ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

June 23, 2010

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

FEBRUARY 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
February 2010

Fiscal Year Total

$ (38,642,639)

$ 1,374,080,227

(62.3)%

(5.9)%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$ (4,646,425)

Percent Change

$

143,202,076

N/A

(57.3)%

$ 256,963,944

$ 2,268,906,194

(8.4)%

(14.0)%

$213,674,880

$3,786,188,497

.6%

(14.6)%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

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

February 2010 Tax Facts

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

$

February 2010
17,153,243
253,541,507
(256,950,336)
(52,387,052)
$ (38,642,639)

$

February 2009
18,024,012
238,113,051
(298,056,863)
(60,639,783)
$ (102,559,583)

% Change
(4.8)%
6.5%
(13.8)%
(13.6)%
(62.3)%

Fiscal Year Total
(09/10)
$ 306,988,700
2,018,614,054
(532,426,107)
(419,096,420)
$ 1,374,080,227

Fiscal Year Total
(08/09)
$ 418,456,248
2,113,933,229
(587,703,047)
(485,118,267)
$ 1,459,568,163

% Change
(26.6)%
(4.5)%
(9.4)%
(13.6)%
(5.9)%

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$534.37
$574.14

544,837
434,889

% Change

(6.93)%

25.28%

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 2008 were $488.7 million, for an
average of $1,806. An additional $144.6 million in estimated payments came from 2007 tax
returns that applied their refunds as a 2008 estimated payment, for an average of $2,981.
Estimated payments received through February 2010 for tax year 2009 are as follows:
February 2010
February 2009
February 2010
February 2009
February 2010
February 2009
February 2010
February 2009

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

Monthly
$ 1,848,656
$ 2,677,217
(30.9)%
$
1,368
$
1,778
(23.0)%
$ 547,585
$ 1,434,465
(61.8)%

Cumulative
$ 320,781,317
$ 482,721,916
(33.5)%
$
1,448
$
1,811
(20.1)%
$ 130,940,602
$ 139,187,833
(5.9)%

Monthly Total
Monthly Total
% change

$ 2,396,241
$ 4,111,682
(41.7)%

$ 451,721,920
$ 621,909,748
(27.4)%

Page 2

February 2010 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 fourth quarter of 2008,
which shows a decrease of 2.38% in withholding payments over the fourth quarter of 2007.
Growth in quarters for which information is still being gathered is as follows:
1st Quarter 2009
3rd Quarter 2009
1st Quarter 2010

(10.15)%
(5.97)%
(4.84)%

2nd Quarter 2009
4th Quarter 2009

(9.84)%
(2.50)%

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 2010.

Check Off
Voluntary Donation
Number of Returns

February 2010
$ 1,430,675
$
7,163
205,793

Calendar Year Total
$ 1,766,835
$
7,667
260,218

Contributions on the Individual Income Tax Return
Through February 2010, individual income tax return filers have made the following contributions:

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

Number
213
2,493
1,704
645
541
982
2,090
1,123
87
5
12
36

Page 3

Amount
$ 17,406
$ 47,653
$ 34,288
$ 12,009
$ 9,787
$ 21,341
$ 38,298
$ 20,732
$1,688
$237
$711
$916

Average
$ 81.72
$ 19.11
$ 20.12
$ 18.62
$ 18.09
$ 21.73
$ 18.32
$ 18.46
$ 19.40
$ 47.40
$ 59.25
$ 25.44

February 2010 Tax Facts

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

February 2010
$ 14,730,211
(19,376,636)
$ (4,646,425)

February 2009
$ 44,210,646
(9,879,797)
$ 34,330,849

% Change
(66.7)%
96.1%
(113.5)%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 354,453,450
(211,251,374)
$ 143,202,076

Prior Fiscal
Year Total
$ 469,427,228
(133,897,470)
$ 335,529,758

% Change
(24.5)%
57.8%
(57.3)%

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.
February 2010
February 2009
% Change

$ 9,127,152
$ 22,496,640
(59.4)%

Calendar Year Total
Calendar Year Total
% Change

$ 39,415,016
$ 39,993,603
(1.5)%

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.
Less
than
$50,000

Size of Payment
Î
February 2010
February 2009
CY 2010
CY 2009

$50,000
up to
$100,000

65
71
160
216

$100,001
up to
$500,000

8
5
31
20

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

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

$10,000,001
and more

Total

2
1
8
5

1
1
3
4

0
1
0
1

87
91
230
276

11
12
28
30

% change
(4.4)%
(16.7)%

The next table shows the dollars of eft estimated payments received from those counts above.
Size of Payment
Î
February 2010
February 2009
CY 2010
CY 2009

