)
35,390,310
26,326,883
34.4
138,394,884
137,311,988
0.8
June 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 second quarter of 2006, which shows an
increase of 24.0% in withholding payments over the second quarter of 2005. Growth in quarters for which
information is still being gathered is as follows:
3rd Quarter 2006
4th Quarter 2006

1st Quarter 2007
2nd Quarter 2007

4.8%
10.6%

(8.0%)
2.4%

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

12,469 $ 4,492,575 $
13,137 $ 4,696,780 $
(5.1)
(4.3)

360
358
0.7

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.

Check Off
$
Voluntary Donation $
Number of Returns

June 2007
476,960
4,652
67,851

Calendar Year Total
$ 5,504,780
$
93,411
766,524

Contributions on the Individual Income Tax Return
Through June 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
10,671
11,075
5,204
3,046
627
8,391
4,849
1111
579
99

Page 4

$
$
$
$
$
$
$
$
$
$

Amount
237,209
234,251
98,831
46,930
42,594
178,668
135,866
26,952
18,386
3,216

$
$
$
$
$
$
$
$
$
$

Average
22.23
21.15
18.99
15.41
67.93
21.29
28.02
24.26
31.75
32.48

June 2007 Tax Facts

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

June 2007
$138,851,778
($6,026,798)
$132,824,980

June 2006
$152,469,682
($2,988,945)
$149,480,737

% Change
(8.9)
101.6
(11.1)

Gross Collections
Refunds
Net Collections

Fiscal Year Total
$1,067,631,941
($81,461,943)
$986,169,998

Prior Fiscal Year Total
$972,864,673
($89,910,290)
$882,954,383

% Change
9.7
(9.4)
11.7

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.
June 2007
June 2006

$125,109,908
$140,477,656

Calendar Year Total
Calendar Year Total

$331,557,707
$392,667,561

% Change

(10.9%)

% Change

(15.6%)

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
June 2007
June 2006
CY 2007
CY 2006

Less
than
$50,000
663
595
1,823
1,638

$50,000
up to
$100,000
114
101
277
279

$100,001
up to
$500,000

$500,001
up to
$1,000,000

125
125
319
336

$1,000,001
up to
$10,000,000

23
26
53
69

$10,000,001
and more

Total

0
0
0
0

942
868
2,523
2,379

17
21
51
57

%
chg
8.5
6.1

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

Less than
$50,000

$50,000 up
to $100,000

$100,001 up
to $500,000

$500,001 up
to $1,000,000

$1,000,001
and more

Total

$8,821,379

$7,875,427

$29,003,145

$16,213,266

$34,327,200

$96,240,417

$8,781,436

$7,274,910

$26,445,539

$18,598,500

$48,588,456

$109,688,841

$22,952,362

$19,369,181

$72,829,117

$36,219,990

$121,050,862

$272,421,512

$22,547,099

$19,681,967

$73,990,546

$49,564,550

$140,326,166

$306,110,328

Page 5

% chg
(12.3)
(11.0)

June 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
6.1%

03
1.7%

04
1.0%

05
71.2%

06
20.0%

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 June 2007, 67,297 documents were received for a fiscal year-end of 2006, distributed as follows:

#
%

120 X
(amended)
38
0.1

120 (regular)

120S (S corp)

15,320
22.8

44,016
65.4

99T (exempt
org.)
163
0.2

120 A (short form)
7,760
11.5

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 June 2006, the Department of Revenue received 77,542
documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen a 13.2%
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 June 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

June 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

June 2007
$153,944,519
296,800,689
29,434,170
55,786,186
69,633,193
$605,598,756

June 2006
$153,976,194
296,100,224
18,617,865
54,447,754
63,558,030
$586,700,068

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

Fiscal Year Total
(06/07)
$1,848,148,565
3,576,498,745
302,255,656
666,184,022
834,662,434
$7,227,749,423

Fiscal Year Total
(05/06)
$1,742,272,992
3,350,808,572
306,198,808
628,471,192
726,963,631
$6,754,715,195

% change
0.0
0.2
58.1
2.5
9.6
3.2
% change
6.1
6.7
(1.3)
6.0
14.8
7.0

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

June 2007
$379,330,323
62,362,924
38,486,130
55,786,186
69,633,193
$605,598,756

June 2006
$367,824,479
62,375,756
38,494,049
54,447,754
63,558,030
$586,700,068

% change
3.1
(0.0)
(0.0)
2.5
9.6
3.2

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

Fiscal Year Total (06/07)
$4,516,180,842
748,684,984
462,037,141
666,184,022
834,662,434
$7,227,749,423

Fiscal Year Total (05/06)
$4,257,917,335
705,794,789
435,568,248
628,471,192
726,963,631
$6,754,715,194

% change
6.1
6.1
6.1
6.0
14.8
7.0

Page 7

June 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

June 2007
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

% Chg

Fiscal Year
Total

% Chg

($326,637)
814,014
33,727,682
16,100,099
92,018
543,294
1,264,234
40,567,087
5,990,340
(106)
17,441,142
93,203,645
226,292,223
3,969,379
(1)
11,128,886
(4)
29,434,170
1,016
(319,783)
24,384
643,212

