ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 8, 2010

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

SEPTEMBER 2009 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
September 2009

Fiscal Year Total

Individual Income Tax
Net Collections

$ 214,629,305

Percent Change

$

(27.2)%

575,761,164
(14.1)%

Corporate Income Tax
Net Collections

$

67,946,447

Percent Change

$

(48.6)%

107,443,432
(38.4)%

Transaction Privilege, Severance & Use Taxes
Net Collections

$ 287,827,907

Percent Change

$

866,060,935

(15.9)%

(17.0)%

$ 570,403,976

$ 1,549,265,531

(25.8)%

(17.9)%

Total Big Three Tax Types
Net Collections
Percent Change

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 2009 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

September 2009
$ 76,677,365
228,295,304
(37,956,311)
52,387,052
$ 214,629,305

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

% Change
(38.3)%
(10.9)%
(50.2)%
(13.6)%
(27.2)%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

$ 102,501,964
727,140,805
(96,720,448)
157,161,157
$ 575,761,164

$ 158,761,036
773,973,559
(80,328,266)
181,919,350
$ 670,486,979

(35.4)%
(6.1)%
(20.4)%
(13.6)%
(14.1)%

Average Individual Income Tax Refund
Average

Number

2009 CYTD
2008 CYTD

$745.31
$686.24

1,670,791
1,772,846

% Change

8.6%

(5.8)%

"New" Filers in Calendar Year 2008
“New” filer data was not available at the time of publication; therefore, Table 1 is not included in
this month’s publication.

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 September 2009 for tax year 2009 are as follows:
September 2009
September 2008
September 2009
September 2008
September 2009
September 2008
September 2009
September 2008

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

Monthly
$ 65,665,598
$ 114,073,682
(42.4)%
$
1,482
$
2,054
(27.8)%
$ 9,049,338
$ 6,378,431
41.9%

Cumulative
$ 175,462,175
$ 313,079,886
(44.0)%
$
1,098
$
1,643
(33.2)%
$ 56,316,311
$ 53,184,669
5.9%

Monthly Total
Monthly Total
% change

$ 74,714,936
$ 120,452,113
(38.0)%

$ 231,778,486
$ 366,264,555
(36.7)%

Page 2

September 2009 Tax Facts

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from
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 third quarter of 2008,
which shows an increase of 1.87% in withholding payments over the third quarter of 2007. Growth
in quarters for which information is still being gathered is as follows:
4th Quarter 2008
2nd Quarter 2009

(2.43)%
(9.84)%

1st Quarter 2009
3rd Quarter 2009

(10.17)%
(5.11)%

The current choices for withholding are 0%, 11.5%, 21.9%, 26.5%, 28.8%, 35.7% or 42.6% 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

September 2009 Calendar Year Total
$ 64,760
$ 5,894,825
$ 1,175
$
53,102
8,369
821,925

Contributions on the Individual Income Tax Return
Through September 2009, individual income tax return filers have made the following
contributions:

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

Number
903
9,917
7,487
3,531
2,942
4,686
9,681
5,768
541
46
48
288

Page 3

Amount
$ 73,428
$ 225,340
$ 170,787
$ 84,224
$ 55,592
$ 97,767
$ 218,103
$ 233,961
$ 16,552
$
684
$ 1,845
$ 10,561

Average
$81.32
$22.72
$22.81
$23.85
$18.90
$20.86
$22.53
$40.56
$30.60
$14.87
$38.44
$36.67

September 2009 Tax Facts

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

September 2009
$ 90,726,618
(22,780,171)
$ 67,946,447

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

% Change
(36.1)%
131.8%
(48.6)%

Gross Collections
Refunds
Net Collections

Fiscal Year Total
$ 144,157,964
(36,714,532)
$ 107,443,432

Prior Fiscal
Year Total
$ 200,216,382
(25,687,211)
$ 174,529,171

% Change
(28.0)%
42.9%
(38.4)%

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 2009
September 2008
% Change

$ 78,687,167
$ 127,737,011
(38.4)%

Calendar Year Total
Calendar Year Total
% Change

$ 331,342,958
$ 491,061,766
(32.5)%

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 2009
September 2008
CY 2009
CY 2008

