ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

July 6, 2010

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

MARCH 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
March 2010

Fiscal Year Total

$(71,196,908)

$1,302,883,319

N/A

(11.4)%

$66,484,298

$209,686,374

48.3%

(44.9)%

$269,271,852

$2,538,178,046

(4.6)%

(13.1)%

$164,559,242

$4,050,747,739

(51.3)%

(15.1)%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections
Percent Change

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

March 2010 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

March 2010
40,585,225
283,039,242
(342,434,322)
(52,387,052)
$ (71,196,908)

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year Total
(09/10)
$ 347,573,925
2,301,653,296
(874,860,429)
(471,483,472)
$ 1,302,883,319

$

March 2009
41,170,355
280,584,398
(249,921,128)
(60,639,783)
$
11,193,842

% Change
(1.4)%
0.9%
(37.0)%
(13.6)%
N/A

Fiscal Year Total
(08/09)
$ 459,626,603
2,394,517,627
(837,624,174)
(545,758,050)
$ 1,470,762,005

% Change
(24.4)%
(3.9)%
4.4%
(13.6)%
(11.4)%

$

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$ 601.52
$ 634.19

935,122
822,659

% Change

(5.15)%

13.67%

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 $541.0 million, for an
average of $1,978. 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 March 2010 for tax year 2009 are as follows:
March 2010
March 2009
March 2010
March 2009
March 2010
March 2009
March 2010
March 2009

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

Monthly
$ 3,611,355
$ 2,231,010
61.9%
$
5,115
$
2,510
103.8%
$ 501,305
$ 1,775,941
(71.8)%

Cumulative
$ 376,192,787
$ 536,083,460
(29.8)%
$
1,682
$
1,984
(15.2)%
$ 131,441,907
$ 140,963,774
(6.8)%

Monthly Total
Monthly Total
% change

$ 4,112,660
$ 4,006,951
2.6%

$ 507,634,694
$ 677,047,234
(25.0)%

Page 2

March 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 2008 through March 2009, $834.6 million was received for the first quarter of 2008. 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

(10.21)%
(5.98)%
(2.03)%

2nd Quarter 2009
4th Quarter 2009

(9.84)%
(2.64)%

The current choices for withholding are 0%, 10.7%, 20.3%, 24.5%, 26.7%, 33.1% or 39.5% 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

March 2010
$ 1,462,885
$
12,763
199,015

Calendar Year Total
$ 3,229,720
$
20,430
459,233

Contributions on the Individual Income Tax Return
Through March 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
482
4,627
3,294
1,321
1,125
1,991
4,209
2,204
180
13
18
100

Page 3

Amount
$ 32,698
$ 95,241
$ 69,578
$ 27,531
$ 21,474
$ 46,424
$ 87,146
$ 43,110
$ 4,405
$
307
$
910
$ 3,308

Average
$ 67.84
$ 20.58
$ 21.12
$ 20.84
$ 19.09
$ 23.32
$ 20.70
$ 19.56
$ 24.47
$ 23.62
$ 50.56
$ 33.08

March 2010 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
March 2010
81,015,355
(14,531,057)
$ 66,484,298

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

$

$

March 2009
47,075,867
(2,253,816)
$ 44,822,051

% Change
72.1%
544.7%
48.3%

Current Fiscal
Year Total
$ 435,468,805
(225,782,431)
$ 209,686,374

Prior Fiscal
Year Total
$ 516,503,095
(136,151,286)
$ 380,351,809

% Change
(15.7)%
65.8%
(44.9)%

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.
March 2010
March 2009
% Change

$ 28,984,019
$ 26,068,988
11.2%

Calendar Year Total
Calendar Year Total
% Change

$ 68,399,035
$ 66,062,591
3.5%

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
March 2010
March 2009
CY 2010
CY 2009

Less
than
$50,000

$50,000
up to
$100,000

241
234
401
450

$100,001
up to
$500,000

37
27
68
47

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

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

$10,000,001
and more

Total

3
4
11
9

5
4
8
8

0
0
0
1

315
295
545
571

29
26
57
56

% change
6.8%
(4.6)%

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

$ 2,489,165

$ 2,544,855

$ 7,464,546

$ 2,315,000

$ 8,308,000

$ 23,121,566

$ 2,392,686

$ 1,941,600

$ 5,473,271

$ 2,502,504

$ 7,112,000

$ 19,422,061

$ 4,093,285

$ 4,684,812

$ 13,922,118

$ 8,166,568

$ 25,708,000

$ 56,574,783

$ 4,560,172

$ 3,444,395

$ 11,746,171

$ 6,037,504

$ 28,499,000

$ 54,287,242

% change
19.0%
4.2%

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
12.5%

06
4.3%

07
6.8%

08
72.3%

09
4.1%

10
0.0%

Page 4

March 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.
March 2010
March 2009
% Change

