ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 19, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

SEPTEMBER 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
September 2010

Fiscal Year Total

Individual Income Tax
Net Collections

$ 247,496,892

Percent Change

$

15.3%

663,417,970
15.2%

Corporate Income Tax
Net Collections

$ 117,874,711

Percent Change

$

73.5%

159,539,760
48.5%

Transaction Privilege, Severance & Use Taxes
Net Collections

$ 282,192,808

Percent Change

$

841,642,447

(2.0)%

(2.8)%

$ 647,564,411

$ 1,664,600,177

13.5%

7.4%

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

September 2010 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

September 2010
$
75,736,353
239,417,214
(28,156,131)
(39,500,543)
$
247,496,892

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

% Change
(1.2)%
4.9%
(25.8)%
(24.6)%
15.3%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year Total
(10/11)
$
103,338,224
749,706,156
(71,124,781)
(118,501,630)
$
663,417,970

Fiscal Year Total
(09/10)
$
102,501,964
727,140,805
(96,720,448)
(157,161,157)
$
575,761,164

% Change
0.8%
3.1%
(26.5)%
(24.6)%
15.2%

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$ 708.61
$ 745.31

1,665,186
1,666,214

% Change

(4.92)%

(0.06)%

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

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

Monthly
$ 66,088,344
$ 69,453,274
(4.8)%
$
1,651
$
1,565
5.5%
$ 8,962,432
$ 9,049,338
(1.0)%

Cumulative
$ 183,302,454
$ 205,690,604
(10.9)%
$
1,254
$
1,279
(1.9)%
$ 51,402,612
$ 56,316,311
(8.7)%

Monthly Total
Monthly Total
% change

$ 75,050,776
$ 78,502,612
(4.4)%

$ 234,705,066
$ 262,006,915
(10.4)%

Page 2

September 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 third quarter of 2009,
which shows a decrease of 5.70% in withholding payments over the third quarter of 2008. Growth
in quarters for which information is still being gathered is as follows:
4th Quarter 2009
2nd Quarter 2010

(2.77)%
1.15%

1st Quarter 2010
3rd Quarter 2010

(1.53)%
4.63%

Effective July 1, 2010, the state withholding tables calculate Arizona withholding as a percentage
of gross taxable wages. The new withholding rates are 0%, 1.3%, 1.8%, 2.7%, 3.6%, 4.2% or
5.1%. 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

September 2010 Calendar Year Total
$ 63,465
$ 5,667,780
$
659
$
51,500
8,196
787,008

Contributions on the Individual Income Tax Return
Through September 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
1,117
8,632
6,429
2,751
2,355
4,023
8,434
4,247
412
34
41
218

Page 3

Amount
$ 77,680
$ 203,105
$ 155,347
$ 67,653
$ 47,795
$ 94,230
$ 193,183
$ 92,820
$ 13,843
$
581
$ 1,593
$ 8,812

Average
$ 69.54
$ 23.53
$ 24.16
$ 24.59
$ 20.30
$ 23.42
$ 22.91
$ 21.86
$ 33.60
$ 17.09
$ 38.85
$ 40.42

September 2010 Tax Facts

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

September 2010
$ 123,510,889
(5,636,178)
$ 117,874,711

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

% Change
36.1%
(75.3)%
73.5%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 177,368,324
$ (17,828,564)
$ 159,539,760

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

% Change
23.0%
(51.4)%
48.5%

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 2010
September 2009
% Change

$ 113,188,449
$ 78,687,167
43.8%

Calendar Year Total
Calendar Year Total
% Change

$ 381,019,855
$ 331,342,958
15.0%

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
September 2010
September 2009
CY 2010
CY 2009