Less
than
$50,000

$50,000
up to
$100,000

510
580
2,022
2,567

$100,001
up to
$500,000

72
109
249
385

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

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

$10,000,001
and more

Total

% change

21
18
62
82

6
19
38
65

0
1
1
3

704
858
2,719
3,567

(18.0)%

95
131
347
465

(23.8)%

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

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

September 2009
September 2008
CY 2009
CY 2008

$ 5,788,931

$ 5,173,085

$ 21,321,787

$ 15,808,963

$ 12,322,000

$ 60,414,766

$ 7,306,367

$ 7,246,364

$ 29,527,048

$ 12,125,300

$ 47,224,100

$ 103,429,179

$ 21,683,138

$ 17,685,180

$ 78,153,654

$ 44,908,448

$ 94,426,700

$ 256,857,120

$ 30,572,757

$ 26,410,014

$104,107,337

$ 57,492,855

$192,828,683

$ 411,411,646

Total

% change
(41.6)%
(37.6)%

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 08/09 by corporate fiscal year. For
example, in FY 08/09, 6.2% of the refund dollars paid were for corporate fiscal years ending in
2004 or before. The percentages are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 08/09

04 & Prior
6.2%

05
2.0%

06
4.6%

07
70.4%

08
16.6%

09
0.2%

Corporate Fiscal Year-End:
FY 09/10

05 & Prior
42.8%

06
6.5%

07
12.9%

08
35.0%

09
2.8%

10
0.0%

Page 4

September 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.
September-2009

$ 6,107,104

Calendar Year Total

September-2008

$ 7,398,736

Calendar Year Total

% Change

(17.5)%

% Change

$
80,362,032
$
116,794,331
(31.2)%

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:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

223
0.2%

37,192
27.8%

83,529
62.5%

587
0.4%

12,165
9.1%

Through September 2009, 116,008 documents were received for a fiscal year-end of 2008,
distributed as follows:

#
%

120X
(amended)

120
(regular)

113
0.1%

28,282
24.4%

120S
(S-corp)
75,820
65.3%

99T
(exempt org.)
248
0.2%

120 A
(short form)
11,625
10.0%

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 September 2008, the Department of
Revenue received 105,670 documents with a fiscal year-end of 2007. Compared to 2008
documents, the Department has seen a 9.9% 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 2009/10 is 15.0% of net proceeds from Fiscal Year 2007/08 income tax. Amounts returned
for September 2009 are shown on Table 2 located at the end of this report.

Page 5

September 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% 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

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

September 2009
$ 116,291,686
223,189,493
24,529,411
42,670,774
53,304,187
$ 459,985,552
Fiscal Year
Total (09/10)
$ 350,835,354
677,306,263
67,751,242
127,787,292
162,051,193
$ 1,385,731,344

September 2008
$ 136,829,482
295,082,817
28,148,827
50,027,475
112,036,813
$ 543,949,112
Fiscal Year
Total (08/09)
$ 411,485,826
811,435,780
90,350,523
152,522,432
188,862,066
$ 1,654,656,626

% change
(15.0)%
(16.4)%
(12.9)%
(14.7)%
(14.0)%
(15.4)%
% change
(14.7)%
(16.5)%
(25.0)%
(16.2)%
(14.2)%
(16.3)%

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above,
25% is returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to
the state general fund with the exception of mining severance tax. All of the non-shared revenue
and use tax is deposited into the general fund. Therefore, the "Retained by State" figure presented
below includes all non-shared portion of transaction privilege tax, use tax and 34.49% of the
distribution base collections. The education tax is distributed in accordance with Proposition 301.
“Other" revenues are returned to the administering authority.
Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

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

September 2009
$ 287,827,907
47,109,762
29,072,921
42,670,774
53,304,187
$ 459,985,552
Fiscal Year
Total (09/10)
$ 866,060,618
142,123,402
87,708,838
127,787,292
162,051,193
$ 1,385,731,344
Page 6

September 2008
$ 342,275,305
55,429,623
34,207,370
50,027,475
62,009,338
$ 543,949,112
Fiscal Year
Total (08/09)
$ 1,043,707,764
166,692,908
102,871,456
152,522,432
188,862,066
$ 1,654,656,626

% change
(15.9)%
(15.0)%
(15.0)%
(14.7)%
(14.0)%
(15.4)%
% change
(17.0)%
(14.7)%
(14.7)%
(16.2)%
(14.2)%
(16.3)%

September 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.