$ 803,829
$ 645,581
24.5%

Calendar Year Total
Calendar Year Total
% Change

$ 27,783,268
$ 24,938,981
11.4%

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 March 2010, 48,481 documents were received for a fiscal year-end of 2009, distributed as
follows:

#
%

120X
(amended)

120
(regular)

23
0.0%

12,781
26.4%

120S
(S-corp)
29,238
60.3%

99T
(exempt org.)
123
0.3%

120 A
(short form)
6,316
13.0%

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 March 2009, the Department of
Revenue received 20,109 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen a 141.1% 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 2009/10 is 15.0% of net proceeds from Fiscal Year 2007/08 income tax. Amounts returned
for March 2010 are shown on Table 2 located at the end of this report.

Page 5

March 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

March 2010
116,602,251
208,936,405
20,119,332
39,705,597
51,947,101
437,310,685
Fiscal Year
Total (09/10)
$ 1,063,244,791
$ 1,980,436,081
$ 191,028,837
$ 375,105,156
$ 480,439,499
$ 4,090,254,364
$
$
$
$
$
$

March 2009
117,996,914
220,965,372
20,507,125
41,574,019
54,890,365
455,933,795
Fiscal Year
Total (08/09)
$ 1,175,130,447
$ 2,275,856,379
$ 240,762,511
$ 429,243,045
$ 542,210,055
$ 4,663,202,436
$
$
$
$
$
$

% change
(1.2)%
(5.4)%
(1.9)%
(4.5)%
(5.4)%
(4.1)%
% change
(9.5)%
(13.0)%
(20.7)%
(12.6)%
(11.4)%
(12.3)%

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

March 2010
269,271,852
47,235,572
29,150,563
39,705,597
51,947,101
437,310,685
Fiscal Year
Total (09/10)
$ 2,538,178,046
$ 430,720,465
$ 265,811,198
$ 375,105,156
$ 480,439,499
$ 4,090,254,364
$
$
$
$
$
$

Page 6

March 2009
282,169,633
47,800,550
29,499,228
41,574,019
54,890,365
455,933,795
Fiscal Year
Total (08/09)
$ 2,921,921,381
$ 476,045,344
$ 293,782,612
$ 429,243,045
$ 542,210,055
$ 4,663,202,436
$
$
$
$
$
$

% change
(4.6)%
(1.2)%
(1.2)%
(4.5)%
(5.4)%
(4.1)%
% change
(13.1)%
(9.5)%
(9.5)%
(12.6)%
(11.4)%
(12.3)%

March 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.

March 2010

% Change

Fiscal Year Total

% Change

5.6

$

144,136

(18.8)%

$

1,483,880

0.5%

3.125
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

$
$
$
$
$
$
$
$
$

223,389
32,148,736
13,164,065
4,628
471,389
995,081
41,306,558
4,461,287
0

(40.5)%
(0.2)%
8.0%
N/A
14.1%
(7.6)%
3.9%
(10.4)%
N/A

$
$
$
$
$
$
$
$
$

2,375,357
372,202,653
103,766,096
44,281
3,885,551
8,703,923
324,584,631
35,665,996
6,973

(46.8)%
1.2%
(7.4)%
N/A
2.2%
(28.7)%
(2.7)%
(4.2)%
N/A

$ 12,895,231
$ 31,179,957
$ 174,399,964
$
2,385,032
N/A
$ 11,249,107
N/A
$ 20,119,332

(10.5)%
(34.3)%
(0.8)%
N/A
N/A
(4.3)%
N/A
(1.9)%

$ 116,319,711
$ 357,852,641
$ 1,620,448,239
$
21,062,974
N/A
$
77,390,120
$
76
$ 191,135,800

(13.6)%
(40.6)%
(7.1)%
38.8%
N/A
(7.4)%
N/A
(20.6)%

$
$
$
$
$

0
350,261
51,250
490,483
1,391,681

N/A
(9.2)%
15.8%
(13.5)%
(7.7)%

$
$
$
$
$

3,327
3,083,237
876,368
3,632,600
9,521,303

N/A
13.6%
53.4%
(21.6)%
(27.3)%

$

(169)

