ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

July 7, 2010

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

APRIL 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
April 2010

Fiscal Year Total

$ 159,047,392

$ 1,461,930,711

41.2%

(7.7)%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$ 61,529,296

Percent Change

$

271,215,670

(7.2)%

(39.3)%

$ 319,285,645

$ 2,857,463,691

6.5%

(11.3)%

$539,862,333

$4,590,610,072

12.8%

12.6%

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

April 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

April 2010
312,268,051
236,016,788
(336,850,395)
(52,387,052)
$ 159,047,392

$

Fiscal Year Total
(09/10)
$ 659,841,976
2,537,670,084
(1,211,710,824)
(523,870,525)
$ 1,461,930,711

April 2009
380,676,278
223,041,428
(430,474,838)
(60,639,783)
$ 112,603,085

% Change
(18.0)%
6.5%
(13.8)%
(13.6)%
41.2%

Fiscal Year Total
(08/09)
$ 840,302,881
2,617,559,055
(1,268,099,012)
(606,397,833)
$ 1,583,365,091

% Change
(21.5)%
(3.1)%
(4.4)%
(13.6)%
(7.7)%

$

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$ 680.46
$ 705.43

1,432,488
1,368,267

% Change

(3.54)%

4.69%

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 April 2010 for tax year 2010 are as follows:
April 2010
April 2009
April 2010
April 2009
April 2010
April 2009
April 2010
April 2009

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

Monthly
$34,935,569
39,452,831
(11.4)%
$842
$866
(2.8)%
$17,578,574
$18,526,759
(5.1)%

Cumulative
$37,868,969
$43,842,684
(13.6)%
$703
$795
(11.5)%
$23,677,785
$23,359,203
1.4%

Monthly Total
Monthly Total
% change

$52,514,144
$57,979,589
(9.4)%

$61,546,756
$67,201,887
(8.4)%

Page 2

April 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 first quarter of 2009,
which shows a decrease of 10.21% in withholding payments over the first quarter of 2008. Growth
in quarters for which information is still being gathered is as follows:
2nd Quarter 2009
4th Quarter 2009
2nd Quarter 2010

(9.84)%
(2.76)%
13.3%

3rd Quarter 2009
1st Quarter 2010

(5.98)%
(2.65)%

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

April 2010
$ 1,738,310
$
16,716
233,446

Calendar Year Total
$ 4,968,030
$
37,146
1,738,310

Contributions on the Individual Income Tax Return
Through April 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
880
7,296
5,362
2,283
1,940
3,362
7,096
3,575
332
25
34
177

Page 3

Amount
$ 61,296
$ 165,281
$ 126,407
$ 54,845
$ 39,640
$ 80,399
$ 160,625
$ 74,486
$ 9,535
$
523
$ 1,421
$ 6,664

Average
$ 69.65
$ 22.65
$ 23.57
$ 24.02
$ 20.43
$ 23.91
$ 22.64
$ 20.84
$ 28.72
$ 20.92
$ 41.80
$ 37.65

April 2010 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
April 2010
64,763,044
(3,233,748)
$ 61,529,296

Gross Collections
Refunds
Net Collections

$

% Change
(9.1)%
(34.6)%
(7.2)%

Prior Fiscal
Year Total
$ 587,786,411
(141,098,278)
$ 446,688,133

% Change
(14.9)%
62.3%
(39.3)%

$

Current Fiscal
Year Total
$ 500,231,849
(229,016,179)
$ 271,215,670

Gross Collections
Refunds
Net Collections

April 2009
71,283,316
(4,946,992)
66,336,324

$

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.
April 2010
April 2009
% Change

$ 48,496,965
$ 46,365,749
4.6%

Calendar Year Total
Calendar Year Total
% Change

$ 116,896,000
$ 112,428,340
4.0%

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
April 2010
April 2009
CY 2010
CY 2009