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

$

653,350

$

570,350

$ 2,787,592

$ 1,364,000

$ 2,200,000

$ 7,575,292

$

605,914

$

409,936

$ 2,367,250

$

750,000

$ 16,600,000

$ 20,733,100

$ 1,604,120

$ 2,139,957

$ 6,457,572

$ 5,851,568

$ 17,400,000

$ 33,453,217

$ 2,167,486

$ 1,502,795

$ 6,272,900

$ 3,535,000

$ 21,387,000

$ 34,865,181

% change
(63.5)%
(4.0)%

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
13.4%

06
4.6%

07
7.3%

08
70.6%

09
4.1%

10
0.0%

Page 4

February 2010 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.
February 2010
February 2009
% Change

$ 7,513,998
$ 9,243,231
(18.7)%

Calendar Year Total
Calendar Year Total
% Change

$ 26,979,439
$ 24,293,400
11.1%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 133,808 corporate returns showing a fiscal year-end
of 2008. The type of return received is indicated below:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

216
0.2%

36,016
26.9%

84,601
63.2%

611
0.5%

12,364
9.2%

Through February 2010, 12,461 documents were received for a fiscal year-end of 2009, distributed
as follows:

#
%

120X
(amended)

120
(regular)

17
0.1%

7,254
58.2%

120S
(S-corp)
3,125
25.1%

99T
(exempt org.)
90
0.7%

120 A
(short form)
1,975
15.9%

The figures for the 2009 returns are most meaningful when compared to 2008 returns received
during the same period of time in the previous year. Through February 2009, the Department of
Revenue received 13,680 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen an 8.9% decrease 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 February 2010 are shown on Table 2 located at the end of this report.

Page 5

February 2010 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

February 2010
$ 109,521,180
$ 200,563,148
$
18,626,941
$
37,797,786
$
49,267,983
$ 415,777,038
Fiscal Year
Total (09/10)
$ 946,642,540
$ 1,771,499,677
$ 170,909,506
$ 335,399,559
$ 428,492,398
$ 3,652,943,679

February 2009
$ 115,180,446
$ 219,530,528
$
21,418,330
$
41,207,049
$
53,295,513
$ 450,631,865
Fiscal Year
Total (08/09)
$ 1,057,133,533
$ 2,054,891,007
$ 220,255,385
$ 387,669,026
$ 487,319,690
$ 4,207,268,641

% change
(4.9)%
(8.6)%
(13.0)%
(8.3)%
(7.6)%
(7.7)%
% change
(10.5)%
(13.8)%
(22.4)%
(13.5)%
(12.1)%
(13.2)%

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

February 2010
$ 256,963,944
$
44,367,030
$
27,380,295
$
37,797,786
$
49,267,983
$ 415,777,038
Fiscal Year
Total (09/10)
$ 2,268,906,194
$ 383,484,893
$ 236,660,635
$ 335,399,559
$ 428,492,398
$ 3,652,943,679
Page 6

February 2009
280,674,594
46,659,599
28,795,112
41,207,049
53,295,513
450,631,865
Fiscal Year
Total (08/09)
$ 2,639,751,748
$ 428,244,794
$ 264,283,383
$ 387,669,026
$ 487,319,690
$ 4,207,268,641

$
$
$
$
$
$

% change
(8.4)%
(4.9)%
(4.9)%
(8.3)%
(7.6)%
(7.7)%
% change
(14.0)%
(10.5)%
(10.5)%
(13.5)%
(12.1)%
(13.2)%

February 2010 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.

February 2010

% Change

Fiscal Year Total

% Change

5.6

$

111,350

(13.9)%

$

1,339,745

3.1%

3.125
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

$
$
$
$
$
$
$
$
$

200,763
37,370,285
13,642,001
5,634
475,606
981,938
37,374,170
4,529,411
0

(47.1)%
1.6%
28.1%
(75.5)%
(4.8)%
(25.0)%
(1.3)%
2.6%
NA

$
$
$
$
$
$
$
$
$

2,151,969
340,053,917
90,602,030
39,653
3,414,161
7,708,842
283,278,073
31,204,709
6,973

(47.4)%
1.3%
(9.3)%
(79.2)%
0.7%
(30.8)%
(3.6)%
(3.2)%
NA

$ 13,849,318
$ 28,930,920
$ 159,786,131
$
2,982,657
$
0
$
9,883,800
$
0
$ 18,626,941

1.3%
(40.2)%
(5.8)%
NA
NA
1.6%
NA
(13.0)%

$ 103,424,479
$ 326,672,684
$ 1,446,048,275
$
18,677,941
$
(7)
$
66,141,014
$
76
$ 171,016,468

