ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 28, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

NOVEMBER 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
November 2010

Fiscal Year Total

$ 226,692,825

$ 1,054,434,473

26.5%

20.8%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$ (37,178,120)

Percent Change

$

142,222,084

(51.7)%

NA

$ 286,485,609

$ 1,410,306,045

3.8%

(0.7)%

476,000,314

$ 2,606,962,602

25.9%

11.3%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections

$

Percent Change

Page 1

November 2010 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

November 2010
$
11,753,618
270,305,611
(15,865,860)
(39,500,543)
$
226,692,825

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year Total
(10/11)
$
149,588,632
1,282,512,525
(180,163,967)
(197,502,717)
$ 1,054,434,473

November 2009
14,278,496
250,918,238
(33,587,791)
(52,387,052)
$
179,221,891

% Change
(17.7)%
7.7%
(52.8)%
(24.6)%
26.5%

Fiscal Year Total
(09/10)
$
152,571,368
1,222,708,344
(240,216,861)
(261,935,262)
$
873,127,590

% Change
(2.0)%
4.9%
(25.0)%
(24.6)%
20.8%

$

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$ 754.42
$ 807.25

1,729,418
1,730,491

% Change

(6.54)%

(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 November 2010 for tax year 2010 are as follows:
November 2010
November 2009
November 2010
November 2009
November 2010
November 2009
November 2010
November 2009

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

Monthly
$ 4,692,712
$ 9,208,685
(49.0)%
$
1,942
$
2,855
(32.0)%
$ 5,395,583
$ 13,142,043
(58.9)%

Cumulative
$ 196,712,549
$ 235,440,071
(16.4)%
$
1,220
$
1,335
(8.6)%
$ 114,916,675
$ 118,593,337
(3.1)%

Monthly Total
Monthly Total
% change

$ 10,088,295
$ 22,350,728
(54.9)%

$ 311,629,224
$ 354,033,408
(12.0)%

Page 2

November 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
4th Quarter 2010

(2.77)%
1.16%
7.85%

1st Quarter 2010
3rd Quarter 2010

(1.54)%
6.03%

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

November 2010
$ 18,290
$
418
2,537

Calendar Year Total
$ 5,888,540
$
54,662
814,965

Contributions on the Individual Income Tax Return
Through November 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
1,137
8,863
6,615
2,838
2,431
4,144
8,663
4,376
428
35
44
228

Page 3

Amount
$ 83,168
$ 213,396
$ 162,313
$ 70,553
$ 49,651
$ 98,717
$ 200,143
$ 98,080
$ 15,613
$
582
$ 1,706
$ 9,177

Average
$ 73.15
$ 24.08
$ 24.54
$ 24.86
$ 20.42
$ 23.82
$ 23.10
$ 22.41
$ 36.48
$ 16.63
$ 38.77
$ 40.25

November 2010 Tax Facts

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

November 2010
$ 9,402,696
$ (46,580,816)
$ (37,178,120)

November 2009
$ 16,805,252
$ (93,858,118)
$ (77,052,866)

% Change
(44.0)%
(50.4)%
(51.7)%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 217,797,653
$ (75,575,569)
$ 142,222,084

Prior Fiscal
Year Total
$ 200,414,461
$ (151,211,922)
$ 49,202,539

% Change
8.7%
(50.0)%
N/A

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.
November 2010
November 2009
% Change

$ 6,474,260
$ 8,235,389
(21.4)%

Calendar Year Total
Calendar Year Total
% Change

$ 410,204,059
$ 362,869,524
13.0%

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.
Less
than
$50,000

Size of Payment
Î
November 2010
November 2009
CY 2010
CY 2009

$50,000
up to
$100,000

59
59
2,294
2,208

$100,001
up to
$500,000

4
8
370
271

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

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

$10,000,001
and more

Total

% change

0
1
81
66

1
1
63
45

0
0
0
1

74
79
3,224
2,969

(6.3)%

10
10
416
378

8.6%

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

November 2010
November 2009
CY 2010
CY 2009

$

598,964

$

289,616

$ 2,179,500

$

0

$

2,050,000

$

5,118,080

$

479,062

$

504,337

$ 2,263,426

$

530,000

$

2,396,000

$

6,172,825

$ 24,746,935

$ 25,864,371

$ 94,959,002

$ 57,317,712

$ 137,523,948

$ 340,411,968

$ 23,248,427

$ 19,263,570

$ 85,343,799

$ 47,440,448

$ 108,965,400

$ 284,261,644

Total

% change
(17.1)%
19.8%

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
25.6%

07
5.8%

08
1.6%

09
62.9%

10
4.1%

11
0.0%

Page 4

November 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.
November 2010
November 2009
% Change