Less
than
$50,000

$50,000
up to
$100,000

362
316
763
766

$100,001
up to
$500,000

62
41
130
88

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

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

$10,000,001
and more

Total

% change

17
14
28
23

6
1
14
9

0
0
0
1

506
432
1,051
1,003

17.1%

59
60
116
116

4.8%

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

$ 3,751,124

$ 4,452,242

$ 12,656,142

$ 12,422,586

$ 8,303,152

$ 41,585,246

$ 3,280,541

$ 2,736,320

$ 14,545,613

$ 10,019,941

$ 1,200,000

$ 31,782,415

$ 7,844,409

$ 9,137,054

$ 26,578,260

$ 20,589,154

$ 34,011,152

$ 98,160,029

$ 7,840,713

$ 6,180,715

$ 26,291,784

$ 16,057,445

$ 29,699,000

$ 86,069,657

% change
30.8%
14.0%

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
12.4%

06
4.5%

07
6.8%

08
71.5%

09
4.8%

10
0.0%

Page 4

April 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.
April 2010
April 2009
% Change

$ 3,897,472
$ 1,171,663
232.6%

Calendar Year Total
Calendar Year Total
% Change

$ 31,680,739
$ 26,110,644
21.3%

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 April 2010, 61,870 documents were received for a fiscal year-end of 2009, distributed as
follows:

#
%

120X
(amended)

120
(regular)

27
0.0%

15,587
25.2%

120S
(S-corp)
38,259
61.9%

99T
(exempt org.)
143
0.2%

120 A
(short form)
7,854
12.7%

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 April 2009, the Department of
Revenue received 34,400 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen a 79.9% 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 April 2010 are shown on Table 2 located at the end of this report.

Page 5

April 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

April 2010
122,590,365
235,953,400
41,050,828
45,856,570
58,506,455
503,957,618
Fiscal Year
Total (09/10)
$ 1,185,835,156
$ 2,216,389,481
$ 232,079,665
$ 420,961,725
$ 538,945,954
$ 4,594,211,981
$
$
$
$
$
$

April 2009
128,148,698
236,420,449
19,245,339
44,331,264
58,890,732
487,036,482
Fiscal Year
Total (08/09)
$ 1,303,279,144
$ 2,512,276,828
$ 260,007,850
$ 473,574,309
$ 601,100,787
$ 5,150,238,918

$
$
$
$
$
$

% change
(4.3)%
(0.2)%
NA
3.4%
(0.7)%
3.5%
% change
(9.0)%
(11.8)%
(10.7)%
(11.1)%
(10.3)%
(10.8)%

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

April 2010
319,285,645
49,661,357
30,647,591
45,856,570
58,506,455
503,957,618
Fiscal Year
Total (09/10)
$ 2,857,463,691
$ 480,381,822
$ 296,458,789
$ 420,961,725
$ 538,945,954
$ 4,594,211,981
$
$
$
$
$
$

Page 6

April 2009
299,864,274
51,913,037
32,037,174
44,331,264
58,890,732
487,036,482
Fiscal Year
Total (08/09)
$ 3,221,785,655
$ 527,958,381
$ 325,819,786
$ 473,574,309
$ 601,100,787
$ 5,150,238,918
$
$
$
$
$
$

% change
6.5%
(4.3)%
(4.3)%
3.4%
(0.7)%
3.5%
% change
(11.3)%
(9.0)%
(9.0)%
(11.1)%
(10.3)%
(10.8)%

April 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.

April 2010

% Change

Fiscal Year Total

% Change

5.6

$

180,834

19.4%

$

1,664,714

2.3%

3.125
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0

$
$
$
$
$
$
$
$

257,125
31,525,693
48,627,646
6,359
452,182
1,022,374
45,032,236
5,946,015
N/A

(25.4)%
4.0%
N/A
N/A
(4.4)%
(8.4)%
6.3%
6.4%
N/A

$
$
$
$
$
$
$
$
$

2,632,482
403,728,347
152,393,741
50,641
4,337,733
9,726,297
369,616,867
41,612,011
6,973

(45.3)%
1.4%
22.8%
N/A
1.4%
(27.0)%
(1.7)%
(2.8)%
N/A

$ 14,374,821
$ 34,462,094
$ 159,458,107
$
2,579,919
N/A
$ 14,205,977
N/A
$ 41,050,828

(0.4)%
(33.0)%
(16.8)%
N/A
N/A
7.3%
N/A
N/A

$ 130,694,532
$ 392,314,735
$ 1,779,906,346
$
23,642,892
$
(7)
$
91,596,098
$
76
$ 232,186,628