Less
than
$50,000

$50,000
up to
$100,000

534
510
2,102
2,022

$100,001
up to
$500,000

94
72
348
249

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

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

$10,000,001
and more

Total

% change

20
21
76
62

15
6
57
38

0
0
0
1

785
704
2,968
2,719

11.5%

122
95
385
347

9.2%

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

Total

% change

September 2010
September 2009
CY 2010
CY 2009

$ 6,548,663
$ 5,788,931
$23,068,219
$21,683,138

$ 6,524,144
$ 5,173,085
$24,255,280
$17,685,180

$ 28,170,572
$ 21,321,787
$ 88,383,657
$ 78,153,654

$ 13,800,558
$ 15,808,963
$ 53,348,712
$ 44,908,448

$ 38,673,656
$ 12,322,000
$125,839,948
$ 94,426,700

$ 93,717,593
$ 60,414,766
$314,895,816
$256,857,120

55.1%
22.6%

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 09/10 by corporate fiscal year. For
example, in FY 09/10, 13.2% of the refund dollars paid were for corporate fiscal years ending in
2005 or before. The percentages are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 09/10

05 & Prior
13.2%

06
4.9%

07
6.7%

08
69.4%

09
5.7%

10
0.1%

Corporate Fiscal Year-End:
FY 10/11

06 & Prior
47.6%

07
3.2%

08
10.3%

09
36.3%

10
2.6%

11
0%

Page 4

September 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.
September 2010
September 2009

$ 10,493,080

Calendar Year Total

$ 6,107,104

Calendar Year Total

71.8%

% Change

% Change

$
105,676,039
$
80,362,032
31.5%

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 September 2010, 113,771 documents were received for a fiscal year-end of 2009,
distributed as follows:

#
%

120X
(amended)

120
(regular)

127
0.1%

25,064
22.0%

120S
(S-corp)
77,057
67.7%

99T
(exempt org.)
432
0.4%

120 A
(short form)
11,091
9.8%

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 September 2009, the Department of
Revenue received 116,088 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen a 2% 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 2010/11 is 15.0% of net proceeds from Fiscal Year 2008/09 income tax. Amounts returned
for May 2010 are shown on Table 2 located at the end of this report.

Page 5

September 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. Temporary Tax is in accordance with Proposition 100 passed in May 2010,
resulting in an additional 1% being added to most business classifications. The Temporary Tax is
scheduled to expire on May 31, 2013. 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
Temporary Tax
Other Revenues
Total Collections

September 2010
$ 115,342,137
220,831,724
21,579,581
41,714,498
66,155,030
51,970,575
$ 517,593,545

September 2009
$ 116,291,686
223,189,493
24,529,411
42,670,774
NA
53,304,187
$ 459,985,552

% change
(0.8)%
(1.1)%
(12.0)%
(2.2)%
NA
(2.5)%
12.5%

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

Fiscal Year
Total (10/11)
$
344,013,451
654,507,405
68,484,803
124,254,181
194,976,183
156,702,016
$ 1,542,938,040

Fiscal Year
Total (09/10)
$ 350,835,354
677,306,263
67,751,242
127,787,292
NA
162,051,193
$ 1,385,731,344

% change
(1.9)%
(3.4)%
1.1%
(2.8)%
NA
(3.3)%
11.3%

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
on the next page 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. Temporary Tax is in accordance with Proposition 100 passed in May 2010, resulting in an
additional 1% being added to most business classifications. The Temporary Tax is scheduled to
expire on May 31, 2013. “Other" revenues are returned to the administering authority.

Page 6

September 2010 Tax Facts

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

September 2010
$ 282,192,808
46,725,100
28,835,534
41,714,498
66,155,030
51,970,575
$ 517,593,545

September 2009
$ 287,827,907
47,109,762
29,072,921
42,670,774
NA
53,304,187
$ 459,985,552

% change
(2.0)%
(0.8)%
(0.8)%
(2.2)%
NA
(2.5)%
12.5%

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

Fiscal Year
Total (10/11)
$ 841,642,447
139,359,849
86,003,363
124,254,181
194,976,183
156,702,016
$ 1,542,938,040

Fiscal Year
Total (09/10)
$ 866,060,618
142,123,402
87,708,838
127,787,292
NA
162,051,193
$ 1,385,731,344