$ 93,439,049
$ 61,768,470
51.3%

Calendar Year Total
Calendar Year Total
% Change

$ 240,760,118
$ 190,007,285
26.7%

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 November 2010, 131,714 documents were received for a fiscal year-end of 2009,
distributed as follows:

#
%

120X
(amended)

120
(regular)

183
0.1%

34,220
26.0%

120S
(S-corp)
84,705
64.3%

99T
(exempt org.)
556
0.4%

120 A
(short form)
12,050
9.2%

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 November 2009, the Department of
Revenue received 130,369 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen a 1.0% 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 2010/11 is 15.0% of net proceeds from Fiscal Year 2008/09 income tax. Amounts returned
for November 2010 are shown on Table 2 located at the end of this report.

Page 5

November 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

November 2010
$ 116,966,680
$ 220,493,658
$
25,650,144
$
41,350,288
$
66,653,153
$
53,546,242
$ 524,660,164

November 2009
$ 114,809,984
$ 215,238,556
$
21,157,908
$
40,664,467
--------------$
52,736,607
$ 444,607,522

% change
1.9%
2.4%
21.2%
1.7%
N/A
1.5%
18.0%

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

Fiscal Year
Total (10/11)
578,431,570
1,098,051,073
112,753,923
207,353,856
327,907,726
263,211,834
2,587,709,982

Fiscal Year
Total (09/10)
578,925,129
1,109,296,020
110,998,397
209,406,989
--------------266,589,403
2,275,215,938

% change
(0.1)%
(1.0)%
1.6%
(1.0)%
N/A
(1.3)%
13.7%

$
$
$
$
$
$
$

$
$
$
$
$
$

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

November 2010 Tax Facts

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

November 2010
$ 286,485,609
$
47,383,202
$
29,241,670
$
41,350,288
$
66,653,153
$
53,546,242
$ 524,660,164

November 2009
$ 275,994,428
$
46,509,525
$
28,702,496
$
40,664,467
--------------$
52,736,607
$ 444,607,522

% change
3.8%
(84.1)%
1.9%
1.7%
N/A
1.5%
9.0%

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

Fiscal Year
Total (10/11)
1,410,306,045
234,322,629
144,607,893
207,353,856
327,907,726
263,211,834
2,587,709,982

Fiscal Year
Total (09/10)
1,419,965,694
234,522,570
144,731,282
209,406,989
--------------266,589,403
2,275,215,938

% change
(0.7)%
(17.1)%
(0.1)%
(1.0)%
N/A
(1.3)%
12.0%

$
$
$
$
$
$
$

$
$
$
$
$
$

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 November 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

$
330,823
$ 1,223,598
$
817,479
$
348,489
$
253,670
$
344,602
$
124,378
$ 29,995,314
$ 1,376,849
$
750,449
$ 6,886,739
$ 1,556,425
$
295,439
$ 1,733,169
$ 1,345,780
$ 47,383,202

(1.6)%
2.6%
(2.0)%
3.8%
(6.8)%
19.4%
(2.5)%
1.6%
0.8%
4.3%
2.1%
1.2%
2.9%
2.8%
7.7%
1.9%

$
1,591,905
$
6,497,832
$
4,266,785
$
1,763,271
$
1,219,274
$
1,461,584
$
624,593
$ 147,956,393
$
6,991,781
$
3,839,929
$ 34,321,250
$
7,574,925
$
1,471,327
$
8,554,433
$
6,187,346
$ 234,322,629

(5.7)%
1.5%
(0.5)%
(1.8)%
(7.5)%
11.8%
(2.3)%
(0.1)%
(3.2)%
1.3%
0.9%
(1.9)%
0%
0.1%
0.2%
(0.1)%

Page 7

November 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
6.6

November 2010
$
143,401

% Change
(25.4)%

Fiscal Year Total
$
754,174

%
Change
(18.6)%

3.125
6.6
6.6

$
$
$

247,431
43,705,038
13,030,147

(25.6)%
6.3%
7.1%

$
$
$

1,356,772
238,971,725
64,102,794

(13.4)%
0.3%
11.8%

6.6
6.6
6.6

$
$
$

15,681
405,672
1,067,512

80.6%
(17.4)%
4.1%

$
$
$

40,988
1,903,487
5,318,059

69.5%
(7.2)%
12.7%

6.6
6.6
0

$
$
$

37,954,587
3,305,110
(9)

