ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

December 26, 2008

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

November 2008 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
November 2008
Individual Income Tax
Net Collections
Percent Change
Corporate Income Tax
Net Collections
Percent Change

Fiscal Year
Total

$ 139,699,184
(21.7)

$1,010,169,919
(10.1)

$

$ 193,202,202
(34.3)

(2,488,394)
(5.9)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 317,474,089
Change
(13.3)

$ 1,698,495,193
(9.0)

Total Big Three Tax Types
Net Collections
Percent Change

$2,901,867,314
(11.6)

$ 454,684,879
(16.1)

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

November 2008 Tax Facts

TAX FACTS
November 2008
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

November 2008
$
13,115,668
251,019,099
(63,795,799)
(60,639,783)
$
139,699,184
Fiscal Year Total
(08/09)
$
225,321,237
1,299,976,446
(211,928,847)
(303,198,917)
$
1,010,169,919

November 2007
% Change
$
17,879,843
(26.6)
267,182,947
(6.0)
(49,602,796)
28.6
(57,044,911)
6.3
$
178,415,083
(21.7)
Fiscal Year Total
(07/08)
% Change
$
280,551,093
(19.7)
1,334,573,349
(2.6)
(206,241,379)
2.8
(285,224,553)
6.3
$
1,123,658,510
(10.1)

Federal Employee Retirement Contribution Project (FERC)
No refunds were distributed during November 2008 for the Kerr vs. ADOR or FERC, a Supreme Court tax
settlement case. 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
$
734.26
$
667.67
10.0

Number
1,840,144
1,749,885
5.2

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 2007 received through November 2008 were $623.8 million, for
an average of $2,578. An additional $156.2 million in estimated payments came from 2006 tax returns that
applied their refunds as a 2007 estimated payment, for an average of $3,226. Estimated payments received
through November 2008 for tax year 2008 are as follows:

November-08
November-07
November-08
November-07
November-08
November-07

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

$
$
$
$
$
$

Monthly
4,011,316
882,002
354.8
656
2,085
(68.5)
38,435,538
40,987,576
(6.2)
Page 2

$
$
$
$
$
$

Cumulative
324,470,725
373,054,379
13.0
1,565
2,114
(26.0)
121,633,595
149,181,124
(18.5)
November 2008 Tax Facts

Individual Income Tax Estimated Payments continued:
November-08
November-07

Monthly Total
Monthly Total
% change

$
$

42,446,854
41,869,578
1.4

$
$

446,104,319
522,235,503
(14.6)

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
2nd Quarter 2008

(1.95%)
(0.23%)
1.67%

3rd Quarter 2008
4th Quarter 2008

(1.98%)
2.02%

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.

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

November 2008 Calendar Year Total
$ 56,155
$ 6,314,970
$
3,254
$
57,861
7,111
878,857

Contributions on the Individual Income Tax Return
Through November 2008, 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
Veteran’s Fund
Democratic Party
Republican Party
Green Party
Libertarian Party

Number
11,422
11,617
5,297
3,107
820
8,593
4,992
3,242
1,183
643
28
81

Amount Average
250,056 $ 21.89
257,944
22.20
104,155
19.66
55,842
17.97
99,562
121.42
198,131
23.06
127,587
25.56
70,815
21.84
29,380
24.84
16,231
25.24
557
19.89
1,957
24.16

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

November 2008
November 2007
$19,710,773
$20,550,859
($22,199,167)
($23,194,073)
($2,488,394)
($2,643,214)
Fiscal Year Total Prior Fiscal Year Total
$258,667,132
$345,758,201
($65,464,930)
($51,779,593)
$193,202,202
$293,978,608
Page 3

% Change
(4.1)
(4.3)
(5.9)
% Change
(25.2)
26.4
(34.3)
November 2008 Tax Facts

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.
November 2008
November 2007

$11,043,395
$15,902,813

Calendar Year Total
Calendar Year Total

% Change

(30.6)

% Change

$525,013,708
$616,887,619
(14.9)

All corporations with an income tax liability of $20,000 or greater are required to make estimated tax
payments through electronic funds transfer (eft). The table below shows the number of these eft estimated
payments, by size of payment.
Size of Payment
Î
November 2008
November 2007
CY 2008
CY 2007