N/A

$

63,142

N/A

$
(11,100)
$ 347,420,149

N/A
(3.8)%

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

$
(59,814)
$ 3,254,049,057

N/A
(12.3)%

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

March 2010 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1

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

March 2010

% Change

2,882,716
7,148,433
642,974,718
263,281,310
92,556
9,427,785
19,901,615
826,131,157
89,225,739
2

(18.8)%
(40.5)%
(0.2)%
7.9%
(87.4)%
14.1%
(7.6)%
3.9%
(10.4)%
NA

$
$
$
$
$
$
$
$
$
$

29,692,242
76,048,906
7,445,773,157
2,075,837,264
888,431
77,732,573
174,133,902
6,492,891,022
713,436,385
139,469

0.4%
(46.8)%
1.1%
(7.5)%
(80.5)%
2.1%
(28.7)%
(2.8)%
(4.2)%
NA

$
257,904,628
$
623,599,135
$ 3,487,999,286
$
95,401,290

(10.5)%
(34.4)%
0.8%
NA

$ 2,326,946,773
$ 7,160,310,499
$ 32,416,678,033
$
842,808,010

(13.6)%
(40.1)%
(7.1)%
38.6%

$
$
$
$
$
$
$
$
$
$

$
$
$
$
$

Fiscal Year Total

% Change

0
204,529,213
0
405,084,714
(4,933)

NA
(4.3)%
NA
(1.6)%
NA

$
$
$
$
$

0
1,325,947,612
1,711
3,839,534,852
(7,887)

NA
(12.8)%
(83.2)%
(20.7)%
(65.2)%

$ 6,935,579,363

(3.2)%

$ 64,998,792,954

(12.2)%

Telecommunications Devices, 911 Excise and 911 Wireless Service classifications previously
listed in the collections table are not elements of calculated taxable income and therefore, are not
included in the above table. Since the jet fuel use tax is a gallonage tax, this too can not be
computed as taxable income. Timber Severance includes only sales subject to a repealed rate.
The current tax is per board feet upon which taxable income cannot be computed.

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of
the revenues returned to each county for March 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

FYTD County Share

% Change

$
327,184
$ 1,056,472
$
881,891
$
338,823
$
286,611
$
248,387
$
159,704
$ 29,885,024
$ 1,408,112
$
651,242
$ 7,064,515
$ 1,614,488
$
308,475
$ 1,650,574
$ 1,354,069
$ 47,235,572

0.1%
(1.9)%
1.9%
(0.2)%
28.9%
47.1%
9.1%
(2.4)%
(4.0)%
(6.5)%
1.2%
2.6%
3.9%
1.4%
(2.5)%
(1.2)%

$
3,040,043
$ 10,754,741
$
7,923,270
$
3,175,564
$
2,536,158
$
2,445,169
$
1,260,753
$ 272,902,801
$ 12,907,747
$
6,669,509
$ 63,108,755
$ 14,090,894
$
2,759,319
$ 15,449,161
$ 11,696,583
$ 430,720,465

(9.9)%
(7.7)%
(7.0)%
(12.0)%
4.9%
0.3%
(4.5)%
(10.1)%
(10.6)%
(10.2)%
(8.0)%
(10.7)%
(12.3)%
(8.2)%
(10.2)%
(9.5)%

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

March 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 March 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 March 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

March 2010 Tax Facts

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

March 2009

% Change

Spirituous
Vinous

$
$

3,079,770
1,717,243

$
$

2,190,089
1,147,782

40.6%
49.6%

Malt

$

1,497,553

$

2,039,561

(26.6)%

Cigarette

$

25,346,950

$

31,680,588

(20.0)%

Other Tobacco

$

1,206,970

$

500

$
$

1,438,872
500

(16.1)%

Tobacco Licenses
Total

$

32,848,986

$

38,497,392

(14.6)%

Fiscal Year (08/09)

% Change

Fiscal Year (09/10)