(13.9)%
(40.5)%
(7.9)%
25.2%
NA
(7.9)%
(84.0)%
(22.6)%

$
$
$
$
$

0
414,230
577,954
486,311
968,961

NA
(32.8)%
34.9%
(16.5)%
(27.4)%

$
$
$
$
$

3,475
2,732,976
825,118
3,142,117
8,129,622

NA
17.4%
56.5%
(22.7)%
(29.8)%

$

(23)

NA

$

63,310

NA

$
12,411
$ 331,210,767

NA
(7.5)%

$
(48,714)
$ 2,906,628,909

NA
(13.2)%

5.6
5.6
5.6
2.5
0
5.5
0
5.6
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

February 2010 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
% Change

Fiscal Year Total

% Change

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

$
$
$
$
$
$
$
$
$
$

2,227,143
6,424,874
747,427,431
272,846,524
112,723
9,512,383
19,639,462
747,498,539
90,589,692
0

(14.1)%
(47.1)%
1.6%
28.0%
(75.6)%
(4.8)%
(25.0)%
(1.3)%
2.5%
NA

$
26,809,526
$
68,900,474
$ 6,802,798,439
$ 1,812,555,954
$
795,875
$
68,304,788
$
154,232,287
$ 5,666,759,865
$
624,210,646
$
139,466

3.0%
(47.4)%
1.2%
(9.3)%
(79.1)%
0.6%
(30.8)%
(3.7)%
(3.3)%
NA

Rental of Personal Property
Contracting
Retail
Mining Severance

$ 276,993,314
$ 578,659,568
$ 3,195,820,101
$ 119,309,920

1.3%
(40.3)%
(5.8)%
NA

$ 2,069,042,145
$ 6,536,711,364
$ 28,928,678,747
$
747,406,720

(14.0)%
(40.5)%
(8.0)%
25.1%

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

$
$
$
$
$

0
159,530,279
0
372,551,376
0

NA
(9.9)%
NA
(13.7)%
NA

$
0
$ 1,121,418,399
$
1,711
$ 3,434,450,138
$
(2,954)

NA
(14.2)%
(83.1)%
(22.4)%
NA

Total

$ 6,599,143,329

(7.1)%

$ 58,063,213,590

(13.2)%

February 2010

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 February 2010 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

299,776
972,213
821,003
308,137
307,598
28,289
163,515
28,280,993
1,271,162
679,467
6,508,732
1,367,411
282,172
1,563,787
1,258,773
44,367,030

(7.0)%
(2.8)%
(2.1)%
(9.9)%
41.2%
47.4%
2.0%
(5.4)%
(11.3)%
(5.7)%
(3.9)%
(9.3)%
(5.6)%
(2.0)%
(6.7)%
(4.9)%

FYTD County Share
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

2,712,859
9,698,268
7,041,379
2,836,741
2,249,548
2,196,782
1,101,048
243,017,777
11,499,635
6,018,267
56,044,240
12,476,407
2,450,844
13,798,586
10,342,513
383,484,893

% Change
(11.0)%
(8.3)%
(8.0)%
(13.2)%
2.4%
(3.2)%
(6.1)%
(10.9)%
(11.4)%
(10.6)%
(9.1)%
(12.2)%
(14.0)%
(9.3)%
(11.1)%
(10.5)%

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

February 2010 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 February 2010 is shown on Table 3, attached to this report.

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during February 2010
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

February 2010 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in February 2010. The table compares
the receipts to February 2009 and also compares fiscal year (FY) totals. Figures may not add to
total due to rounding.

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

February 2010

February 2009

$
$
$
$
$
$
$

$
$
$
$
$
$
$

2,803,654
1,189,589
1,536,305
23,150,278
1,492,717
325
30,172,868

% Change

1,960,591
1,066,991
1,775,626
19,668,766
1,503,484
250
25,975,708

43.0%
11.5%
(13.5)%
17.7%
(0.7)%
30.0%
16.2%

Fiscal Year (09/10)

Fiscal Year (08/09)

% Change

$ 18,571,174
$
8,601,485
$ 14,572,632
$ 206,329,498
$ 11,099,927
$
4,400
$ 259,179,116

$ 18,882,151
$
8,632,136
$ 15,082,375
$ 241,506,600
$ 10,448,857
$
3,700
$ 294,555,819

(1.6)%
(0.4)%
(3.4)%
(14.6)%
6.2%
18.9%
(12.0%)

*Through February 2010, $662,800 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:
February 2010

Fiscal Year (09/10)

