ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 28, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

DECEMBER 2010 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2010

Fiscal Year Total

$ 303,002,112

$ 1,357,436,585

14.2%

19.2%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$

98,736,833

Percent Change

$

240,958,916

57.7%

NA

$ 274,456,847

$ 1,684,762,892

0.7%

(0.5)%

$676,195,792

$3,283,158,393

12.6%

11.6%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

December 2010 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

December 2010
$
49,652,916
298,035,561
(5,185,822)
(39,500,543)
$
303,002,112

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year Total
(09/10)
$
199,241,548
1,580,548,087
(185,349,789)
(237,003,260)
$ 1,357,436,585

December 2009
46,197,669
276,395,541
(4,822,972)
(52,387,052)
$
265,383,186

% Change
7.5%
7.8%
7.5%
(24.6)%
14.2%

Fiscal Year Total
(08/09)
$
198,769,037
1,499,103,886
(245,039,832)
(314,322,315)
$ 1,138,510,776

% Change
0.2%
5.4%
(24.4)%
(24.6)%
19.2%

$

Average Individual Income Tax Refund
Average

Number

2010 CYTD
2009 CYTD

$ 756.28
$ 809.33

1,734,573
1,737,022

% Change

(6.54)%

(0.14)%

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

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

Page 2

$
$
$
$
$
$

Monthly
44,746,258
48,874,371
(8.4)%
3,722
3,617
2.9%
523,175
5,520,458
(90.5)%

$ 45,269,433
$ 54,394,829
(16.8)%

$
$
$
$
$
$

Cumulative
241,458,807
284,314,441
(15.1)%
1,393
1,497
(6.9)%
115,439,850
124,113,795
(7.0)%

$ 356,898,657
$ 408,428,237
(12.6)%

December 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

(2.80)%
1.15%
5.65%

1st Quarter 2010
3rd Quarter 2010

(1.51)%
6.07%

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

December 2010
$ 12,555
$ 1,809
1,784

Calendar Year Total
$ 5,901,095
$
56,471
816,749

Contributions on the Individual Income Tax Return
Through December 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
1,141
8,889
6,635
2,845
2,441
4,155
8,680
4,388
429
35
44
228

Page 3

Amount
$ 82,786
$ 214,303
$ 162,955
$ 70,625
$ 49,827
$ 98,074
$ 201,178
$ 100,043
$ 15,638
$
582
$ 1,706
$ 9,177

Average
$ 72.56
$ 24.11
$ 24.56
$ 24.82
$ 20.41
$ 23.60
$ 23.18
$ 22.80
$ 36.45
$ 16.63
$ 38.77
$ 40.25

December 2010 Tax Facts

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

December 2010
$ 93,729,701
$ 5,007,132
$ 98,736,833

December 2009
$ 98,450,482
$ (35,820,862)
$ 62,629,620

% Change
(4.8)%
(114.0)%
57.7%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 311,527,354
$ (70,568,437)
$ 240,958,917

Prior Fiscal
Year Total
$ 298,864,943
$ (187,032,784)
$ 111,832,159

% Change
4.2%
(62.3)%
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.
December 2010
December 2009
% Change

$ 85,779,368
$ 85,976,303
(0.2)%

Calendar Year Total
Calendar Year Total
% Change

$ 495,983,427
$ 448,845,827
10.5%

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
December 2010
December 2009
CY 2010
CY 2009

Less
than
$50,000

$50,000
up to
$100,000

529
476
2,823
2,684

$100,001
up to
$500,000

88
75
458
346

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

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

$10,000,001
and more

Total

% change

19
17
100
83

14
10
77
55

0
0
0
1

733
660
3,957
3,629

11.1%

83
82
499
460

9.0%

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

December 2010
December 2009
CY 2010
CY 2009

$ 6,171,525

$ 6,320,217

$ 19,701,789

$ 13,208,108

$ 21,634,756

$ 67,036,395

$ 5,217,362

$ 5,152,217

$ 18,542,353

$ 12,879,000

$ 20,633,390

$ 62,424,322

$ 30,918,460

$ 32,184,588

$ 114,660,791

$ 70,525,820

$ 159,158,704

$ 407,448,363

$ 28,465,789

$ 24,415,787

$ 103,886,152

$ 60,319,448

$ 129,598,790

$ 346,685,966

Total

% change
7.4%
17.5%

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
28.0%

07
6.4%

08
2.1%

09
58.3%

10
5.2%

11
0.0%

Page 4

December 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.
December 2010
December 2009
% Change