5.0%
(6.3)%
N/A

$
$
$

177,470,539
16,657,976
(9)

2.7%
(8.0)%
N/A

6.6
6.6
6.6
2.5
0
6.5

$ 12,481,066
$ 41,755,776
$ 169,699,922
$
3,191,253
$
0
$
9,571,639

(6.3)%
4.4%
(0.1)%
33.8%
N/A
7.9%

$
$
$
$
$
$

61,309,546
192,304,186
861,902,010
12,527,527
734
39,140,229

(2.5)%
(11.9)%
(0.2)%
20.8%
N/A
5.8%

0
6.6

$
$

0
25,650,144

N/A
21.2%

$
$

36
112,753,923

(38.4)%
1.5%

0

$
$

0
355,469

N/A
(29.2)%

$

2,119
$1,910,475

(1.6)%
6.3%

$

2,837

(87.4)%

$

(9,264)

N/A

$
$

455,982
1,322,832

(4.9)%
(12.0)%

$
$

2,272,219
6,683,581

(11.6)%
(3.7)%

$

0

N/A

$

1,568

N/A

$
0
$ 364,361,491

N/A
3.2%

$418
$ 1,797,375,813

N/A
(0.7)%

.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

November 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

$
$
$
$
$
$
$
$
$
$

November 2010
2,868,013
7,917,802
874,100,763
260,602,946
313,616
8,113,439
21,350,234
759,009,717
66,102,194
(437)

$ 249,621,314
$ 835,115,526
$ 3,393,991,294
$ 127,650,120
$
0
$ 174,029,802
$
0
$ 513,029,341
$
(3)
$ 7,293,815,683

% Change
(25.4)%
(25.6)%
6.3%
7.1%
80.4%
(17.5)%
4.1%
5.0%
(6.3)%
N/A

Fiscal Year Total
15,083,502
43,416,705
4,779,434,499
1,282,983,090
819,757
38,069,746
106,361,185
3,549,328,746
333,159,519
(437)

$
$
$
$
$
$
$
$
$
$

(6.3)%
4.4%
(0.1)%
33.8%
N/A
7.9%
N/A
21.2%
N/A
3.5%

$ 1,226,190,020
$ 3,846,083,631
$ 17,236,812,603
$
501,101,090
$
345
$
711,640,520
$
728
$ 2,265,882,947
$
70,622
$ 35,936,438,817

%
Change
(18.6)%
(13.4)%
0.3%
11.9%
68.9%
(7.2)%
12.6%
2.7%
(8.0)%
N/A
(2.5)%
(12.0)%
(0.3)%
20.7%
N/A
5.6%
(44.3)%
1.6%
N/A
(0.6)%

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 November 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 November 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

November 2010 Tax Facts

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

Spirituous
Vinous

November 2010
$ 2,400,618
$ 1,124,625

November 2009
$
2,327,070
$
1,127,249

% Change
3.2%
(0.2)%

Malt

$

1,416,575

$

1,863,237

(24.0)%

Cigarette

$ 27,094,279

$

27,160,703

Other Tobacco

$

1,850,832

$

1,275,760

(0.2)%
45.1%

Tobacco Licenses

$

550

$

425

29.4%

Total

$ 33,887,479

$

33,754,624

3.9%

Fiscal Year (09/10)
$ 10,224,602
$
4,537,084

% Change

Spirituous
Vinous

Fiscal Year (10/11)
$ 10,310,560
$
4,707,068

Malt

$

Cigarette*

8,632,150

9,443,683

(8.6)%

$ 129,417,826

$ 131,781,733

Other Tobacco

$

$

6,635,828

(1.8)%
12.4%

Tobacco Licenses
Total

$
2,660
$ 160,528,837

$
3,200
$ 162,626,130

(16.9)%
(1.3)%

7,458,573

$

0.8%
3.7%

*Through November 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:
November 2010

Fiscal Year (10/11)

Spirituous
Vinous

$ 1,680,433

$

7,217,392

$

281,156

$

1,176,765

Malt

$

354,144

$

2,158,037

Cigarette

$ 2,456,702

$ 10,243,608

Other Tobacco
Tobacco Licenses

$
$

$
$

Total

$ 4,856,222

83,287
500

Page 10

335,636
2,535

$ 21,133,973

November 2010 Tax Facts

Other dedicated revenues from luxury taxes:

