ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

March 13, 2009

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

January 2009 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
January 2009
Individual Income Tax
Net Collections
Percent Change
Corporate Income Tax
Net Collections
Percent Change

$ 271,312,511
(35.8)

$

Fiscal Year
Total
$1,562,129,943
(15.7)

(3,464,715)
(76.1)

$ 301,198,909
(24.6)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 357,760,734
Change
(12.1)

$ 2,359,077,154
(10.5)

Total Big Three Tax Types
Net Collections
Percent Change

$ 4,222,406,006
(13.6)

$ 625,608.530
(23.2)

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

January 2009 Tax Facts

TAX FACTS
January 2009
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

January 2009
$
112,467,313
276,379,368
(56,894,387)
(60,639,783)
$
271,312,511
Fiscal Year Total
(08/09)
$
400,432,236
1,875,820,178
(289,643,987)
(424,478,483)
$
1,562,129,943

January 2008
% Change
$
195,882,391
(42.6)
324,064,010
(14.7)
(40,332,407)
41.1
(57,044,911)
6.3
$
422,569,083
(35.8)
Fiscal Year Total
(07/08)
% Change
$
539,335,444
(25.8)
1,962,355,800
(4.4)
(249,202,108)
16.2
(399,314,374)
6.3
$
1,853,174,762
(15.7)

Average Individual Income Tax Refund
2009 CYTD
2008 CYTD
% Change

Average
$
559.20
$
454.12
23.1

Number
37,386
130,027
(71.3)

"New" Filers in Calendar Year 2008
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2009. "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 164,035 "new" returns have been filed thus far in 2008,
representing approximately 76,592 persons, not including dependents. The average Federal Adjusted
Gross Income is $27,439 with an average tax liability of $328. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 18.4% had a married filing joint
filing status, 2.0% claimed a 65 and Over Exemption and 62.5% 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 2007 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 January 2009 for
tax year 2008 are as follows:

January-09
January-08

140 ES Payment
140 ES Payment
% change

$
$

Monthly
103,008,592
186,439,312
(44.7)
Page 2

$
$

Cumulative
480,044,698
584,592,423
(17.9)
January 2009 Tax Facts

January-09
January-08
January-09
January-08
January-09
January-08

Average Payment
Average Payment
% change
Applied Refund
Applied Refund
% change

$
$

Monthly Total
Monthly Total
% change

$
$

$
$

2,597
4,378
(40.7)
4,279,598
843,447
407.4

$
$

107,288,191
187,282,759
(42.7)

$
$

$
$

1,812
2,548
(28.9)
137,753,368
150,179,402
(8.3)
617,798,066
734,771,825
(15.9)

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
2007 through March 2008, $836.7 million was received for the first quarter of 2007. 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
3rd Quarter 2008

(0.29%)
1.66%
(2.00%)

4th Quarter 2008
1st Quarter 2009

(2.40%)
(5.11%)

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 January 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 2009.

Check Off
Voluntary Donation
Number of Returns

January 2009
Calendar Year Total
$ 396,370
$ 396,730
$
1,252
$
1,252
63,794
63,794

Contributions on the Individual Income Tax Return
Through January 2009, 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
359
471
179
83
31
312
127
205
19
6
1
2

Page 3

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

Amount
6,323
7,425
2,698
1,140
(772)
5,195
2,745
4,809
342
149
50
23

Average
$ 17.61
$ 15.76
$ 15.07
$ 13.73
$ (24.90)
$ 16.65
$ 21.61
$ 23.46
$ 18.00
$ 24.83
$ 50.00
$ 11.50

January 2009 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
January 2009
$24,401,184
($27,865,899)
($3,464,715)

January 2008
$30,393,356
($44,896,659)
($14,503,303)

% Change
(19.7)
(37.9)
(76.1)

Fiscal Year Total Prior Fiscal Year Total
$425,216,582
$535,720,743
($124,017,673)
($136,152,668)
$301,198,909
$399,568,075

% Change
(20.6)
(8.9)
(24.6)

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

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.
January 2009
January 2008
% Change

$17,496,963
$20,992,191
(16.7%)

Calendar Year Total
Calendar Year Total
% Change

$17,496,963
$20,992,191
(16.7%)

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
January 2009
January 2008
CY 2009
CY 2008

Less
than
$50,000

$50,000
up to
$100,000

145
175
145
175

$100,001
up to
$500,000

15
22
15
22

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

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

$10,000,001
and more

Total

4
7
4
7

3
1
3
1

0
0
0
0

185
227
185
227

18
22
18
22

%
chg
(18.5)
(18.5)

The next table shows the dollars of eft estimated payments received from those counts above.
Size of Payment
Î
January 2009
January 2008
CY 2009
CY 2008

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

$1,561,572

$1,092,859

$3,905,650

$2,785,000

$4,787,000

$14,132,081

$1,585,996

$1,493,120

$5,637,712

$4,474,000

$4,000,000

$17,190,828

$1,561,572

$1,092,859

$3,905,650

$2,785,000

$4,787,000

$14,132,081

$1,585,996

$1,493,120

$5,637,712

$4,474,000

$4,000,000

$17,190,828

%
chg
(17.8)
(17.8)

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
5.6%

05
5.3%

06
5.3

07
78.0%

08
5.8%

09
0.0%

Page 4

January 2009 Tax Facts

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.