(12.3)%
(39.5)%
(8.0)%
50.2%
N/A
(5.4)%
N/A
(10.7)%

N/A
392,827
(56,608)
469,948
1,625,199

N/A
(9.6)%
N/A
(15.3)%
13.6%

$
$
$
$
$

3,327
3,476,064
819,760
4,102,548
11,146,502

8.9%
10.4%
32.6%
(20.9)%
(23.3)

N/A

N/A

$

63,142

N/A

$
87
$ 401,613,663

N/A
4.2%

$
(59,727)
$ 3,655,662,721

N/A
(10.7)%

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

April 2010 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
April 2010

% Change

3,616,679
8,227,988
630,513,866
972,552,910
127,189
9,043,645
20,447,490
900,644,715
118,920,308
(1)

19.4%
(25.4)%
4.0%
NA
(87.7)%
(4.4)%
(8.5)%
6.3%
6.4%
NA

$
$
$
$
$
$
$
$
$
$

33,308,921
84,276,894
8,076,287,023
3,048,390,174
1,015,620
86,776,217
194,581,391
7,393,535,737
832,356,693
139,468

2.2%
(45.3)%
1.3%
22.7%
(81.8)%
1.4%
(27.0)%
(1.8)%
(2.8)%
NA

Rental of Personal Property
Contracting
Retail
Mining Severance

$ 287,496,421
$ 689,241,885
$ 3,189,162,135
$ 103,196,747

(0.4)%
(33.0)%
(16.8)%
NA

$ 2,614,443,194
$ 7,849,552,385
$ 35,605,840,168
$
946,004,757

(12.3)%
(39.5)%
(8.1)%
50.0%

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

$
$
$
$
$

0
258,290,496
0
821,016,560
0

NA
7.3%
NA
NA
NA

$
$
$
$
$

0
1,584,238,108
1,711
4,660,551,412
(7,887)

NA
(10.0)%
(83.8)%
(10.8)%
(68.3)%

Total

$ 8,012,499,033

4.7%

$ 73,011,291,987

(10.6)%

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

$
$
$
$
$
$
$
$
$
$

Fiscal Year Total

% Change

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 April 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

$
330,437
$ 1,124,136
$
892,320
$
333,483
$
269,975
$
278,148
$
128,145
$ 31,820,230
$ 1,512,874
$
696,653
$ 7,303,855
$ 1,586,569
$
323,665
$ 1,706,322
$ 1,354,546
$ 49,661,357

(7.5)%
(4.7)%
(4.8)%
(8.1)%
7.4%
55.7%
(18.0)%
(4.7)%
(5.0)%
(7.0)%
(2.5)%
(5.8)%
0.9%
(4.5)%
(7.8)%
(4.3)%

$
3,370,479
$ 11,878,877
$
8,815,590
$
3,509,047
$
2,806,133
$
2,723,316
$
1,388,897
$ 304,723,030
$ 14,420,621
$
7,366,162
$ 70,412,610
$ 15,677,463
$
3,082,984
$ 17,155,482
$ 13,051,129
$ 480,381,822

(9.7)%
(7.4)%
(6.8)%
(11.6)%
5.1%
4.0%
(5.9)%
(9.5)%
(10.1)%
(9.9)%
(7.5)%
(10.2)%
(11.1)%
(7.9)%
(9.9)%
(9.0)%

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

April 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 April 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 April 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

April 2010 Tax Facts

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

April 2009

% Change

Spirituous
Vinous

$
$

1,862,809
987,970

$
$

2,759,277
1,469,837

(32.5)%
(32.8)%

Malt

$

2,312,458

$

2,121,985

9.0%

Cigarette

$

27,330,559

$ 29,758,633

(8.2)%

Other Tobacco

$

2,914,287

$

1,215,876

NA

Tobacco Licenses

$

575

$

425

35.3%

Total

$

35,408,658

$ 37,326,033

(5.1)%

Fiscal Year (09/10)