% change
(2.8)%
(1.9)%
(1.9)%
(2.8)%
NA
(3.3)%
11.3%

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 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

$
344,451
$ 1,318,236
$
844,794
$
335,726
$
237,970
$
287,474
$
122,465
$ 29,414,527
$ 1,410,836
$
766,209
$ 7,027,839
$ 1,427,043
$
291,351
$ 1,691,564
$ 1,204,614
$ 46,725,100

0.8%
2.8%
1.9%
0.7%
0.5%
0.4%
0.3%
62.5%
2.9%
1.7%
15.7%
3.2%
0.6%
3.3%
2.7%
100.0%

$
927,347
$
3,965,876
$
2,590,106
$
1,058,695
$
729,203
$
818,451
$
373,816
$ 87,795,182
$
4,193,293
$
2,313,917
$ 20,530,208
$
4,500,686
$
883,086
$
5,092,777
$
3,587,208
$ 139,359,849

(10.5)%
2.5%
(0.8)%
(4.3)%
(10.1)%
8.3%
(4.00%
(2.20%
(5.7)%
(0.2)%
(0.3)%
(3.7)%
(1.2)%
(1.3)%
(3.2)%
(1.9)%

Page 7

September 2010 Tax Facts

Transaction Privilege and Severance Tax Collections by Class

Transporting
Non-Metal Mining
Oil/Gas
Utilities
Communications
Private
Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial
Lease
Rental of Personal
Property
Contracting
Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership
Camping
Use Tax
Rental Occupancy
Tax
Jet Fuel
Jet Fuel Use Tax
Telecomm
Devices
911 Telecom.
911 Wireline
911 Wireless
Total

Tax Rate
5.6

September 2010

% Change

Fiscal Year
Total (10/11)

% Change

$

158,200

(7.1)%

$

484,020

(11.4)%

3.125
5.6
5.6

$
$
$

244,748
52,731,011
11,741,238

(14.0)%
0.1%
3.2%

$
$
$

818,500
145,692,162
37,728,251

(15.8)%
(2.0)%
11.2%

5.6
5.6
5.6
5.6
5.6

$
$
$
$
$

9,066
394,689
1,019,611
35,093,131
2,813,127

(16.1)%
6.0%
8.6%
4.4%
(18.0)%

$
$
$
$
$

14,617
1,159,523
3,029,825
104,468,295
10,461,961

40.5%
(2.3)%
9.4%
2.2%
(10.2)%

0

$

0

NA

$

0

NA

5.6
5.6
5.6
2.5
0
5.5

$ 12,348,468
$ 37,112,509
$ 172,856,693
$
2,145,766
$
0
$
7,078,860

7.3%
(11.6)%
(2.1)%
(4.2)%
NA
6.9%

$
$
$
$
$
$

36,816,018
112,661,109
515,308,275
6,733,469
734
21,773,614

(1.5)%
(17.9)%
(1.9)%
16.3%
NA
5.4%

0
5.6

$
$

0
21,579,581

NA
(12.0)%

$
$

36
68,484,803

NA
0.9%

0

$
$
$

0
310,968
2,851

NA
8.7%
NA

$
$
$

2,109
1,216,695
(14,616)

NA
12.8%
NA

$
$

459,260
1,328,069

(12.0)%
26.2%

$
$

1,375,991
4,019,644

(12.4)%
(0.7)%

$

0

NA

$

1,567

NA

$
31
$ 359,427,878

NA
(2.4)%

$
418
$ 1,072,237,022

NA
(2.8)%

.0305/.0105 gal
------0.20/month per
active service
0.20/month per
active service

The Use/Use Inventory category shown on page six 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 8

September 2010 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
September 2010

% Change

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

$
3,164,009
$
7,831,947
$ 1,054,620,210
$
234,824,765
$
181,322
$
7,893,787
$
20,392,229
$
701,862,612
$
56,262,548
$
0

