ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

November 18, 2008

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

September 2008 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
September 2008

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 294,737,101
(3.4)

$ 670,473,701
(7.8)

Corporate Income Tax
Net Collections
Percent Change

$ 132,083,502
(25.6)

$ 174,529,171
(27.4)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 342,275,305
Change
(6.7)

$ 1,043,707,764
(7.3)

Total Big Three Tax Types
Net Collections
Percent Change

$1,888,710,636
(9.8)

$ 769,095,908
(9.5)

December 2007 was the first month that the department used a new computer system to process individual
income tax. Some of the reports necessary to provide Tax Facts information are still under development.
Those sections have been pulled from this report. Once the information is available it will be sent out.
We apologize for any inconvenience this may cause.

Page 1

September 2008 Tax Facts

TAX FACTS
September 2008
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

September 2008
$
124,307,996
256,366,911
(25,278,023)
(60,639,783)
$
294,757,101

September 2007
% Change
$
150,661,494
(17.5)
237,285,048
8.0
(25,682,232)
(1.6)
(57,044,911)
6.3
$
305,219,399
(3.4)

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year Total
(07/08)
$
158,761,036
773,973,559
(80,341,544)
(181,919,350)
$
670,473,701

Fiscal Year Total
(06/07)
% Change
$
194,479,382
(18.4)
787,261,198
(1.7)
(83,773,331)
(4.1)
(171,134,732)
6.3
$
726,832,517
(7.8)

Federal Employee Retirement Contribution Project (FERC)
Kerr vs. ADOR or FERC, a Supreme Court tax settlement case has resulted in the distribution of six refunds
to individual income taxpayers during September 2008. These refunds totaled $8,679 for an average of
$1,447. Attorney payments are not included in the refund amount and total $2,170 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.

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

2008 CYTD
2007 CYTD
% Change

Average
$
686.24
$
636.60
7.8

Number
1,764,393
1,687,392
4.6

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from January
2006 through March 2007, $907.1 million was received for the first quarter of 2006. The latest complete
quarter (15 months of information has been compiled) is the third quarter of 2007, which shows an increase
of 5.00% in withholding payments over the third quarter of 2006. Growth in quarters for which information is
still being gathered is as follows:
4th Quarter 2007
1st Quarter 2008

(1.94%)
(0.25%)

2nd Quarter 2008
3rd Quarter 2008

1.67%
1.16%

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.
Page 2

September 2008 Tax Facts

Clean Elections
As a result of the November 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 2008.

Check Off
Voluntary Donation
Number of Returns

September 2008 Calendar Year Total
$ 62,020
$ 6,094,900
$
482
$
51,722
8,150
850,650

Contributions on the Individual Income Tax Return
Through September 2008, individual income tax return filers have made the following contributions:
Number
11,168 $
11,388
5,165
3,022
800
8,407
4,883
3,141
1,149
632
28
80

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

Amount
239,507
251,258
99,862
53,086
102,346
190,773
125,497
68,938
28,497
15,443
557
1,952

Average
$ 21.45
22.06
19.33
17.57
127.93
22.69
25.70
21.95
24.80
24.44
19.89
24.40

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

September 2008
$141,909,038
($9,825,536)
$132,083,502

September 2007
$190,463,885
($12,876,823)
$177,587,062

% Change
(25.5)
(23.7)
(25.6)

Gross Collections
Refunds
Net Collections

Fiscal Year Total Prior Fiscal Year Total
$200,216,382
$258,325,043
($25,687,211)
($17,834,110)
$174,529,171
$240,490,933

% Change
(22.5)
44.0
(27.4)

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.
September 2008
September 2007

$127,737,011
$177,731,812

Calendar Year Total
Calendar Year Total

$491,061,766
$557,793,469

% Change

(28.1%)

% Change

(12.0%)

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
September 2008
September 2007
CY 2008
CY 2007

Less
than
$50,000
580
637
2,567
2,724

$50,000
up to
$100,000
109
99
385
400

$100,001
up to
$500,000

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

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

18
35
82
95

19
23
65
85

131
124
465
477
Page 3

$10,000,001
and more

Total

%
chg

1
858
(6.6)
1
919
3
3,567
(5.7)
1
3,782
September 2008 Tax Facts

The next table shows the dollars of eft estimated payments received from those counts above.
Size of Payment
Î
September 2008
September 2007
CY 2008
CY 2007