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses

$ 1,962,558
$ 297,396
$ 384,076
$ 1,638,170
$
67,171
$
325

$ 12,999,821
$ 2,150,367
$ 3,643,157
$ 16,338,187
$
499,671
$
4,375

Total

$ 4,349,696

$ 35,635,578

Page 10

February 2010 Tax Facts

Other dedicated revenues from luxury taxes:

February 2010

Fiscal Year (09/10)

Corrections Fund

$ 2,223,544

$ 17,861,490

Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3

$ 4,962,610

$ 43,812,265

$ 7,501,705

$ 65,185,153

Drug Treatment & Education Fund

$

686,916

$

5,471,324

Corrections Rev. Fund

$

274,922

$

2,179,324

Smoke Free Arizona Fund4

$

232,694

$

2,060,522

Early Childhood Development and Health Fund5

$ 9,940,779

$ 86,973,459

$
$

Monthly
40,205
30,059
33.8%

$
$

FYTD
343,678
341,990
0.5%

$
$

Monthly
0
0
N/A

$
$

FYTD
384,828
125,333
N/A

Bingo Tax
February 2010
February 2009
% change
Estate Tax
February 2010
February 2009
% change
Unclaimed Property
February 2010
February 2009
% change

Monthly
$ (416,856)
$ (1,036,282)
N/A

FYTD
$ 30,162,847
$ 43,410,909
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 11

February 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
February 2010
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
1,500
7,110
3,145

$
$
$
$
$
$

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

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

$
$
$

23,476
100,703
48,953

9,360
4,550

$
$

27,930
16,138

2,596
1,500

$
$

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
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

4,867,007

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

February 2010 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
February 2010
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

$
$
$

24,961
11,622
21,753

4,435
3,865
2,065

$
$
$
$
$
$
$

26,678
36,978
96,779
10,299
245,903
9,061
21,866

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

$
$
$
$

344,371
6,247
40,017
17,701

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

$
$
$
$
$
$

42,184
5,020
11,003
86,845
11,290
2,493

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

$
$
$

12,281
52,681
25,609

2,182
9,360
4,550

$
$

14,611
4,570

2,596
812

$
$

18,461
20,262

3,280
3,600

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

390,361
142,994
20,734
26,824
1,299,280
180,451
137,849
11,144
999,282
1,364,141
260,103
31,265
25,485
2,522,048
78,026
777,519
8,306,535
92,384
1,321,270

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
$
496,787
Tempe
$
933,160
Tolleson
$
36,573
Wickenburg
$
34,203
Youngtown
$
34,687
Mohave County
Bullhead City
$
215,059
Colorado City
$
22,963
Kingman
$
145,549
Lake Havasu City $
300,751
Navajo County
Holbrook
$
30,533
Pinetop/Lakeside
$
23,442
Show Low
$
55,636
Snowflake
$
27,776
Taylor
$
23,076
Winslow
$
55,354
Pima County
Marana
$
150,418
Oro Valley
$
221,757
Sahuarita
$
78,740
South Tucson
$
31,687
Tucson
$ 2,981,740
Pinal County
Apache Junction
$
191,758
Casa Grande
$
182,753
Coolidge
$
46,040
Eloy
$
62,615
Florence
$
115,550
Kearny
$
12,658
Mammoth
$
9,917
Maricopa
$
89,682
Superior
$
18,314
Santa Cruz County
Nogales
$
122,867
Patagonia
$
5,178
Yavapai County
Camp Verde
$
60,392
Chino Valley
$
69,369
Clarkdale
$
20,712
Cottonwood
$
61,124
Dewey-Humboldt
$
22,682
Jerome
$
1,857
Prescott
$
229,468
Prescott Valley
$
188,972
Sedona
$
61,546
Yuma County
San Luis
$
129,058
Somerton
$
54,876
Wellton
$
11,087
Yuma
$
502,646

TOTAL

Page 13

$ 27,380,295

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

February 2010 Tax Facts

TABLE 4
County Tax Collections
February 2010

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

$

192,485

Excise
$ 65,982
$ 558,263
$ 657,931
$ 184,707
$ 133,437
$ 75,354
$ 126,186

Jail

$

Stadium

Hospital/
Health Svc

657,258

$ 126,186
$ 8,165,655

$ 22,887,151

Rental Car

RV
Surcharge

Capital
Projects

$ 164,580

$
$ 398,819

31

$1

$ 1,858,896

$ 394,261
$ 433,558
$ 4,821,638
$ 920,734

$ 140,411
$
$
$
$

885,581
191,131
856,352
874,893

$ 27,235
$ 176,473

$
$
$

Page 14

Sports &
Tourism
Authority

190,601
428,095
874,894

$ 173,566

February 2010 Tax Facts

$

2,606