Fiscal Year (08/09)
$ 23,831,518

% Change

Spirituous
Vinous

$
$

23,513,753
11,306,698

$

11,249,755

(1.3)%
0.5%

Malt

$

18,382,643

$

19,243,921

(4.5)%

Cigarette*

$ 259,007,008

$ 302,945,822

(14.5)%

Other Tobacco

$

$

Tobacco Licenses
Total

$
5,475
$ 327,436,763

15,221,186

13,103,605

16.2%

$
4,625
$ 370,379,246

18.4%
(11.6)%

*Through April 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

$
$

April 2010
1,303,966
246,991

Malt

$

578,114

$

4,595,653

Cigarette

$

1,898,316

$

20,620,429

Other Tobacco

$

131,142

$

684,604

Tobacco Licenses

$

575

$

5,450

Total

$

4,159,104

$

45,192,449

Page 10

Fiscal Year (09/10)
$ 16,459,644
$
2,826,669

April 2010 Tax Facts

Other dedicated revenues from luxury taxes:

April 2010

Fiscal Year (09/10)

Corrections Fund

$ 2,424,819

$

22,817,039

Tobacco Tax & Health Care Fund2

$ 6,204,627

$

55,179,575

Tobacco Products Tax Fund3

$ 9,306,940

$

82,264,426

Drug Treatment & Education Fund

$

724,473

$

6,990,043

Corrections Rev. Fund

$

286,914

$

2,783,666

Smoke Free Arizona Fund4

$

270,900

$

2,584,589

Early Childhood Development and Health Fund5

$12,030,878

$ 109,624,976

$
$

FYTD
450,743
448,668
0.5%

$
$

FYTD
358,995
210,372
68.7%

Bingo Tax
April 2010
April 2009
% change

$
$

Monthly
69,936
64,039
9.2%

April 2010
April 2009
% change

$
$

Monthly
(25,833)
87,190
N/A

Estate Tax

Unclaimed Property
April 2010
April 2009
% change

Monthly
$ (4,188,274)
$ (19,446,700)
N/A

FYTD
$ 26,332,551
$ 23,188,839
13.5%

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

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

Page 11

April 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
April 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

April 2010 Tax Facts

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

$
$
$

27,940
13,009
24,349

4,435
3,865
2,065

$
$
$
$
$
$
$

29,862
41,391
108,328
11,529
275,247
10,143
24,475

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

$
$
$
$

385,465
6,993
44,793
19,813

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

$
$
$
$
$
$

47,218
5,619
12,316
97,209
12,637
2,790

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

$
$
$

13,746
58,968
28,665

2,182
9,360
4,550

$
$

16,354
5,115

2,596
812

$
$

20,664
22,680

3,280
3,600

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

436,942
160,057
23,209
30,025
1,454,323
201,984
154,299
12,474
1,118,527
1,526,925
291,141
34,996
28,526
2,823,005
87,336
870,301
9,297,756
103,408
1,478,937

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
$ 556,069
$ 1,044,515
$
40,937
$
38,285
$
38,826

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

$
$
$
$

240,723
25,704
162,918
336,640

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

$
$
$
$
$
$

34,177
26,239
62,275
31,090
25,830
61,960

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

$ 168,367
$ 248,220
$
88,137
$
35,469
$ 3,337,551

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

$
$
$
$
$
$
$
$
$

214,641
204,561
51,534
70,087
129,339
14,168
11,100
100,384
20,500

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

$
$

137,529
5,796

21,830
920

$
$
$
$
$
$
$
$
$

67,599
77,647
23,184
68,418
25,389
2,079
256,851
211,522
68,890

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

$
$
$
$

144,459
61,425
12,411
562,627

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

$ 30,647,591

4,864,696

April 2010 Tax Facts

TABLE 4
County Tax Collections
April 2010

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

$

221,820

Excise
$
81,832
$ 598,694
$ 856,751
$ 210,261
$ 121,721
$
82,806
$
95,677

Jail

$

$
$
$ 5,551,083
$ 1,087,876

Stadium

Hospital/
Health Svc

Capital
Projects

857,435

$
95,522
$ 9,552,788

$ 26,511,760

Rental Car

RV
Surcharge

$ 214,004

$
$ 551,193

9

$ (304)

$ 3,215,951

519,255
401,009
$ 144,321

$ 1,046,005
$ 231,561
$ 957,109
$ 972,856

$ 23,686
$ 207,895

$
$
$

Page 14

Sports &
Tourism
Authority

231,013
478,552
972,926

$ 193,757

April 2010 Tax Facts

$

953