January 2009
January 2008
% Change

$15,050,169
$44,793,899
(66.4%)

Calendar Year Total
Calendar Year Total
% Change

$15,050,169
$44,793,899
(66.4%)

Corporate Income Tax Document Count
The Arizona Department of Revenue received 133,696 corporate returns showing a fiscal year-end of 2007.
The type of return received is indicated below:

#
%

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

Through January 2009, 9,935 documents were received for a fiscal year-end of 2008, distributed as follows:

#
%

120 X
(amended)
13
0.1

120 (regular)

120S (S corp)

7,085
71.3

947
9.5

99T (exempt
org.)
97
1.0

120 A (short form)
1,793
18.1

The figures for the 2008 returns are most meaningful when compared to 2007 returns received during the
same period of time in the previous year. Through January 2008, the Department of Revenue received
8,411 documents with a fiscal year-end of 2007. Compared to 2008 documents, the Department has seen
an 18.1% 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 January 2008 are shown on Table 2,
at the end of this report.

Page 5

January 2009 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.

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

January 2009
$146,450,151
274,811,224
32,438,853
53,163,472
66,394,141
$573,257,841

January 2008
$168,296,764
315,121,027
33,715,159
60,611,058
74,894,898
$652,638,907

% change
(13.0)
(12.8
(3.8)
(12.3)
(11.4)
(12.2)

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

Fiscal Year Total (08/09)
$941,953,087
1,835,360,479
198,837,056
346,461,977
434,024,178
$3,756,636,776

Fiscal Year Total (07/08)
$1,054,314,041
2,060,805,060
210,824,706
387,160,543
479,264,602
$4,192,368,953

% change
(10.7)
(10.9)
(5.7)
(10.5)
(9.4)
(10.4)

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.
January 2009

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

January 2008

$357,760,734
59,326,956
36,612,538
53,163,472
66,394,141
$573,257,841
Fiscal Year Total (08/09)

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

$2,359,077,154
381,585,195
235,488,272
346,461,977
434,024,178
$3,756,636,776

Page 6

% change

$406,881,740
68,177,019
42,074,191
60,611,058
74,894,898
$652,638,907
Fiscal Year Total (07/08)

$2,635,262,679
427,102,618
263,578,510
387,160,543
479,264,601
$4,192,368,952

(12.1)
(13.0)
(13.0)
(12.3)
(11.4)
(12.2)
% change

(10.5)
(10.7)
(10.7)
(10.5)
(9.4)
(10.4)

January 2009 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 Telecom.
911 Wireline
911 Wireless
Total

January 2009
$

% Chg

101,750

(60.6)

316,717

5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

Fiscal Year Total
1,169,558

0.0

(22.0)

3,709,701

(6.7)

32,041,999
12,370,196
5,031
462,459
1,438,858
37,687,490
3,843,632
N/A

1.2
(19.2)
N/A
(10.5)
(4.7)
1.3
(12.5)
N/A

299,044,481
89,231,807
167,397
2,891,254
9,824,725
256,118,324
27,824,609
N/A

4.5
(15.2)
(72.8)
(25.2)
(14.9)
(4.8)
(2.5)
N/A

5.6

14,493,587

(13.3)

106,510,427

(5.7)

5.6
5.6
2.5
0
5.5

67,991,765
241,919,870
83,736
N/A
8,181,498

(18.8)
(13.7)
N/A
N/A
(5.8)

500,849,900
1,401,150,395
14,680,438
N/A
62,083,156

(20.0)
(11.0)
(36.0)
N/A
(5.6)

500

N/A

474

(28.7)

32,438,853
N/A
327,814
2,681
436,147
1,522,560

(3.8)
N/A
(5.5)
(8.7)
(21.9)
7.5

198,837,056
N/A
1,712,154
98,757
3,483,512
10,249,409

(5.7)
N/A
(26.5)
(53.4)
(11.5)
21.3

5.6
3.125

0
5.6
0
.0305/.0105 gal
---0.20/month per
active service
0.20/month per
active service
$

$

% Chg

(464)

N/A

(1,538)

N/A

9,372

N/A

(3,194)

N/A

455,676,051

(12.2)

$ 2,989,632,151

(10.5)

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.