5.6

September 2009
$

% Change

Fiscal Year Total

% Change

170,201

(10.3)%

$

546,567

(7.0)%

3.125
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

$
284,545
$ 52,689,653
$ 11,374,858
$
10,809
$
372,464
$
938,609
$ 33,617,183
$ 3,428,731
$
6,972

(44.0)%
1.7%
7.8%
(18.2)%
30.1%
(26.1)%
(6.6)%
(7.7)%
N/A

$
972,629
$ 148,735,743
$ 33,921,592
$
10,402
$ 1,186,650
$ 2,770,646
$ 102,251,779
$ 11,647,173
$
6,973

(29.9)%
(0.1)%
(14.3)%
(55.7)%
6.9%
(30.5)%
(5.1)%
(9.3)%
N/A

5.6
5.6
5.6
2.5
0
5.5
0
5.6

$ 11,505,576
$ 41,967,736
$176,624,919
$ 2,238,984
0
$ 6,619,806
0
$ 24,529,411

(23.0)%
(40.9)%
(12.2)%
(44.6)%
N/A
(16.8)%
N/A
(12.9)%

$ 37,390,498
$ 137,275,491
$ 525,182,775
$ 5,787,929
0
$ 20,648,658
0
$ 67,858,205

(18.8)%
(39.3)%
(12.2)%
(43.1)%
N/A
(17.1)%
N/A
(24.9)%

$147
286,023
29,527
$521,636
$1,025,121

N/A
(11.1)%
(18.6)%
N/A
N/A

$157
1,078,244
90,789
531,054
1,559,365

N/A
8.6%
4.5%
(66.8)%
(64.2)%

$(571)

N/A

$(173)

N/A

$(538)
$361,879,516

N/A
(16.8)%

$(142)
$732,756,847

N/A
(17.2)%

0
.0305/.0105 gal

-------

$
$

$
$
$
$

0.20/month per

911 Wireline

active service
0.20/month per

911 Wireless
Total

active service

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

September 2009 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
September 2009

% Change

Fiscal Year Total

% Change

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

$
3,408,077
$
9,119,092
$ 1,054,419,449
$ 227,684,839
$
217,196
$
7,457,131
$
18,792,371
$ 672,780,082
$
68,617,042
$
139,443

(10.3)%
(44.0)%
1.8%
7.9%
(18.0)%
30.2%
(26.0)%
(6.6)%
(7.7)%
NA

$
10,940,286
$
31,142,510
$ 2,975,558,436
$
678,684,586
$
209,410
$
23,743,564
$
55,440,118
$ 2,045,623,308
$
233,000,572
$
139,466

(7.0)%
(29.9)%
(0.1)%
(14.3)%
(55.7)%
6.8%
(30.5)%
(5.1)%
(9.3)%
NA

Rental of Personal Property
Contracting
Retail
Mining Severance

$ 230,311,986
$ 840,541,057
$ 3,535,307,286
$
89,664,648

(23.0)%
(40.8)%
(12.1)%
(44.5)%

$
748,079,941
$ 2,747,107,484
$ 10,507,438,307
$
231,658,938

(18.8)%
(39.3)%
(12.3)%
(43.1)%

Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax

$
$
$
$
$

0
120,445,891
1
490,949,949
4,932

NA
(16.8)%
NA
(12.9)%
NA

$
0
$
375,545,671
$
24
$ 1,361,904,658
$
5,258

NA
(17.1)%
NA
(25.0)%
NA

Total

$ 7,369,860,471

(15.3)%

$ 22,026,222,536

(16.7)%

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 2009 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

% of Total

FYTD County Share

% Change

$
340,978
$ 1,283,294
$
850,017
$
356,736
$
273,754
$
258,198
$
127,185
$ 29,617,807
$ 1,466,721
$
775,077
$ 6,951,422
$ 1,560,051
$
293,779
$ 1,730,731
$ 1,224,011
$ 47,109,762

(13.4)%
(12.7)%
(11.4)%
(20.7)%
(13.3)%
(25.0)%
(10.1)%
(15.7)%
(10.8)%
(11.5)%
(12.8)%
(16.1)%
(19.2)%
(16.1)%
(14.2)%
(15.0)%