Less than
$50,000

$50,000 up
to $100,000

$100,001 up
to $500,000

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

$7,306,367

$7,246,364

$29,527,048

$12,125,300

$8,383,477

$7,189,862

$27,573,024

$24,104,277

$30,572,757

$26,410,014

$104,107,337

$34,657,025

$28,260,487

$108,682,538

$1,000,001
and more

Total

%
chg

$47,224,100

$103,429,179

(24.1)

$69,037,030

$136,287,670

$57,492,855

$192,828,683

$411,411,646

$65,822,267

$214,217,692

$451,640,009

(8.9)

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 07/08 by corporate fiscal year. For example, in FY 07/08, 22.7%
of the refund dollars paid were for corporate fiscal years ending in 2003 or before. The percentages are for
refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 07/08

03 & Prior
22.7%

04
4.7%

05
3.2%

06
57.2%

07
10.8%

08
1.4%

Corporate Fiscal Year-End:
FY 08/09

04 & Prior
14.3%

05
5.6%

06
19.5%

07
56.2%

08
4.4%

09
0.0%

The corporate refunds shown above are those refunds for which a check is mailed to the corporation.
Sometimes corporations choose to apply their refund as an estimated payment. The following table
presents refunds applied as estimated payments in the most recent month and for the calendar year.
September 2008
September 2007
% Change

$7,398,736
$13,363,195
(44.6%)

Calendar Year Total
Calendar Year Total
% Change

$116,794,331
$69,389,168
68.3%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 124,953 corporate returns showing a fiscal year-end of 2006.
The type of return received is indicated below:

#
%

120 X
(amended)
221
0.2

120 (regular)

120S (S corp)

36,461
29.2

75,661
60.5

99T (exempt
org.)
513
0.4

120 A (short form)
12,097
9.7

Through September 2008, 105,670 documents were received for a fiscal year-end of 2007, distributed as
follows:

#
%

120 X
(amended)
138
0.1

120 (regular)

120S (S corp)

28,080
26.6

65,979
62.4

99T (exempt
org.)
389
0.4

120 A (short form)
11,084
10.5

The figures for the 2007 returns are most meaningful when compared to 2006 returns received during the
same period of time in the previous year. Through September 2007, the Department of Revenue received
97,897 documents with a fiscal year-end of 2006. Compared to 2007 documents, the Department has seen
a 7.9% increase in the number of corporate returns processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax collections, called
Urban Revenue Sharing. The amount of money to be distributed during Fiscal Year 2007/08 is 15.0 of net
proceeds from Fiscal Year 2005/06 income tax. Amounts returned for September 2008 are shown on Table
2, at the end of this report.

Page 4

September 2008 Tax Facts

TRANSACTION PRIVILEGE, SEVERANCE AND USE TAXES
Transaction Privilege, Severance and Use Tax Receipts
The Arizona transaction privilege and severance tax consists of many classifications of tax. These
classifications include but are not limited to retail, contracting, amusements, restaurants and bars,
hotel/motel and mining severance tax. The collections for all such categories are divided, per statute, into
two parts. One part is called distribution base; the other part is known as non-shared. The division of
collections into these two parts varies from category to category. For example, retail sales tax is 40%
distribution base and 60% non-shared. In contrast, contracting is 20% distribution base and 80% nonshared. Use tax is 100% non-shared. At the close of each month, transaction privilege and severance tax
collections are aggregated by category and total distribution base and non-shared portions are calculated.
The amount shown as "Use Tax" in the table below includes use tax, use inventory tax and jet fuel use tax.
Education tax is in accordance with Proposition 301 resulting in an additional 0.6% education tax being
added to most business classifications.
The "Other Revenue" category includes county excise, road, jail and hospital taxes and various other excise
taxes, such as the 911 excise tax.
September 2008
September 2007
% change
Distribution Base
$136,829,482
$145,131,324
(5.7)
Non shared
266,933,990
287,350,016
(7.1)
Use Tax
28,148,827
29,437,063
(4.4)
Education Tax
50,027,475
53,803,373
(7.0)
Other Revenues
62,009,338
65,768,661
(5.7)
Total Collections
$543,949,112
$581,490,438
(6.5)

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

Fiscal Year Total (08/09)
$411,485,826
811,435,780
90,350,523
152,522,432
188,862,066
$1,654,656,626

Fiscal Year Total (07/08)
$446,188,312
882,628,921
89,840,980
165,173,935
202,452,404
$1,786,284,552

% change
(7.8)
(8.1)
0.6
(7.7)
(6.7)
(7.4)

