ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 3, 2009

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

December 2008 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2008

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 280,647,512
(8.6)

$1,290,817,431
(9.8)

Corporate Income Tax
Net Collections
Percent Change

$ 111,461,422
(7.2)

$ 304,663,624
(26.4)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 302,821,227
Change
(16.4)

$ 2,001,316,420
(10.2)

Total Big Three Tax Types
Net Collections
Percent Change

$ 3,596,797,475
(11.7)

$ 694,930,161
(11.9)

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

December 2008 Tax Facts

TAX FACTS
December 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

December 2008
$
62,643,686
299,464,364
(20,820,754)
(60,639,783)
$
280,647,512
Fiscal Year Total
(08/09)
$
287,964,923
1,599,440,810
(232,749,601)
(363,838,700)
$
1,290,817,431

December 2007
% Change
$
62,901,960
(0.4)
303,718,442
(1.4)
(2,628,323)
692.2
(57,044,911)
6.3
$
306,947,168
(8.6)
Fiscal Year Total
(07/08)
% Change
$
343,453,053
(16.2)
1,638,291,791
(2.4)
(208,869,701)
11.4
(342,269,463)
6.3
$
1,430,605,679
(9.8)

Federal Employee Retirement Contribution Project (FERC)
Kerr vs. ADOR or FERC, a Supreme Court tax settlement case has resulted in the distribution of one refund
to individual income taxpayers during December 2008. This refund totaled $411.40. Attorney payments are
not included in the refund amount and total $102.84 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
$
743.49
$
664.88
11.8

Number
1,848,744
1,772.789
4.3

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 December 2008 were $624.1 million, for
an average of $2,577. 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 $3,225. Estimated payments received
through December 2008 for tax year 2008 are as follows:

December-08
December-07
December-08
December-07
December-08
December-07

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

$
$
$
$
$
$

Monthly
52,565,381
25,098,732
109.4
2,915
2,427
20.1
11,840,175
154,831
7547.2
Page 2

$
$
$
$
$
$

Cumulative
377,036,106
398,153,111
(5.3)
1,673
2,131
(21.5)
133,473,770
149,335,955
(10.6)
December 2008 Tax Facts

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

Monthly Total
Monthly Total
% change

$
$

64,405,556
25,253,563
155.0

$
$

510,509,875
547,489,066
(6.8)

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 fourth quarter of 2007, which shows a decrease
of (1.95%) in withholding payments over the fourth quarter of 2006. Growth in quarters for which information
is still being gathered is as follows:
1st Quarter 2008
2nd Quarter 2008

(0.23%)
1.67%

3rd Quarter 2008
4th Quarter 2008

(1.99%)
(0.04%)

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 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 2008.

Check Off
Voluntary Donation
Number of Returns

December 2008 Calendar Year Total
$ 24,120
$ 6,339,090
$
143
$
58,004
3,183
882,040

Contributions on the Individual Income Tax Return
Through December 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
11,449
11,646
5,317
3,122
823
8,614
5,006
3,254
1,186
644
28
81

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

Amount
250,797
258,705
104,409
56,202
100,866
198,847
128,022
71,205
29,590
16,281
557
1,957

Average
$ 21.91
$ 22.21
$ 19.64
$ 18.00
$ 122.56
$ 23.08
$ 25.57
$ 21.88
$ 24.95
$ 25.28
$ 19.89
$ 24.16

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

Gross Collections
Refunds
Net Collections

December 2008
$142,148,266
($30,686,844)
$111,461,422

December 2007
$159,569,186
($39,476,416)
$120,092,770

Fiscal Year Total Prior Fiscal Year Total
$400,815,398
$505,327,387
($96,151,774)
($91,256,009)
$304,663,624
$414,071,378
Page 3

% Change
(10.9)
(22.3)
(7.2)
% Change
(20.7)
5.4
(26.4)
December 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.
December 2008
December 2007
% Change

$119,931,005
$148,204,631
(19.1%)

Calendar Year Total
Calendar Year Total
% Change

$644,944,713
$765,092,250
(15.7%)