N/A
14.5
5.3
13.4
(18.7)
(4.3)
(30.4)
3.1
11.4
N/A
13.7
(2.7)
(0.7)
(20.1)
N/A
2.4
N/A
58.1
N/A
N/A
(12.8)
16.8

$2,129,830
7,978,605
430,153,486
175,520,989
983,045
6,478,117
19,870,111
480,515,167
54,255,695
(39)
196,194,154
1,119,708,942
2,747,814,304
43,549,006
11,286
132,475,665
541
303,010,863
31,553
4,857,045
906,377
6,744,231

(28.6)
(20.4)
12.3
9.3
(23.5)
(2.8)
(1.3)
7.8
8.9
N/A
8.3
10.1
3.7
43.1
(65.3)
6.4
N/A
(1.0)
(69.5)
(19.8)
25.2
74.7

906,074

(30.6)

11,569,497

(18.0)

963,613

(18.6)

11,504,670

(14.6)

$482,459,980

2.3

$5,756,263,138

6.0

$.0305/$.0105 gal

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

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
June 2007

% Chg

Fiscal
Year Total

% Chg

Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing

($6,529,416)
26,057,923
674,825,008
322,155,505
1,841,251
10,871,372
25,303,342

N/A
14.2
5.0
13.0
(18.8)
(4.)
(30.6)

43,350,656
255,531,207
8,609,033,694
3,513,667,361
19,678,951
129,680,750
397,801,716

(27.5)
(20.5)
12.1
9.1
(23.6)
(3.0)
(1.5)

Restaurants & Bars
Amusements
Commercial Lease

811,776,564
119,862,833
(5,314)

2.7
11.0
N/A

9,619,785,333
1,086,363,361
(1,707)

7.7
8.8
N/A

Rental of Personal Property

349,003,065

13.3

3,927,824,025

8.1

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

June 2007 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class (continued)
June 2007

Fiscal
Year Total

% Chg

% Chg

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

$1,865,017,422
4,528,291,673
158,850,771

(3.4)
(1.1)
(20.2)

$22,415,050,588
55,009,403,286
1,743,361,330

9.4
3.5
42.9

0
202,475,160

N/A
1.9

5,694
2,411,634,235

(62.5)
6.3

0
600,372,427

N/A
60.0

12,257
6,091,506,625

N/A
(1.0)

33,866

N/A

1,064,998

(69.3)

Total

$9,690,203,452

2.1

$115,274,754,359

6.1

*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 June 2007 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

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

420,894
1,579,437
1,064,532
457,512
303,650
449,916
165,494
39,763,090
1,870,962
953,557
8,991,977
2,074,414
405,810
2,305,843
1,555,837
62,362,924

% of
Total
0.7
2.5
1.7
0.7
0.5
0.7
0.3
63.8
3.0
1.5
14.4
3.3
0.7
3.7
2.5

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

5,021,101
18,070,800
12,660,616
5,375,653
3,419,115
5,112,397
2,027,882
480,743,687
22,052,113
10,999,873
106,932,435
25,222,115
4,919,780
26,858,340
19,276,688
748,692,595

%
Change
(3.7)
6.4
3.3
0.5
5.0
30.5
(1.1)
5.9
8.4
2.0
4.2
18.4
6.8
6.9
5.9
6.1

*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 June
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 June
2007 and returned to the counties. The rental car surcharge in Maricopa County is $2.50 per car and in
Page 9

June 2007 Tax Facts

Pima County is $3.50 per car. The RV Surcharge in Pima County is $0.50/day on each lease or rental of a
parking space for recreational vehicles.

Road Tax

Excise Tax

Apache

$

98,635

Cochise

$

642,781

$

1,104,330

$

276,222

Graham

$

190,661

Greenlee

$

128,090

La Paz

$

89,002

Coconino
Gila

Maricopa

$

286,818

$ 32,480,644
$

631,372

Navajo

$

615,405

$

6,316,849

Pinal

$

1,512,477

Stadium

RV

Surcharge

Tax

Surcharge

Tax/Health
Svcs Dist

$

$

89,002

$
$ 604,853

$

Capitol

Tourism

Projects

Authority

275,204

(15)

55

$

$ 162,706
$

Hospital

Rental Car

$ 1,092,209

$ 12,061,791

Mohave
Pima

Jail Tax

$

7,615

1,478,331

S Cruz

$

279,746

$

279,765

Yavapai

$

1,416,988

$

708,281

Yuma

$

965,003

$

965,850

$ 192,848

$

6,312

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

June 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,364,450
984,144
2,078,248
36,769,089
1,550,963
1,675
43,748,570

$
$
$
$
$
$
$

Fiscal Year (06/07)
27,674,933
10,755,478
24,758,494
345,565,545
12,547,795
8,100
421,310,346