0.0%

Spirituous
Vinous

$
$

21,650,944
10,318,728

$
$

21,072,240
9,779,918

2.7%
5.5%

Malt

$

16,070,185

$

17,121,936

(6.1)%

Cigarette*

$ 231,676,449

$ 273,187,188

(15.2)%

Other Tobacco

$

$

Tobacco Licenses
Total

$
4,900
$ 292,028,104

12,306,898

11,887,730

3.5%

$
4,200
$ 333,053,212

16.7%
(12.3)%

*Through March 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:

Spirituous
Vinous

March 2010
$
2,155,856
$
429,310

Malt

$

374,382

$

4,017,539

Cigarette

$

2,383,926

$

18,722,113

Other Tobacco

$

53,789

$

553,461

Tobacco Licenses

$

500

$

4,875

Total

$

5,397,763

$

41,033,344

Page 10

Fiscal Year (09/10)
$ 15,155,678
$
2,579,678

March 2010 Tax Facts

Other dedicated revenues from luxury taxes:

March 2010

Fiscal Year (09/10)

Corrections Fund

$ 2,530,729

$ 20,392,220

Tobacco Tax & Health Care Fund2

$ 5,162,683

$ 48,974,948

Tobacco Products Tax Fund3

$ 7,772,333

$ 72,957,486

Drug Treatment & Education Fund

$

794,244

$

6,265,569

Corrections Rev. Fund

$

317,427

$

2,496,752

Smoke Free Arizona Fund4

$

253,166

$

2,313,688

Early Childhood Development and Health Fund5

$10,620,639

$ 97,594,098

Monthly
$
37,130
$
42,640
(12.9)%

$
$

FYTD
380,809
384,630
(1.0)%

Monthly
0
(2,151)
N/A

$
$

FYTD
385,278
384,827
N/A

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

$
$

Monthly
$ 357,978
$ (775,370)
N/A

FYTD
$ 30,520,825
$ 42,635,539
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

March 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
March 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

March 2010 Tax Facts

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

$
$
$

26,575
12,374
23,160

4,435
3,865
2,065

$
$
$
$
$
$
$

28,403
39,369
103,037
10,965
261,802
9,647
23,279

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

$
$
$
$

366,636
6,651
42,605
18,845

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

$
$
$
$
$
$

44,912
5,345
11,714
92,460
12,020
2,654

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

$
$
$

13,075
56,087
27,264

2,182
9,360
4,550

$
$

15,555
4,865

2,596
812

$
$

19,654
21,572

3,280
3,600

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

415,599
152,239
22,075
28,559
1,383,285
192,118
146,762
11,864
1,063,891
1,452,340
276,920
33,287
27,132
2,685,111
83,070
827,789
8,843,592
98,357
1,406,696

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

TOTAL

Page 13

Distribution
$528,907
$993,494
$38,937
$36,415
$36,930

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

$
$
$
$

228,964
24,448
154,960
320,196

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

$
$
$
$
$
$

32,508
24,957
59,233
29,571
24,568
58,933

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

$ 160,143
$ 236,095
$
83,831
$
33,736
$ 3,174,523

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

$
$
$
$
$
$
$
$
$

204,156
194,568
49,016
66,663
123,021
13,476
10,558
95,480
19,498

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

$
$

130,811
5,512

21,830
920

$
$
$
$
$
$
$
$
$

64,297
73,854
22,051
65,076
24,148
1,977
244,304
201,190
65,525

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

$
$
$
$

137,402
58,424
11,804
535,145

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

$ 29,150,563

4,864,696

March 2010 Tax Facts

TABLE 4
County Tax Collections
March 2010

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

$

227,591

Excise
$
88,567
$ 590,700
$ 712,158
$ 218,250
$ 127,586
$
75,093
$ 115,906

Jail

$

$
$
$ 5,079,331
$ 1,049,562

Stadium

Hospital/
Health Svc

Capital
Projects

714,625

$ 115,906
$ 8,496,177

$ 23,481,356

Rental Car

RV
Surcharge

$ 177,917

$
$ 409,781

6

$ 19

$ 2,225,915

457,055
328,662
$ 130,562

$ 1,024,823
$ 212,579
$ 923,537
$ 934,002

$ 24,691
$ 199,276

$
$
$

Page 14

Sports &
Tourism
Authority

212,232
461,769
934,003

$ 185,652

March 2010 Tax Facts

$

1,885