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
December 2008
December 2007
CY 2008
CY 2007

Less
than
$50,000

$100,001
up to
$500,000

$50,000
up to
$100,000

545
550
3,343
3,547

69
85
479
518

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

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

$10,000,001
and more

Total

20
25
109
126

18
20
87
120

0
0
3
1

733
793
4,600
4,949

81
113
579
637

%
chg
(7.6)
(7.1)

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

$6,815,108

$5,001,978

$18,547,691

$15,086,254

$51,612,774

$97,063,805

$7,473,497

$5,904,954

$25,726,085

$17,935,237

$57,870,000

$114,909,773

$39,732,698

$33,289,387

$130,668,214

$77,963,909

$256,401,457

$538,055,665

$45,061,630

$36,246,026

$144,877,427

$87,803,371

$300,798,286

$614,786,740

%
chg
(15.5)
(12.5)

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
6.6%

05
6.7%

06
6.5

07
74.4%

08
5.8%

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.
December 2008
December 2007
% Change

$93,510,009
$52,039,770
79.7%

Calendar Year Total
Calendar Year Total
% Change

$262,736,077
$168,030,245
56.4%

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
December 2008 Tax Facts

Through December 2008, 133,696 documents were received for a fiscal year-end of 2007, distributed as
follows:

#
%

120 X
(amended)
223
0.2

120 (regular)

120S (S corp)

37,192
27.8

83,529
62.5

99T (exempt
org.)
587
0.4

120 A (short form)
12,165
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 December 2007, the Department of Revenue received
124,953 documents with a fiscal year-end of 2006. Compared to 2007 documents, the Department has seen
a 7.0% 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 December 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% 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.

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

December 2008
$124,815,517
238,826,940
20,945,415
44,836,207
57,700,809
$487,124,889

December 2007
$147,374,788
284,800,105
26,475,366
53,331,543
67,546,345
$579,528,146

% change
(15.3)
(16.1)
(20.9)
(15.9)
(14.6)
(15.9)

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

Fiscal Year Total (08/09)
$795,502,936
1,560,549,254
166,398,203
293,298,505
367,630,037
$3,183,378,935

Fiscal Year Total (07/08)
$886,017,277
1,745,684,033
177,109,547
326,549,485
404,369,704
$3,539,730,046

% change
(10.2)
(10.6)
(6.0)
(10.2)
(9.1)
(10.1)

Page 5

December 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.
December 2008

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

December 2007

$302,821,227
50,562,766
31,203,879
44,836,207
57,700,809
$487,124,889
Fiscal Year Total (08/09)

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

% change

$362,105,035
59,701,526
36,843,697
53,331,543
67,546,345
$579,528,146
Fiscal Year Total (07/08)

$2,001,316,420
322,258,239
198,875,734
293,298,505
367,630,037
$3,183,378,935

$2,228,380,939
358,925,599
221,504,319
326,549,484
404,369,704
$3,539,730,045

(16.4)
(15.3)
(15.3)
(15.9)
(14.6)
(15.9)
% change

(10.2)
(10.2)
(10.2)
(10.2)
(9.1)
(10.1)

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

December 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

132,670

26.8

418,620
31,130,568
12,999,525
59,777
395,405
1,233,779
37,413,753
4,299,499
(0)

Fiscal Year Total
$

% Chg

1,067,808

(13.0)

(15.0)
(3.5)
(11.5)
(9.5)
(11.2)
(25.7)
(8.8)
(5.2)
N/A

3,392,984
267,002,482
76,861,611
162,365
2,428,796
8,385,867
218,430,834
23,980,977
21

(4.9)
(4.9)
(14.5)
(67.3)
(27.4)
(16.4)
(5.8)
(0.7)
N/A

14,028,325
62,631,100
188,601,185
414,501
(4)
9,548,609

(10.5)
(29.2)
(13.9)
(83.4)
(83.6)
(11.0)

92,016,841
432,858,134
1,159,230,526
14,596,702
(282)
53,901,658

(4.4)
(20.2)
(10.4)
(30.5)
N/A
(5.6)