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.
September 2008

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

September 2007

$342,275,305
55,429,623
34,207,370
50,027,475
62,009,338
$543,949,112
Fiscal Year Total (08/09)

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

$1,043,707,764
166,692,908
102,871,456
152,522,432
188,862,066
$1,654,656,626
Page 5

$366,842,873
58,792,700
36,282,831
53,803,373
65,768,661
$581,490,438
Fiscal Year Total (07/08)

$1,126,360,250
180,750,885
111,547,078
165,173,935
202,452,404
$1,786,284,551

% change

(6.7)
(5.7)
(5.7)
(7.0)
(5.7)
(6.5)
% change

(7.3)
(7.8)
(7.8)
(7.7)
(6.7)
(7.4)

September 2008 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
Tax Rate

Transporting

911 Wireline
911 Wireless

(14.6)

508,423

5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

(47.8)

1,387,158

(36.4)

51,794,529
10,547,433
13,218
286,200
1,269,904
35,989,530
3,715,435
2

15.6
(28.1)
N/A
(57.2)
(24.2)
(0.8)
1.7
N/A

148,832,868
39,579,433
23,460
1,110,237
3,985,061
107,693,115
12,838,829
21

12.6
(12.6)
N/A
(39.4)
(20.1)
(4.0)
0.7
N/A

5.6

14,944,931

(5.2)

46,025,128

(5.1)

5.6
5.6
2.5
0
5.5
0
5.6

70,981,300
201,120,503
4,038,101
(266)
7,960,997
(2)
28,148,827

(19.3)
(5.9)
13.0
N/A
(0.3)
(75.8)
(4.4)

226,019,700
598,457,815
10,170,058
(267)
24,905,883
(9)
90,350,523

(18.1)
(8.4)
(13.2)
N/A
(0.9)
N/A
0.6

(57)

N/A

(110)

N/A

321,638
36,286
533,696
1,335,907

(24.8)
(11.5)
(0.1)
(6.4)

993,271
86,907
1,600,440
4,355,049

(27.2)
(37.4)
(5.5)
50.5

957

N/A

1,558

N/A

(0)

N/A

(6,936)

N/A

433,737,207

(6.5)

$ 1,318,996,960

(7.4)

.0305/.0105 gal
---0.20/month per
active service
0.20/month per
active service

$

$

% Chg

(10.0)

0

Total

Fiscal Year Total

587,769

3.125

Rental Occupancy Tax*
Jet Fuel
Jet Fuel Use Tax
Telecomm Devices
911 Telecommunications

$

% Chg

189,717

5.6

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

September 2008

*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
September 2008

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

$3,797,704
16,276,583
1,036,193,573
211,054,047
264,795
5,729,357
25,408,387
720,049,594

% Chg

(14.8)
(47.9)
15.5
(28.2)
N/A
(57.2)
(24.3)
(1.0)

Fiscal
Year Total

$11,767,460
44,434,815
2,978,028,445
792,086,823
472,403
22,225,747
79,757,913
2,155,145,289

% Chg

(10.1)
(36.4)
12.6
(12.7)
N/A
(39.4)
(20.2)
(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 6

September 2008 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class continued
September 2008

% Chg

Amusements
74,342,135
1.5
Commercial Lease
53
N/A
Rental of Personal Property
299,007,041
(5.3)
Contracting
1,420,280,117
(19.4)
Retail
4,023,998,634
(6.1)
Mining Severance
161,594,357
12.8
Timber Severance*
(175)
N/A
Hotel/Motel
144,794,020
(0.5)
Membership Camping*
0
N/A
Use Tax
563,481,782
(4.7)
Rental Occupancy Tax*
(1,947)
N/A
Total
$8,706,270,058
(6.6)
*As of 11/1/06, these categories are no longer subject to county and state tax.

Fiscal
Year Total

256,922,989
692
921,055,793
4,523,827,733
11,976,948,687
407,108,550
(175)
453,106,351
0
1,814,674,982
(3,806)
$26,437,560,692

% Chg

0.6
N/A
(5.2)
(18.1)
(8.5)
(13.3)
N/A
(1.0)
N/A
0.6
N/A
(7.5)

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 September 2008 is shown in the County Share column.

Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

$

$

County
Share
393,655
1,470,581
958,954
449,669
315,895
344,067
141,455
35,153,029
1,645,085
875,766
7,969,468
1,859,300
363,687
2,061,858
1,427,153
55,429,623

% of
Total
0.7
2.7
1.8
0.8
0.6
0.6
0.3
64.7
3.0
1.6
14.7
3.4
0.7
3.8
2.6

FYTD
County Share
$
1,202,936
4,443,081
2,936,906
1,313,898
904,098
1,049,968
435,425
105,711,715
5,061,697
2,700,991
23,879,899
5,587,167
1,103,415
6,052,974
4,308,741
$
166,692,908

%
Change
(3.2)
(7.9)
(7.4)
(5.8)
2.1
(24.6)
(6.8)
(8.1)
(6.7)
(4.6)
(7.8)
(6.5)
(5.6)
(8.9)
(3.1)
(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
September 2008 is shown on Table 3, attached to this report.

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during September 2008 and
returned to the counties are shown on Table 4, attached to this report. 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 7

September 2008 Tax Facts

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

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in September 2008. The table compares the
receipts to September 2007 and also compares fiscal year (FY) totals. Figures may not add to total due to
rounding.

Spirituous
Vinous

$

September 2008
2,085,840
878,576

September 2007
$
2,669,962
1,134,750

1,805,662

2,157,128

(16.3)

33,261,386

38,521,755

(13.7)

1,075,406

1,482,263

(27.4)

525

400

Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$

Spirituous
Vinous

$

39,107,395

$

Fiscal Year (08/09)

Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$

31.3

45,966,259
Fiscal Year (07/08)

6,561,683
2,702,280

% Change
(21.9)
(22.6)

% Change

5,958,704
2,531,982

10.1
6.7

5,666,060

6,133,995

(7.6)

96,746,420

101,690,960

(4.9)

3,599,477

4,171,198

(13.7)

1,575

1,450

115,277,494

$

(14.9)

$

120,488,289

8.6
(4.32)

*Through September 2008, $401,852.28 of cigarette and tobacco tax collections have been allocated for
administrative expenses and are not included in the cigarette collections above.

General fund revenues from luxury taxes:

Spirituous
Vinous

September 2008
$
1,460,088
219,644

Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$

$

FY 08/09
4,593,178
675,569

451,416

1,416,515

2,669,063

7,772,403

48,393

161,977

525

1,575

4,849,128

Page 8

$

14,621,216

September 2008 Tax Facts

Other dedicated revenues from luxury taxes:
September 2008
Corrections Fund

$

FY08/09

2,141,313

Tobacco Tax & Health Care
Fund 2
Tobacco Products Tax Fund 3

$

6,630,033

6,846,979

19,987,458

10,270,468

29,981,188

Drug Treatment & Education Fund

629,172

1,965,619

Corrections Rev. Fund

250,472

782,634

Smoke Free Arizona Fund 4
Early Childhood Development
and Health Fund 5

333,633

971,550

$

13,786,230

$

40,337,796

Estate Tax
September-08
September-07
% change

$
$

Monthly
(18,466)
N/A

$
$

FYTD
4,196
254,076
N/A

Bingo Tax
Monthly

September-08
September-07
% change

$
$

35,589
35,913
(0.9)

September-08

$
$

1,915,923
2,710,677
(29.3)

FYTD

$
$

126,031
135,126
(6.7)

$
$

2,571,882
18,216,986
(85.9)

Unclaimed Property
Monthly
September-07
% change

FYTD

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 9

September 2008 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 2008
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

$55,307
48,206
25,772

4,435
3,865
2,065

59,198
81,957
214,625
22,840
544,418
20,086
48,492

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

762,420
18,635
88,741
39,216

61,185
1,500
7,110
3,145

93,613
18,603
24,414
192,333
24,620
18,506

7,495
1,500
1,955
15,430
2,006
1,500

27,212
116,882
56,716

2,182
9,360
4,550

32,425
18,586

2,596
1,500

40,938
44,912

3,280
3,600

859,011
313,658
45,850
59,303
2,871,546
394,593
304,989
24,731
2,202,851
3,022,151
571,288
69,313
56,400
5,585,935
173,110
1,718,984
18,400,025
202,390
2,925,169