(7.2)%
(14.1)%
NA
3.1%
(16.5)%
5.9%
8.5%
4.3%
(18.0)%
NA

$
$
$
$
$
$
$
$
$
$

9,680,404
26,192,013
2,913,843,245
755,492,226
292,340
23,190,469
60,596,503
2,089,365,893
209,239,218
0

(11.5)%
(15.9)%
(2.1)%
11.3%
39.6%
(2.3)%
9.3%
2.1%
(10.2)%
NA

Rental of Personal Property
Contracting
Retail
Mining Severance

$
246,969,359
$
742,250,187
$ 3,457,125,581
$
85,830,633

7.2%
(11.7)%
(2.2)%
(4.3)%

$
736,320,368
$ 2,253,222,089
$ 10,304,938,586
$
269,338,761

(1.6)%
(18.0)%
(1.9)%
16.3%

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

$
$
$
$
$

0
128,706,553
0
433,797,549
0

NA
6.9%
NA
(11.6)%
NA

$
$
$
$
$

$ 7,181,713,293

2.6%

Total

Fiscal Year Total

% Change

345
395,883,885
728
1,377,015,116
70,308

NA
5.4%
NA
1.1%
NA

$ 21,424,682,496

(2.7)%

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 cannot 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 Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town
for September 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 September 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.

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 9

September 2010 Tax Facts

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

$

1,878,943
920,986

(2.0)%
8.4%

2,371,734

1,631,007

45.4%

26,789,862

24,486,425

9.4%

1,469,653

1,314,259

11.8%

Other Tobacco

675

700

(3.6)%

$ 33,431,853

$ 30,199,761

10.7%

Fiscal Year (10/11)

Fiscal Year (09/10)

% Change

Tobacco Licenses
Total

Spirituous
Vinous

$

5,746,039
2,509,988

5,697,433
2,390,397

0.9%
5.0%

5,431,388

5,354,539

1.4%

78,072,778

(0.3)%

4,203,213

3,688,292

14.0%

1,810
$ 95,737,503

2,100
$ 95,205,539

(13.8)%
0.5%

Other Tobacco
Tobacco Licenses
Total

$

77,845,065

Malt
Cigarette*

$

% Change

1,917,610
849,759

Malt
Cigarette

September 2009

*Through September 2010, $336,600 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 2010
$ 1,315,260
230,246

Fiscal Year (10/11)
$ 4,022,227
627,496

592,933

1,357,847

2,822,085

6,686,116

66,134

189,273

650

1,735

$ 5,027,308

$ 12,884,694

Page 10

September 2010 Tax Facts

Other dedicated revenues from luxury taxes:

September 2010

Fiscal Year (10/11)

$ 2,346,469

$ 6,079,735

5,543,517

16,354,239

8,315,276

24,541,137

Drug Treatment & Education Fund

724,216

1,831,670

Corrections Rev. Fund

286,859

728,278

258,186

770,565

$10,929,997

$ 32,547,109

$
$

Monthly
28,269
32,062
(11.8)%

$
$

FYTD
111,798
116,761
(4.3)%

$
$

Monthly
196
0
NA

$
$

FYTD
437,372
294,106
48.7%

Corrections Fund
Tobacco Tax & Health Care
Tobacco Products Tax

Fund2

Fund3

Smoke Free Arizona Fund4
Early Childhood Development and Health

Fund5

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

Monthly
$
500,481
$ (1,323,581)
NA

FYTD
$ 1,678,475
$ (57,792)
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 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 2010
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia*
Page
Tusayan
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

Distribution

Population

$

35,973
31,349
16,749

4,435
3,865
2,065

$

38,446
53,290
139,470
14,843
354,372
8,706
31,511

4,740
6,570
17,195
1,830
43,690
1,073
3,885

$

496,275
12,167
57,670
12,167
25,509

61,185
1,500
7,110
1,500
3,145

$

60,792
12,167
15,857
125,154
16,271
12,167

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

$

16,133
75,920
36,905

2,182
9,360
4,550

$

21,056
12,167

2,596
1,500

$

21,056
12,167

3,280
3,600

$

562,551
206,070
29,881
38,657
1,872,398
260,049
198,656
16,060
1,440,070
1,965,870
374,837
45,057
36,727
3,634,535
112,444
1,120,487
11,970,581
133,135