Less
than
$50,000

$100,001
up to
$500,000

$50,000
up to
$100,000

72
89
2,798
2,997

7
11
410
433

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

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

$10,000,001
and more

Total

2
2
89
101

1
2
69
100

0
0
3
1

90
122
3,867
4,156

8
18
498
524

%
chg
(26.2)
(7.0)

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

$1,000,001
and more

Total

$663,581

$511,000

$1,893,500

$1,152,500

$5,366,000

$9,586,581

$1,040,369

$726,000

$4,198,789

$1,280,393

$2,297,590

$9,543,141

$32,917,590

$28,287,409

$112,120,523

$62,877,655

$204,788,683

$440,991,860

$37,588,133

$30,341,072

$119,151,342

$69,868,134

$242,928,286

$499,876,967

%
chg
0.5
(11.8)

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
8.9%

05
9.4%

06
8.5

07
69.8%

08
3.4%

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.
November 2008
November 2007
% Change

$30,915,240
$25,233,208
22.5%

Calendar Year Total
Calendar Year Total
% Change

$169,226,067
$115,990,475
45.9%

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
Page 4

99T (exempt
org.)
513
0.4

120 A (short form)
12,097
9.7
November 2008 Tax Facts

Through November 2008, 131,772 documents were received for a fiscal year-end of 2007, distributed as
follows:

#
%

120 X
(amended)
179
0.1

120 (regular)

120S (S corp)

36,436
27.7

82,628
62.7

99T (exempt
org.)
483
0.4

120 A (short form)
12,046
9.1

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 November 2007, the Department of Revenue received
121,830 documents with a fiscal year-end of 2006. Compared to 2007 documents, the Department has seen
an 8.2% increase in the number of corporate returns processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax collections, called
Urban Revenue Sharing. The amount of money to be distributed during Fiscal Year 2007/08 is 15.0% of net
proceeds from Fiscal Year 2005/06 income tax. Amounts returned for November 2008 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% non-shared. 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.

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

November 2008
$125,842,669
248,672,365
25,398,587
46,449,100
59,006,974
$505,369,695

November 2007
$145,966,645
285,697,918
30,042,343
53,358,750
66,933,328
$581,998,984

% change
(13.8)
(13.0)
(15.5)
(12.9)
(11.8)
(13.2)

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

Fiscal Year Total (08/09)
$670,687,419
1,321,722,314
145,452,788
248,462,297
309,929,228
$2,696,254,046

Fiscal Year Total (07/08)
$738,642,490
1,460,883,929
150,634,181
273,217,942
336,823,359
$2,960,201,900

% change
(9.2)
(9.5)
(3.4)
(9.1)
(8.0)
(8.9)

Page 5

November 2008 Tax Facts

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.
November 2008

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

November 2007

$317,474,089
50,978,865
31,460,667
46,449,100
59,006,974
$505,369,695
Fiscal Year Total (08/09)

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

% change

$366,084,157
59,131,088
36,491,661
53,358,750
66,933,328
$581,998,984
Fiscal Year Total (07/08)

$1,698,495,193
271,695,473
167,671,855
248,462,297
309,929,228
$2,696,254,046

$1,866,275,904
299,224,072
184,660,623
273,217,942
336,823,358
$2,960,201,899

(13.3)
(13.8)
(13.8)
(12.9)
(11.8)
(13.2)
% change

(9.0)
(9.2)
(9.2)
(9.1)
(8.0)
(8.9)

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 Occup.Tax
Jet Fuel
Jet Fuel Use Tax
Telecomm Devices
911 Telecom.
911 Wireline
911 Wireless
Total

5.6

November 2008
$

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
---0.20/month per
active service
0.20/month per
active service
$

% Chg

182,460

15.4

1,122,264
40,441,367
12,674,588
19,163
468,927
1,603,542
37,433,962
3,332,360
(0)

Fiscal Year Total
$

% Chg

935,138

(16.7)

N/A
1.4
(15.4)
(75.9)
(3.3)
(11.3)
(6.0)
8.1
N/A

2,974,364
235,871,914
63,862,086
102,588
2,033,390
7,152,088
181,017,080
19,681,477
21

(3.3)
6.1
(15.1)
(76.1)
(29.9)
(14.6)
(5.2)
0.4
N/A

16,131,713
71,047,519
178,891,973
986,402
(5)
10,345,097

(2.0)
(19.7)
(15.1)
(71.3)
(69.9)
(12.3)