% Change

June 2006
2,239,953
907,372
1,388,787
25,620,226
741,411
1,375
30,899,124

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

5.6
8.5
49.6
43.5
109.2
21.8
41.6

% Change

26,392,314
11,509,865
23,245,180
288,640,241
9,360,062
5,900
359,153,562

4.9
(6.6)
6.5
19.7
34.1
37.3
17.3

*Through June 2007, $502,860 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.
Page 10

June 2007 Tax Facts

1,954,394

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

$
$
$
$
$
$
$

FY06/07

1,655,115
245,532
519,562
3,013,594
69,773
1,675
5,505,251

$
$
$
$
$
$
$

19,372,453
2,679,877
6,189,622
36,725,992
832,784
8,100
65,808,829

Other dedicated revenues from luxury taxes:
June 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

FY06/07

$

3,232,696

$

29,480,666

$

12,406,772

$

100,500,062

$

5,517,459

$

137,624,177

$

2,015

$

35,965

$

716,379

$

8,323,287

$

285,160

$

3,313,709

$

376,759

$

1,778,847

$

15,706,517

$

74,445,246

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

Estate Tax
June 2007
June 2006
% Change

$
$

20,694
38,769
(46.6)

$
$

35,652
43,502
(18.0)

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(550,763)
11,683,602
N/A

Bingo
June 2007
June 2006
% Change

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

619,387
623,482
(0.7)

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

97,125,191
69,705,035
39.3

Unclaimed Property
June 2007
June 2006
% Change

$ (59,273,769)
$ (40,306,472)
47.1

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

June 2007 Tax Facts

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

2,000
52,269

0.7%
18.8%

-$16,516
$2,741

$2
$1

21.9%
3.8%

69.6%
84.8%

6.1%
10.7%

2.4%
0.8%

14.3%
4.5%

16.0%
15.8%

55,575
39,303

20.0%
14.1%

$7,383
$12,385

$22
$87

5.5%
10.5%

75.3%
60.8%

18.1%
27.4%

1.1%
1.3%

4.9%
7.7%

25.5%
37.1%

29,521
21,521

10.6%
7.7%

$17,365
$22,377

$154
$252

16.7%
21.3%

50.4%
45.4%

30.9%
30.8%

1.9%
2.5%

7.7%
6.8%

43.8%
47.7%

16,050
20,877

5.8%
7.5%

$27,392
$34,509

$362
$521

24.8%
30.9%

43.4%
40.8%

29.3%
24.9%

2.6%
3.5%

6.9%
7.1%

47.9%
46.5%

12,468
15,668

4.5%
5.6%

$44,600
$60,675

$736
$1,077

40.7%
57.4%

36.9%
28.1%

19.2%
11.7%

3.3%
2.8%

8.3%
12.2%

46.6%
46.4%

2.4% $8,573,853
1.8% $129,528

$1,707
$3,060

70.4%
73.8%

21.0%
18.8%

6.7%
5.7%

1.9%
1.7%

14.4%
16.9%

45.9%
43.8%

$8,776
$25,066

67.5%
65.0%

23.7%
23.4%

6.6%
8.0%

2.3%
3.6%

25.1%
30.7%

37.3%
34.3%

0.0% $1,760,814 $139,824

51.5%

37.9%

3.0%

7.6%

27.3%

27.3%

16.0%

49.3%

17.3%

1.5%

7.1%

34.8%

1.5

7.2

33.9

6,646
4,890
875
136
64
277,863

0.3%
0.0%

$279,293
$669,048

$22,744

$373

*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

June 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
June 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

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
173,799

$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

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

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

$317,651
$103,455

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

June 2007 Tax Facts

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

$35,091
$16,339
$30,581

4,435
2,065
3,865

$37,504
$51,983
$136,050
$14,479
$345,683
$12,739
$30,739

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

$484,106
$8,783
$56,256
$24,884

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

$59,302
$7,058
$15,468
$122,085
$15,872
$3,505

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

$17,264
$74,058
$36,000

2,182
9,360
4,550

$20,540
$6,425

2,596
812

$25,952
$28,484

3,280
3,600

$548,757
$201,017
$29,148
$37,709
$1,826,486
$253,672
$193,785
$15,666
$1,404,759
$1,917,666
$365,645
$43,952
$35,826
$3,545,414
$109,687
$1,093,012
$11,677,058
$129,870
$1,857,399

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
177,544
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
$698,368
$1,311,807
$51,413
$48,082
$48,763

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

$302,324
$32,282
$204,609
$422,787

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

$42,924
$32,954
$78,212
$39,047
$32,440
$77,816

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

$211,453
$311,740
$110,691
$44,546
$4,191,633

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

$269,568
$256,908
$64,722
$88,023
$162,437
$17,794
$13,941
$126,073
$25,746

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

$172,723
$7,279

21,830
920

$84,898
$97,518
$29,117
$85,926
$31,886
$2,611
$322,579
$265,651
$86,520

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

$181,426
$77,144
$15,587
$702,403

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

$38,486,130

4,864,165

June 2007 Tax Facts