Page 7

January 2009 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class 1
$ 2,039,364
10,144,155
641,236,874
247,541,956
101,190
9,256,193
28,790,677
754,089,053
76,916,444
0

% Chg
(60.9)
(22.1)
1.2
(19.2)
N/A
(10.5)
(4.7)
1.3
(12.5)
N/A

Fiscal
Year Total
$ 23,431,542
118,815,384
5,984,811,284
1,786,021,368
3,354,778
57,891,189
196,638,037
5,125,829,668
556,920,043
704

% Chg
(21.4)
(6.7)
4.5
(15.2)
N/A
(25.2)
(15.0)
(4.9)
(2.6)
N/A

290,013,754
1,360,692,129
4,840,478,256
3,441,542
23
148,818,188
10,055
652,083,986
88,753
$ 9,065,742,590

(13.4)
(18.9)
(13.8)
(95.6)
N/A
(5.9)
N/A
(3.8)
N/A
(12.6)

2,131,674,433
10,025,937,968
28,044,172,628
588,115,611
(152)
1,129,465,999
10,055
3,995,630,974
72,676
$ 59,768,794,189

(5.8)
(20.0)
(11.0)
(36.1)
N/A
(5.7)
(29.4)
(5.6)
N/A
(10.7)

January 2009
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

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 January 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
406,465
1,331,888
1,093,765
417,424
279,024
220,654
166,567
38,099,361
1,757,056
865,943
8,605,969
1,922,567

% of
Total
0.7
2.5
2.0
0.8
0.5
0.4
0.3
70.1
3.2
1.6
15.8
3.5

FYTD
County Share
$
2,726,622
9,571,271
6,817,823
2,925,991
1,978,140
2,078,585
1,012,818
242,903,651
11,545,971
6,011,734
54,871,744
12,697,384

434,387

0.8

2,549,546

(8.3)

2,032,618
1,693,268
59,326,956

3.7
3.1

13,610,466
10,283,451
381,585,196

(9.4)
(6.2)
(10.7)

$

%
Change
(9.5)
(8.7)
(8.4)
(7.8)
(5.1)
(24.2)
(8.6)
(11.4)
(6.1)
(7.9)
(10.4)
(9.8)

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

Page 8

January 2009 Tax Facts

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 January
2009 is shown on Table 3, attached to this report.

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during January 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 January 2009. The table compares the receipts
to January 2008 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

Spirituous
Vinous

January 2009
$3,081,769
1,168,354

January 2008
$3,204,169
1,460,145

2,005,710

1,855,592

34,979,358

32,720,852

6.9%

1,253,719

1,099,031

14.1%

375

475

$42,489,285

$40,340,264

Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (08/09)
Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (07/08)

% Change
(3.8%)
(20.0%)
8.1%

(21.1%)
5.3%
% Change

$16,921,559
7,565,146

$16,612,686
7,531,630

1.9%
0.4%

13,306,749

13,890,758

(4.2%)

221,837,834

231,157,337

(4.0%)

8,945,373

9,427,930

(5.1%)

3,450
$226,090,826

3,425
$238,283,501

0.7%
(3.6%)

*Through January 2009, $401,852 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
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

January 2009
$ 2,157,238
292, 088

FY 08/09
$ 11,845,091
1,891,284

501,427

3,326,687

2,809,034

17,949,465

56,417

402,542

375

3,450

$5,524,491

$35,418,519

Page 9

January 2009 Tax Facts

Other dedicated revenues from luxury taxes:
January 2009

FY08/09

$ 2,610,933

$ 16,466,484

7,189,119

45,618,203

10,860,639

68,504,266

Drug Treatment & Education Fund

787,055

4,941,451

Corrections Rev. Fund

314,638

1,968,680

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

351,129

2,243,778

$14,559,193

$93,418,731

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

Estate Tax
Monthly
21,020
7,344
N/A

$
$

$
$

Monthly
59,600
62,381
(6.1%)

$
$

$
$

Monthly
(1,330,000)
(1,616,439)
N/A

$
$

January-09
January-08
% change

$
$

January-09
January-08
% change

January-09
January-08
% change

FYTD
125,333
268,122
N/A

Bingo Tax

Unclaimed
Property

FYTD
311,931
338,838
(7.9%)

FYTD
44,447,193
61,557,886
N/A

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 10

January 2009 Tax Facts

TABLE 1
“New” Returns Filed in 2009 for Tax Year 2008
Through January 2009
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