77,988,516
370,227,034
970,629,341
14,182,201
(278)
44,353,048

(3.2)
(18.4)
(9.7)
(23.4)
N/A
(4.3)

(6)
25,398,587
(108)
(204,166)
2,823
466,510
1,388,656

(22.0)
(15.5)
N/A
N/A
N/A
(18.0)
(0.5)

(21)
145,452,788
(411)
1,073,257
93,369
2,568,613
7,238,297

N/A
(3.4)
N/A
(32.3)
(53.4)
(9.4)
27.6

(946)

N/A

(393)

N/A

(740)

693.8

(10,640)

N/A

401,731,943
Page 6

(13.3)

$ 2,147,424,867
(9.0)
November 2008 Tax Facts

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
November 2008

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
Total

$3,657,430
35,929,631
809,568,252
253,749,443
384,324
9,391,636
32,096,061
749,312,572
66,728,955
0
322,899,372
1,422,549,880
3,581,723,959
39,628,005
0
188,211,553
0
510,754,239
(6,300)
$8,026,579,013

% Chg

15.3
N/A
1.3
(15.4)
(75.9)
(3.3)
(11.3)
(6.0)
8.0
N/A
(2.1)
(19.8)
(15.1)
(71.2)
N/A
(12.3)
N/A
(15.7)
N/A
(13.6)

Fiscal
Year Total

$18,732,178
95,261,612
4,720,369,331
1,278,282,417
2,057,194
40,716,390
143,151,565
3,622,958,042
393,948,096
704
1,560,881,743
7,411,342,108
19,428,557,908
567,956,274
(175)
806,941,468
0
2,921,087,500
(16,673)
$43,012,227,683

% Chg

(16.8)
(3.3)
6.1
(15.1)
(76.1)
(29.9
(14.6)
(5.2)
0.3
N/A
(3.3)
(18.4)
(9.7)
(23.4)
N/A
(4.4)
N/A
(3.4)
N/A
(9.2)

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 November 2008 is shown in the County Share column.

Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo

$

County
Share
375,471
1,258,837
892,180
369,931
257,093
221,470
139,105
32,435,620
1,562,811
808,564

% of
Total
0.7
2.3
1.6
0.7
0.5
0.4
0.3
59.7
2.9
1.5

FYTD
County Share
$
1,969,041
7,097,974
4,810,847
2,141,829
1,459,031
1,592,190
712,290
172,445,878
8,250,004
4,376,853

%
Change
(6.1)
(8.5)
(8.1)
(7.2)
(0.7)
(26.9)
(7.6)
(9.8)
(5.6)
(5.9)

1These Taxable Sales figures are calculated on a per return basis, by taking collections and dividing them by the appropriate tax rate.
These figures may not match other Taxable Sales figures calculated on the aggregate.

Page 7

November 2008 Tax Facts

Transaction Privilege and Severance Tax Returned to Counties continued:

Pima
Pinal
Santa
Cruz
Yavapai
Yuma
Total

$

County
Share
7,358,464
1,745,042

% of
Total
13.5
3.2

FYTD
County Share
38,976,161
9,150,953

%
Change
(9.1)
(6.5)

315,733
1,840,611
1,397,934
50,978,865

0.6
3.4
2.6

1,770,365
9,812,680
7,129,378
271,695,473

(7.6)
(8.8)
(4.9)
(9.2)

$

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
November 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 November 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.

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

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

Spirituous
Vinous

$

Malt
Cigarette
Other Tobacco

November 2008
2,693,310
1,183,281

$

$

Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$

% Change
(0.6)
(2.7)

1,954,648

2,095,251

(6.7)

32,224,096

(3.5)

1,281,676

1,413,034

(9.3)

550

450

22.2

39,657,336

(3.7)

38,195,689

$

Fiscal Year (08/09)
Spirituous
Vinous

November 2007
2,708,507
1,215,998

31,082,225

Tobacco Licenses
Total

$

11,463,660
4,912,367

Fiscal Year (07/08)
10,921,271
4,698,959

5.0
4.5

9,604,426

10,275,774

(6.5)

155,960,248

163,835,294

(4.8)

6,552,270

6,934,532

(5.5)

2,625

2,375

10.5

196,668,205

(4.2)

188,495,596

$

% Change

$

*Through November 2008, $401,852 of cigarette and tobacco tax collections have been allocated for administrative
expenses and are not included in the cigarette collections above.