$ 1,035,997
$ 3,869,205
$ 2,609,740
$ 1,106,544
$
811,303
$
755,976
$
389,445
$ 89,752,010
$ 4,447,023
$ 2,319,516
$ 20,592,118
$ 4,673,778
$
893,512
$ 5,162,415
$ 3,740,817
$ 142,123,402

(13.9)%
(12.9)%
(11.1)%
(15.8)%
(10.3)%
(28.0)%
(10.6)%
(15.1)%
(12.1)%
(14.1)%
(13.8)%
(16.3)%
(19.0)%
(14.7)%
(14.0)%
(14.7)%

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

September 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 September 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 September
2009 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 9

September 2009 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in September 2009. The table compares
the receipts to September 2008 and also compares fiscal year (FY) totals. Figures may not add to
total due to rounding.
September 2009
Spirituous
Vinous

$

1,917,610
849,759

(8.1)%
(3.3)%

1,631,007

1,805,662

(9.7)%

24,486,425

33,261,386

(26.4)%

1,314,259

1,075,406

22.6%

700

525

33.3%

$ 30,199,761

$ 39,107,395

(22.8)%

Fiscal Year (09/10)

Fiscal Year (08/09)

% Change

Cigarette
Other Tobacco
Tobacco Licenses

Spirituous
Vinous

$

5,697,433
2,390,397

6,561,683
2,702,280

(13.2)%
(11.5)%

5,354,539

5,666,059

(5.4)%

78,072,778

97,148,272

(19.4)%

3,688,292

3,599,477

2.6%

2,100
$ 95,205,539

1,575
$ 115,679,346

30.1%
(17.5)%

Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$

% Change

2,085,840
878,576

Malt

Total

September 2008

$

*Through September 2009, $278,015 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

September 2009
$ 1,342,327
212,439

Fiscal Year (09/10)
$ 3,988,203
597,598

407,752

1,338,634

2,537,849

6,827,529

59,329

166,161

700

2,050

$ 4,560,396

$ 12,920,175

Page 10

September 2009 Tax Facts

Other dedicated revenues from luxury taxes:

September 2009
$ 1,930,473

Fiscal Year (09/10)
$ 5,957,630

5,124,259

16,375,504

7,095,352

23,972,219

Drug Treatment & Education Fund

580,771

1,792,909

Corrections Rev. Fund

231,182

713,069

Smoke Free Arizona Fund4

247,238

779,514

$10,430,089

$ 32,694,469

$
$

FYTD
84,699
126,031
(32.8)%

$
$

FYTD
294,106
4,196
69.1%

Corrections Fund
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3

Early Childhood Development and Health Fund5

Bingo Tax
September 2009
September 2008
% change

$
$

Monthly
32,062
35,589
(9.9)%

September 2009
September 2008
% change

$
$

Monthly
0
18,466)
(60.8)%

Estate Tax

Unclaimed Property
September 2009
September 2008
% change

Monthly
$ (1,323,581)
$ 1,915,923
NA

FYTD
$
(57,792)
$ 2,571,883
NA

Please note that some totals throughout Tax Facts may not add due to rounding.
SOURCE: THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS, ARIZONA DEPARTMENT
OF REVENUE

2 Formerly the Health Care Fund
3 This Fund was created by Prop. 303, which increased cigarette & other tobacco products tax rates in November 2002.
4 This Fund was created by Prop. 201, which increased cigarette tax rates in December 2006.
5 This Fund was created by Prop. 203, which increased cigarette & other tobacco products tax rates in December 2006.

Page 11

September 2009 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 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

$
$
$

47,716
41,583
22,217

4,435
3,865
2,065

$
$
$
$
$
$
$

50,997
70,686
184,999
19,689
470,056
17,322
41,798

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

$
$
$
$

658,282
16,138
76,496
33,837

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

$
$
$
$
$
$

80,638
16,138
21,034
166,010
21,582
16,138

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

$
$
$

23,476
100,703
48,953

2,182
9,360
4,550

$
$

27,930
16,138

2,596
812

$
$

35,289
38,732

3,280
3,600

$ 746,193
$ 273,340
$
39,636
$
51,277
$ 2,483,635
$ 344,941
$ 263,507
$
21,303
$ 1,910,176
$ 2,607,621
$ 497,200
$
59,766
$
48,716
$ 4,821,014
$ 149,150
$ 1,486,265
$15,878,331
$ 176,596
$ 2,525,670