(4)
20,945,415
20
311,084
2,707
478,752
1,488,552

(57.5)
(20.9)
N/A
(21.6)
(67.2)
(12.2)
9.2

(26)
166,398,203
(391)
1,384,341
96,076
3,047,365
8,726,849

N/A
(6.0)
N/A
(30.2)
(54.0)
(9.8)
24.1

(681)

N/A

(1,074)

N/A

(1,926)

N/A

(12,566)

N/A

386,531,233
Page 6

(16.1)

$ 2,533,956,100
(10.2)
December 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
December 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

Fiscal
Year Total

% Chg

% Chg

$2,660,001
13,409,616
623,205,079
260,196,994
1,196,394
7,918,606
24,695,795
748,782,573
86,055,503
0

26.3
(15.2)
(3.6)
(11.6)
(9.8)
(11.4)
(25.8)
(8.9)
(5.4)
N/A

21,392,179
108,671,229
5,343,574,410
1,538,479,411
3,253,588
48,634,996
167,847,360
4,371,740,615
480,003,599
704

(13.1)
(5.0)
4.9
(14.6)
(67.3)
(27.4)
(16.5)
(5.9)
(0.8)
N/A

280,778,936
1,253,903,732
3,775,136,464
16,717,795

(10.6)
(29.3)
(14.1)
(83.3)

1,841,660,679
8,665,245,840
23,203,694,372
584,674,069

(4.5)
(20.2)
(10.5)
(30.6)

0
173,706,343
0
422,459,488
597

N/A
(11.2)
N/A
(20.3)
N/A

(175)
980,647,811
0
3,343,546,988
(16,076)

N/A
(5.7)
N/A
(5.9)
N/A

$7,690,823,916

(16.6)

50,703,051,598

(10.4)

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 December 2008 is shown in the County Share column.
County
Share
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo

$

351,116
1,141,409
913,211
366,738
240,084
265,741
133,961
32,358,412
1,538,911
768,939

% of
Total
0.6
2.1
1.7
0.7
0.4
0.5
0.2
59.5
2.8
1.4

FYTD
County Share
$

%
Change

2,320,157
8,239,383
5,724,058
2,508,567
1,699,115
1,857,931
846,251
204,804,289
9,788,914
5,145,791

(6.9)
(9.2)
(8.6)
(7.6)
(3.0)
(22.3)
(8.5)
(10.9)
(6.1)
(6.9)

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

December 2008 Tax Facts

Transaction Privilege and Severance Tax Returned to Counties continued:
County
Share
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

% of
Total

7,289,614
1,623,864
344,793
1,765,168
1,460,805
50,562,766

$

FYTD
County Share

13.4
3.0
0.6
3.2
2.7
$

%
Change

46,265,775
10,774,817
2,115,158
11,577,848
8,590,183
322,258,239

(10.1)
(9.9)
(7.8)
(9.4)
(5.6)
(10.2)

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
December 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 December 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 December 2008. The table compares the
receipts to December 2007 and also compares fiscal year (FY) totals. Figures may not add to total due to
rounding.
December 2008
Spirituous
Vinous

$

Malt
Cigarette
Other Tobacco

December 2007

2,376,130

Total

$

(4.5)

1,484,425

1,372,526

8.2

1,696,613

1,759,391

(3.6)

30,898,227

34,601,191

(10.7)

1,139,385

1,394,367

(18.3)

450

575

(21.7)

41,615,296

(9.7)

37,595,230

$

Fiscal Year (08/09)
Spirituous
Vinous

$

Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

13,839,790

Fiscal Year (07/08)
$

% Change

13,408,517

3.2

6,396,792

6,071,485

5.4

11,301,039

12,035,165

(6.1)

186,858,475

198,436,485

(5.8)

7,691,654

8,328,899

(7.7)

3,075
$

% Change

2,487,246

Tobacco Licenses

$

226,090,826

2,950
$

238,283,501

4.2
(5.1)