November 2010

Fiscal Year (10/11)

Corrections Fund

$ 2,082,235

$ 10,332,404

Tobacco Tax & Health Care Fund2

$ 6,012,115

$ 27,861,801

Tobacco Products Tax Fund3

$ 9,125,479

$ 41,909,787

Drug Treatment & Education Fund

$

625,459

$

3,122,799

Corrections Rev. Fund

$

249,903

$

1,243,062

Smoke Free Arizona Fund4

$

248,224

$

1,265,046

Early Childhood Development and Health Fund5

$10,687,793

$ 53,659,841

$
$

FYTD
200,531
209,939
(4.5)%

$
$

FYTD
437,372
333,384
31.2%

Bingo Tax
November 2010
November 2009
% change

$
$

Monthly
37,128
41,500
(10.5)%

November 2010
November 2009
% change

$
$

Monthly
0
39,278
N/A

Estate Tax

Unclaimed Property
November 2010
November 2009
% change

Monthly
$ 34,001,123
$ 25,523,722
33.2%

FYTD
$ 61,261,497
$ 44,809,766
36.7%

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

November 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
November 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

$

38,447
53,290
139,470
14,843
354,373
8.706
31,512

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

$

496,277
12,167
57,670
12,167
25,509

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

$

60,793
12,167
15,857
125,154
16,271
12,167

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

$

16,132
75,920
36,905

2,182
9,360
4,550

$

21,056
12,167

2,596
1,500

$

26,604
29,200

3,280
3,600

$

562,552
206,070
29,881
38,657
1,872,403
260,049
198,657
16,060
1,440,074
1,965,875
374,837
45,057
36,727
3,634,544
112,444
1,120,489
11,970,612
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
$ 1,904,093
715,925
1,344,785
52,706
49,291.05
49,989

TOTAL

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

$

309,924
33,093
209,753
433,416

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

$

44,003
33,783
80,178
40,028
33,255
79,773

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

$

216,769
319,577
113,474
45,665
4,297,008

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

$

276,345
263,367
66,349
90,236
166,521
18,242
14,292
129,242
26,293

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

$

177,065
12,167

21,830
1,500

$

87,032
99,969
29,849
88,086
32,688
12,167
330,689
272,330
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
724,368

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

$ 39,500,543

4,867,970

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

November 2010 Tax Facts

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

$

26,656
23,230
12,411

4,435
3,865
2,065

$

28,489
39,488
103,347
10,999
262,590
9,677
23,350

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

$

367,741
6,671
42,733
3,354
18,902

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

$

45,047
5,361
11,750
92,739
12,057
2,663

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

$

13,114
56,256
27,347

2,182
9,360
4,550

$

15,603
4,880

2,596
812

$

19,714
21,637

3,280
3,600

$

416,851
152,698
22,142
28,645
1,387,449
192,696
147,204
11,900
1,067,094
1,456,712
277,754
33,387
27,215
2,693,195
83,321
830,282
8,870,215
98,653

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
1,410,932
$
530,500
996,485
39,055
36,525
37,042

TOTAL

Page 13

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

$

229,654
24,522
155,427
321,161

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

$

32,606
25,033
59,412
29,661
24,642
59,111

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

$

160,625
236,806
84,084
33,838
3,184,080

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

$

204,771
195,155
49,164
66,865
123,392
13,517
10,590
95,768
19,558

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

$

131,205
5,529

21,830
920

$

64,491
74,077
22,118
65,272
24,222
1,983
245,040
201,796
65,723

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

$

137,816
58,600
11,840
536,756

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

$ 29,241,670

4,865,254

November 2010 Tax Facts

TABLE 4
County Tax Collections
November 2010

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

$

237,090

Excise
$
98,161
$ 527,122
$ 946,608
$ 231,231
$ 129,092
$ 110,829
$
67,072

Jail

$

$
$
$ 5,114,787
$ 1,000,432

Stadium

Hospital/
Health Svc

946,189

$
67,071
$ 8,789,001

$ 24,431,466

Rental Car

RV
Surcharge

Capital
Projects

$ 236,328

$ 430,977

$5

$ 1,778,628

450,353
490,376
$ 112,623

$ 960,107
$ 195,587
$ 950,675
$ 1,049,870

$ 11,734
$ 190,964

$ 196,310
$ 475,262
$ 1,049,722

Page 14

Sports &
Tourism
Authority

$ 209,276

November 2010 Tax Facts

$

8,535