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

City
Scottsdale
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

Distribution
$ 1,904,088
715,923
1,344,782
52,706
49,291
49,988

TOTAL

Population
234,752
88,265
165,796
6,498
6,077
6,163

$

309,924
33,093
209,752
433,415

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

$

44,003
33,783
80,178
40,028
33,255
79,772

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

$

216,768
319,576
113,474
45,665
4,296,997

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

$

276,344
263,366
66,348
90,236
166,520
18,242
14,292
129,242
26,393

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

$

177,064
12,167

21,830
1,500

$

87,032
99,969
29,849
88,086
32,688
12,167
330,688
272,328.91
88,695

10,730
12,325
3,680
10,860
4,030
1,500
40,770
33,575
10,935

$

185,987
79,083
15,979
724,367

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

$ 39,500,543

4,870,152

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

September 2010 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
September 2010
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Tusayan
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

Distribution

Population

$

26,285
12,239
22,907

4,435
2,065
3,865

$

28,093
38,939
101,912
10,846
258,943
9,542
23,026

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

$

362,633
6,579
42,140
3,307
18,640

61,185
1,110
7,110
558
3,145

$

44,422
5,287
11,587
91,451
11,889
2,626

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

$

12,932
55,475
26,967

2,182
9,360
4,550

$

15,386
4,813

2,596
812

$

19,440
21,337

3,280
3,600

$

411,061
150,577
21,834
28,247
1,368,179
190,020
145,160
11,735
1,052,273
1,436,480
273,897
32,924
26,837
2,655,789
82,164
818,750
8,747,017
97,283

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

City
Distribution
Scottsdale
$ 1,391,335
Surprise
523,132
Tempe
982,645
Tolleson
38,513
Wickenburg
36,017
Youngtown
36,527
Mohave County
Bullhead City
$
226,464
Colorado City
24,181
Kingman
153,268
Lake Havasu City
316,700
Navajo County
Holbrook
$
32,153
Pinetop/Lakeside
24,685
Show Low
58,587
Snowflake
29,249
Taylor
24,300
Winslow
58,290
Pima County
Marana
$
158,395
Oro Valley
233,517
Sahuarita
82,916
South Tucson
33,368
Tucson
3,139,857
Pinal County
Apache Junction
$
201,927
Casa Grande
192,444
Coolidge
48,481
Eloy
65,936
Florence
121,678
Kearny
13,329
Mammoth
10,443
Maricopa
94,438
Superior
19,286
Santa Cruz County
Nogales
$
129,383
Patagonia
5,453
Yavapai County
Camp Verde
$
63,595
Chino Valley
73,048
Clarkdale
21,811
Cottonwood
64,365
Dewey-Humboldt
23,885
Jerome
1,956
Prescott
241,637
Prescott Valley
198,993
Sedona
64,810
Yuma County
San Luis
$
135,902
Somerton
57,787
Wellton
11,676
Yuma
529,301
TOTAL

Page 13

$ 28,835,534

Population
234,752
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
4,865,254

September 2010 Tax Facts

TABLE 4
County Tax Collections
September 2010

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

$

236,456

Excise
$ 132,566
$ 547,520
$ 1,056,923
$ 230,309
$ 135,827
$ 124,642
$
67,409

Jail

$ 5,451,562
$
787,037

Capital
Projects

$
67,409
$ 8,755,156

$
$ 344,487

1

$ 62

$ 1,165,405

499,384
516,447
754,673
189,528
994,336
778,494

95,192

$ 9,796
$ 156,443

$
$
$

Page 14

Sports &
Tourism
Authority

$ 263,795

$
$
$
$
$

Stadium

Hospital/
Health Svc

$ 1,056,700

$ 23,897,917
$
$

Rental Car

RV
Surcharge

189,334
497,028
778,495

$ 155,184

September 2010 Tax Facts

$

107