*Through December 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

December 2008 Tax Facts

General fund revenues from luxury taxes:
December 2008
Spirituous
Vinous

$

FY 08/09

1,663,291

9,687,853

371,106

Malt
Cigarette
Other Tobacco
$

1,599,196

424,153

2,825,259

2,464,287

15,140,431

51,272

346,125

450

3,075

Tobacco Licenses
Total

$

4,974,559

$

29,601,939

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

$

2,425,053

Drug Treatment & Education Fund

FY08/09
$

13,855,551

6,426,452

38,429,084

9,639,678

57,643,627

738,916

4,154,395

Corrections Rev. Fund

293,957

1,654,042

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

308,036

1,892,649

12,788,580

78,859,538

Estate Tax
December-08
December-07
% change

Monthly
$
0.00
$
0.00
N/A

FYTD
$
$

104,313
260,778
(60.0)

Bingo Tax
Monthly

December-08
December-07
% change

$
$

38,172
43,047
(11.3)

FYTD

$
$

253,331
276,458
(8.4)

Unclaimed Property
Monthly
December-08
December-07
% change

$ 521,081
($ 219.325)
N/A

FYTD

$
$

45,777,193
63,174,325
(27.5)

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

December 2008 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
December 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

December 2008 Tax Facts

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

$28,448
$13,246
$24,791

4,435
2,065
3,865

$30,404
$42,142
$110,295
$11,738
$280,243
$10,327
$24,920

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

$392,462
$7,120
$45,606
$20,173

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

$48,076
$5,722
$12,540
$98,973
$12,867
$2,842

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

$13,996
$60,038
$29,185

2,182
9,360
4,550

$16,652
$5,208

2,596
812

$21,039
$23,092

3,280
3,600

$444,874
$162,963
$23,630
$30,571
$1,480,721
$205,651
$157,100
$12,700
$1,138,830
$1,554,640
$296,427
$35,632
$29,044
$2,874,246
$88,922
$886,098
$9,466,521
$105,285
$1,505,782

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
$566,163
Tempe
$1,063,474
Tolleson
$41,680
Wickenburg
$38,980
Youngtown
$39,532
Mohave County
Bullhead City
$245,092
Colorado City
$26,171
Kingman
$165,875
Lake Havasu City
$342,751
Navajo County
Holbrook
$34,798
Pinetop/Lakeside
$26,716
Show Low
$63,406
Snowflake
$31,655
Taylor
$26,299
Winslow
$63,085
Pima County
Marana
$171,424
Oro Valley
$252,726
Sahuarita
$89,737
South Tucson
$36,113
Tucson
$3,398,132
Pinal County
Apache Junction
$218,537
Casa Grande
$208,274
Coolidge
$52,469
Eloy
$71,360
Florence
$131,687
Kearny
$14,426
Mammoth
$11,302
Maricopa
$102,206
Superior
$20,872
Santa Cruz County
Nogales
$140,025
Patagonia
$5,901
Yavapai County
Camp Verde
$68,826
Chino Valley
$79,057
Clarkdale
$23,605
Cottonwood
$69,660
Dewey-Humboldt
$25,850
Jerome
$2,117
Prescott
$261,513
Prescott Valley
$215,362
Sedona
$70,141
Yuma County
San Luis
$147,081
Somerton
$62,540
Wellton
$12,636
Yuma
$572,840

TOTAL

Page 11

$31,203,879

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

December 2008 Tax Facts

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

$

254,272

Excise
$

103,743

$

618,119

$

841,743

$

246,066

$

159,244

$

215,773

$

71,267

$ 26,598,101

$

5,477,060

$

1,123,205

$

485,975

$

494,088

Jail

$

Rental Car

Hospital/
Health Svc

841,566

$

71,267

$

9,595,677

$

1,082,431

$

258,927

$

$

1,081,677

$

540,817

$

1,091,495

$

1,091,498

Page 12

Stadium

RV
Surcharge

$

$
$

427,960

$

104,010

$

210,238

1

440

$

$

16,241
$

223,221

$

216,451

258,659

December 2008 Tax Facts

Sports &
Tourism
Authority

Capital
Projects

$

6,222

1,735,854