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 and over
Total

%

%

%

%

Unmarried Married Over 65
With
Head
Separate
Dependents

0
9,692

0.0%
5.9%

$0
$300

$0
$0

0.0%
6.5%

0.0%
65.1%

0.0%
28.3%

0.0%
0.1%

0.0%
4.3%

0.0%
48.3%

18,955
22,139

11.6%
13.5%

$7,633
$12,526

$9
$37

7.1%
11.1%

55.4%
40.9%

37.4%
47.9%

0.1%
0.2%

2.1%
1.9%

55.9%
66.9%

23,246
20,671

14.2%
12.6%

$17,494
$22,411

$78
$158

15.4%
20.8%

35.2%
31.4%

49.3%
47.7%

0.1%
0.1%

2.2%
1.4%

68.0%
70.5%

16,481
22,209

10.0%
13.5%

$27,414
$34,486

$275
$430

22.5%
28.2%

34.3%
36.1%

42.9%
35.6%

0.3%
0.2%

1.5%
1.3%

66.5%
62.7%

11,522
12,225

7.0%
7.5%

$44,471
$60,138

$668
$990

32.8%
48.6%

39.7%
32.2%

27.3%
19.0%

0.1%
0.2%

1.4%
2.2%

56.1%
57.2%

4,342
2,384

2.6%
1.5%

$85,618
$125,429

$1,538
$2,500

69.0%
77.0%

21.0%
15.9%

10.0%
6.9%

0.1%
0.1%

2.9%
2.4%

58.0%
58.3%

167
2

0.1%
0.0%

$254,123
$772,330

$6,521
$24,863

83.3%
100.0%

12.1%
0.0%

4.5%
0.0%

0.0%
0.0%

6.1%
100.0%

53.0%
0.0%

$27,439

$328

18.4%

32.0%

31.1%

0.1%

2.0%

62.5%

164,035

*An asterisked line indicates that the information cannot be released due to confidentiality laws.

“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 11

January 2009 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
January 2009
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 12

January 2009 Tax Facts

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

$33,379
$15,542
$29,089

4,435
2,065
3,865

$35,674
$49,447
$129,413
$13,773
$328,818
$12,117
$29,239

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

$460,489
$8,354
$53,511
$23,670

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

$56,409
$6,713
$14,714
$116,129
$15,098
$3,334

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

$16,422
$70,445
$34,244

2,182
9,360
4,550

$19,538
$6,111

2,596
812

$24,686
$27,094

3,280
3,600

$521,985
$191,210
$27,726
$35,870
$1,737,379
$241,297
$184,331
$14,902
$1,336,227
$1,824,111
$347,807
$41,808
$34,079
$3,372,447
$104,335
$1,039,688
$11,107,380
$123,535
$1,766,784

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
$664,298
Tempe
$1,247,809
Tolleson
$48,905
Wickenburg
$45,737
Youngtown
$46,384
Mohave County
Bullhead City
$287,575
Colorado City
$30,707
Kingman
$194,627
Lake Havasu City
$402,161
Navajo County
Holbrook
$40,830
Pinetop/Lakeside
$31,347
Show Low
$74,396
Snowflake
$37,142
Taylor
$30,857
Winslow
$74,020
Pima County
Marana
$201,137
Oro Valley
$296,531
Sahuarita
$105,291
South Tucson
$42,372
Tucson
$3,987,140
Pinal County
Apache Junction
$256,417
Casa Grande
$244,375
Coolidge
$61,564
Eloy
$83,729
Florence
$154,512
Kearny
$16,926
Mammoth
$13,261
Maricopa
$119,922
Superior
$24,490
Santa Cruz County
Nogales
$164,296
Patagonia
$6,924
Yavapai County
Camp Verde
$80,756
Chino Valley
$92,760
Clarkdale
$27,696
Cottonwood
$81,734
Dewey-Humboldt
$30,330
Jerome
$2,484
Prescott
$306,842
Prescott Valley
$252,691
Sedona
$82,299
Yuma County
San Luis
$172,575
Somerton
$73,380
Wellton
$14,827
Yuma
$672,132

TOTAL

Page 13

$36,612,538

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

January 2009 Tax Facts

TABLE 4
County Tax Collections
January 2009
Road
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

$

274,645

Excise
$

106,875

$

731,108

$

951,179

$

259,820

$

174,263

$

136,431

$

89,502

$ 31,463,976

$

6,556,739

$

1,331,615

$

530,610

$

514,130

Jail

$

Rental Car

Hospital/
Health Svc

949,845

$

89,502

$

11,160,421

$

1,281,239

$

352,609

$

$

1,230,325

$

615,183

$

1,214,727

$

1,214,729

Page 14

Stadium

RV
Surcharge

$

$
$

372,513

$

97,572

$

237,713

87

94

$

$

20,927
$

255,817

$

242,241

352,031

January 2009 Tax Facts

Sports &
Tourism
Authority

Capital
Projects

$

1,751

1,459,200