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
$ 949,633
Surprise
Tempe
$ 1,783,780
Tolleson
$
69,911
Wickenburg
$
65,382
$
66,307
Youngtown
Mohave County
Bullhead City
$ 411,097
Colorado City
$
43,896
Kingman
$ 278,225
Lake Havasu City
$ 574,901
Navajo County
Holbrook
$
58,367
$
44,811
Pinetop-Lakeside
Show Low
$ 106,352
Snowflake
$
53,095
Taylor
$
44,111
Winslow
$ 105,814
Pima County
Marana
$ 287,531
Oro Valley
$ 423,900
Sahuarita
$ 150,517
South Tucson
$
60,573
Tucson
$ 5,699,735
Pinal County
$ 366,555
Apache Junction
Casa Grande
$ 349,341
Coolidge
$
88,008
Eloy
$ 119,692
$ 220,880
Florence
Kearny
$
24,197
Mammoth
$
18,957
$ 171,432
Maricopa
Superior
$
35,009
Santa Cruz County
$ 234,867
Nogales
Patagonia*
$
16,138
Yavapai County
Camp Verde
$ 115,443
Chino Valley
$ 132,603
Clarkdale
$
39,593
Cottonwood
$ 116,842
Dewey-Humboldt
$
43,358
Jerome*
$
16,138
Prescott
$ 438,640
Prescott Valley
$ 361,230
Sedona
$ 117,648
Yuma County
San Luis
$ 246,701
Somerton
$ 104,899
Wellton
$
21,195
Yuma
$ 960,833

TOTAL

$52,387,052

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

*Population adjusted to reflect minimum requirement of 1,500 per HB 2391, Chapter 290, 2nd Regular Session, 2008.
Page 12

September 2009 Tax Facts

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

$
$
$

26,505
12,341
23,098

4,435
3,865
2,065

$
$
$
$
$
$
$

28,328
39,264
102,763
10,937
261,105
9,622
23,218

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

$
$
$
$

365,660
6,634
42,492
18,796

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

$
$
$
$
$
$

44,792
5,331
11,684
92,214
11,988
2,648

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

$
$
$

13,040
55,938
27,192

2,182
9,360
4,550

$
$

15,515
4,853

2,596
812

$
$

19,602
21,515

3,280
3,600

$ 414,493
$ 151,834
$
22,017
$
28,483
$ 1,379,601
$ 191,606
$ 146,372
$
11,833
$ 1,061,058
$ 1,448,472
$ 276,183
$
33,198
$
27,061
$ 2,677,960
$
82,850
$ 825,585
$ 8,820,038
$
98,095
$ 1,402,950

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
177,544
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414
234,752

City
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop/Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

Page 13

TOTAL

Distribution
$ 527,499
$ 990,848
$
38,834
$
36,318
$
36,832

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

$
$
$
$

228,355
24,383
154,547
319,344

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

$
$
$
$
$
$

32,421
24,891
59,076
29,493
24,503
58,777

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

$ 159,717
$ 235,467
$
83,609
$
33,647
$ 3,166,069

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

$
$
$
$
$
$
$
$
$

203,613
194,051
48,886
66,486
122,694
13,441
10,530
95,226
19,447

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

$
$

130,463
5,498

21,830
920

$
$
$
$
$
$
$
$
$

64,126
73,658
21,993
64,903
24,085
1,972
243,654
200,655
65,351

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

$
$
$
$

137,037
58,269
11,773
533,720

22,930
9,750
1,970
89,306

$29,072,921

4,864,696

September 2009 Tax Facts

TABLE 4
County Tax Collections
September 2009

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

$

254,705

Excise
$ 119,416
$ 561,078
$ 1,039,801
$ 247,687
$ 134,287
$
68,734
$
72,909

Jail

$ 5,259,494
$ 1,089,854

Stadium

Hospital/
Health Svc

Capital
Projects

$ 1,047,514

$
72,909
$ 8,923,284

$24,686,277
$
$

Rental Car

RV
Surcharge

$ 259,757

$
$ 331,048

(30)

$8

$ 1,141,835

480,198
526,533
$ 88,250

$ 1,054,794
$ 194,148
$ 1,059,225
$ 821,833

$ 10,097
$ 210,993

$ 194,434
$ 529,681
$ 821,838

Page 14

Sports &
Tourism
Authority

$ 163,985

September 2009 Tax Facts

$

(1,611)