Page 8

November 2008 Tax Facts

General fund revenues from luxury taxes:

Spirituous
Vinous

November 2008
$
1,885,317
295,820

Malt
Cigarette

488,662

2,401,106

2,486,933

12,676,144

57,675

294,852

Other Tobacco
Tobacco Licenses
Total

$

FY 08/09
8,024,562
1,228,090

550
$

2,625

5,214,958

$

24,627,380

Other dedicated revenues from luxury taxes:
November 2008
Corrections Fund
Tobacco Tax & Health Care
Fund 2
Tobacco Products Tax Fund 3

$

2,476,169

FY08/09
$

11,430,498

6,470,327

32,002,632

9,705,491

48,003,949

Drug Treatment & Education Fund

753,359

3,415,479

Corrections Rev. Fund

300,454

1,360,085

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

310,962

1,584,613

12,963,969

66,070,959

Estate Tax
November-08
November-07
% change

$
$

Monthly
100,117
26,016
N/A

$
$

FYTD
104,313
260,778
(60.0)

Bingo Tax
Monthly

November-08
November-07
% change

$
$

37,470
40,887
(8.4)

FYTD

$
$

215,159
233,411
(7.8)

$
$

45,256,111
63,393,650
(28.6)

Unclaimed Property
Monthly
November-08
November-07
% change

$ 24,630,405
$ 29,882,508
(17.6)

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

November 2008 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
November 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

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

*Population adjusted to reflect minimum requirement of 1,500 per HB 2391, Chapter 290, 2nd Regular Session, 2008.
Page 10

November 2008 Tax Facts

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

$28,682
13,355
24,996

4,435
2,065
3,865

30,654
42,489
111,202
11,835
282,549
10,412
25,125

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

395,692
7,179
45,981
20,339

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

48,471
5,769
12,643
99,788
12,973
2,865

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

14,111
60,532
29,425

2,182
9,360
4,550

16,789
5,251

2,596
812

21,212
23,282

3,280
3,600

448,535
164,304
23,825
30,822
1,492,907
207,343
158,393
12,805
1,148,202
1,567,434
298,866
35,925
29,283
2,897,899
89,654
893,390
9,544,424
106,152
1,518,174

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
570,822
Tempe
1,072,226
Tolleson
42,023
Wickenburg
39,301
Youngtown
39,857
Mohave County
Bullhead City
247,109
Colorado City
26,386
Kingman
167,240
Lake Havasu City
345,572
Navajo County
Holbrook
35,084
Pinetop/Lakeside
26,936
Show Low
63,928
Snowflake
31,915
Taylor
26,515
Winslow
63,604
Pima County
Marana
172,834
Oro Valley
254,805
Sahuarita
90,475
South Tucson
36,410
Tucson
3,426,096
Pinal County
Apache Junction
220,335
Casa Grande
209,988
Coolidge
52,901
Eloy
71,947
Florence
132,770
Kearny
14,545
Mammoth
11,395
Maricopa
103,047
Superior
21,044
Santa Cruz County
Nogales
141,178
Patagonia
5,950
Yavapai County
Camp Verde
69,392
Chino Valley
79,707
Clarkdale
23,799
Cottonwood
70,233
Dewey-Humboldt
26,063
Jerome
2,134
Prescott
263,665
Prescott Valley
217,134
Sedona
70,718
Yuma County
San Luis
148,292
Somerton
63,055
Wellton
12,740
Yuma
577,554

TOTAL

Page 11

$31,460,667

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

November 2008 Tax Facts

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

$

252,771

Excise
$

146,466

$

577,235

$

982,888

$

244,290

$

178,975

$

162,381

$

82,804

$ 26,808,771

$

5,538,321

$

1,415,026

$

499,467

$

542,212

Jail

$

Rental Car

Hospital/
Health Svc

981,522

$

82,804

$

9,823,964

$

1,373,353

$

204,867

$

208,505

$

1,163,621

$

581,865

$

976,282

$

976,285

Page 12

Stadium

RV
Surcharge

$

$
$

492,708

$

126,037

$

245,515

8

65

November 2008 Tax Facts

Sports &
Tourism
Authority

Capital
Projects

$

$

14,430
$

273,457

$

194,623

$

(740)

1,787,728