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
Distribution
Surprise
1,089,993
Tempe
2,069,287
Tolleson
80,831
Wickenburg
75,688
Youngtown
76,293
Mohave County
Bullhead City
476,291
Colorado City
50,799
Kingman
321,742
Lake Havasu City
664,924
Navajo County
Holbrook
67,650
Pinetop-Lakeside
51,896
Show Low
122,991
Snowflake
61,537
Taylor
51,010
Winslow
122,774
Pima County
Marana
330,945
Oro Valley
490,498
Sahuarita
172,406
South Tucson
70,290
Tucson
6,607,643
Pinal County
Apache Junction
425,055
Casa Grande
403,987
Coolidge
102,085
Eloy
138,792
Florence
255,278
Kearny
28,091
Mammoth
22,008
Maricopa
195,562
Superior
40,643
Santa Cruz County
Nogales
272,457
Patagonia*
18,601
Yavapai County
Camp Verde
133,743
Chino Valley
153,040
Clarkdale
45,908
Cottonwood
135,280
Dewey-Humboldt
49,461
Jerome*
18,481
Prescott
507,747
Prescott Valley
417,183
Sedona
136,420
Yuma County
San Luis
284,751
Somerton
121,241
Wellton
24,575
Yuma
1,112,937

TOTAL

$60,639,783
nd

*Population adjusted to reflect minimum requirement of 1,500 per HB 2391, Chapter 290, 2
Page 10

Population
88,265
165,796
6,498
6,077
6,163
38,210
4,080
25,860
53,435
5,425
4,165
9,885
4,935
4,100
9,835
26,725
39,400
13,990
5,630
529,770
34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254
21,830
1,500
10,730
12,325
3,680
10,860
4,030
1,500
40,770
33,575
10,935
22,930
9,750
1,970
89,306

4,869,189

Regular Session, 2008.

September 2008 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
September 2008
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

$31,186
14,521
27,178

4,435
2,065
3,865

33,331
46,199
120,911
12,868
307,218
11,321
27,318

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

430,238
7,805
49,996
22,115

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

52,703
6,272
13,747
108,500
14,106
3,115

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

15,343
65,817
31,995

2,182
9,360
4,550

18,254
5,710

2,596
812

23,064
25,314

3,280
3,600

487,695
178,649
25,905
33,513
1,623,246
225,445
172,222
13,923
1,248,447
1,704,280
324,959
39,061
31,840
3,150,903
97,481
971,388
10,377,709
115,419
1,650,720

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
Distribution
Surprise
620,658
Tempe
1,165,838
Tolleson
45,692
Wickenburg
42,732
Youngtown
43,337
Mohave County
Bullhead City
268,684
Colorado City
28,690
Kingman
181,841
Lake Havasu City
375,742
Navajo County
Holbrook
38,147
Pinetop/Lakeside
29,287
Show Low
69,509
Snowflake
34,702
Taylor
28,830
Winslow
69,157
Pima County
Marana
187,924
Oro Valley
277,051
Sahuarita
98,374
South Tucson
39,589
Tucson
3,725,215
Pinal County
Apache Junction
239,572
Casa Grande
228,321
Coolidge
57,520
Eloy
78,228
Florence
144,362
Kearny
15,814
Mammoth
12,390
Maricopa
112,044
Superior
22,881
Santa Cruz County
Nogales
153,503
Patagonia
6,469
Yavapai County
Camp Verde
75,451
Chino Valley
86,666
Clarkdale
25,877
Cottonwood
76,365
Dewey-Humboldt
28,338
Jerome
2,320
Prescott
286,685
Prescott Valley
236,091
Sedona
76,892
Yuma County
San Luis
161,238
Somerton
68,560
Wellton
13,853
Yuma
627,978

TOTAL

Page 11

$34,207,370

Population
88,265
165,796
6,498
6,077
6,163
38,210
4,080
25,860
53,435
5,425
4,165
9,885
4,935
4,100
9,835
26,725
39,400
13,990
5,630
529,770
34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254
21,830
920
10,730
12,325
3,680
10,860
4,030
330
40,770
33,575
10,935
22,930
9,750
1,970
89,306

4,864,696

September 2008 Tax Facts

TABLE 4
County Tax Collections
September 2008
Road
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

$

304,796

Excise
$

122,398

$

600,313

$

1,177,745

$

297,368

$

210,259

$

190,088

$

74,734

$ 28,616,599

$

5,772,682

$

1,404,214

$

597,691

$

579,648

Jail

$

Rental Car

Hospital/
Health Svc

1,176,479

$

74,734

$

10,481,047

$

1,370,207

$

266,947

$

266,598

$

1,215,149

$

607,575

$

951,120

$

951,123

Page 12

Stadium

RV
Surcharge

$

$
$

429,433

$

115,161

$

294,024

13

56

September 2008 Tax Facts

Sports &
Tourism
Authority

Capital
Projects

$

$

9,179
$

270,600

$

189,588

$

675

1,270,882