$ 6,549,347
$ 24,972,744
(73.8)%

Calendar Year Total
Calendar Year Total
% Change

$ 247,309,465
$ 214,980,029
15.0%

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 December 2010, 132,403 documents were received for a fiscal year-end of 2009,
distributed as follows:

#
%

120X
(amended)

120
(regular)

193
0.2%

34,438
26.0%

120S
(S-corp)
85,015
64.2%

99T
(exempt org.)
653
0.5%

120 A
(short form)
12,104
9.1%

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 December 2009, the Department of
Revenue received 133,308 documents with a fiscal year-end of 2008. Compared to 2009
documents, the Department has seen a 1.1% 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 December 2010 are shown on Table 2 located at the end of this report.

Page 5

December 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

December 2010
$ 120,696,474
$ 219,281,274
$
13,547,360
$
41,191,003
$
66,977,935
$
54,110,293
$ 515,804,338

December 2009
$ 118,211,506
$ 214,842,401
$
17,049,569
$
40,354,917
--------------$
53,105,966
$ 443,564,359

% change
2.1%
2.1%
(20.5)%
2.1%
N/A
1.9%
16.3%

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

Fiscal Year
Total (10/11)
$ 699,128,044
$ 1,317,332,347
$ 126,301,283
$ 248,544,859
$ 394,885,660
$ 317,322,128
$ 3,103,514,320

Fiscal Year
Total (09/10)
697,136,635
1,324,138,421
128,047,966
249,761,906
--------------319,695,369
2,718,780,297

% change
0.3%
(0.5)%
(1.4)%
(0.5)%
N/A
(0.7)%
14.2%

$
$
$
$
$
$

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above,
25% is returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to
the state general fund with the exception of mining severance tax. All of the non-shared revenue
and use tax is deposited into the general fund. Therefore, the "Retained by State" figure presented
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

December 2010 Tax Facts

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

December 2010
$ 274,456,847
$
48,894,142
$
30,174,118
$
41,191,003
$
66,977,935
$
54,110,293
$ 515,804,338

December 2009
$ 272,663,118
$
47,887,481
$
29,552,876
$
40,354,917
--------------$
53,105,966
$ 443,564,359

% change
0.7%
2.1%
2.1%
2.1%
N/A
1.9%
16.3%

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

Fiscal Year
Total (10/11)
1,684,762,892
283,216,771
174,782,011
248,544,859
394,885,660
317,322,128
3,103,514,320

Fiscal Year
Total (09/10)
1,692,628,812
282,410,051
174,284,159
249,761,906
--------------319,695,369
2,718,780,297

% change
(0.5)%
(13.9)%
0.3%
(0.5)%
N/A
(0.7)%
12.7%

$
$
$
$
$
$
$

$
$
$
$
$
$

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 December 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

$
342,342
$ 1,151,694
$
873,742
$
345,061
$
271,152
$
353,052
$
136,125
$ 31,246,254
$ 1,418,624
$
665,155
$ 7,051,100
$ 1,600,599
$
328,544
$ 1,745,529
$ 1,365,167
$ 48,894,142

0.5%
12.3%
(2.0)%
2.8%
(3.0)%
25.5%
(0.7)%
2.5%
2.3%
(8.6)%
0.2%
0.4%
3.3%
1.4%
2.0%
2.1%

$
1,934,247
$
7,649,525
$
5,140,527
$
2,108,332
$
1,490,425
$
1,814,636
$
760,718
$ 179,202,648
$
8,410,405
$
4,505,084
$ 41,372,351
$
9,175,525
$
1,799,872
$ 10,299,963
$
7,552,514
$ 283,216,771

(4.6)%
3.0%
(0.8)%
(1.1)%
(6.7)%
14.2%
(2.0)%
0.3%
(2.3)%
(0.3)%
0.8%
(1.5)%
0.6%
0.4%
0.5%
0.3%

Page 7

December 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

December 2010
$
219,199

%
Change
40.1%

Fiscal Year Total
$
973,373

%
Change
(10.1)%

3.125
6.6
6.6

$
$
$

243,352
31,994,931
12,290,598

(11.2)%
6.3%
1.0%

$
$
$

1,600,124
270,966,656
76,393,392

(13.1)%
1.2%
9.9%

6.6
6.6
6.6

$
$
$

(18,094)
451,450
1,025,734

N/A
(8.1)%
N/A

$
$
$

22,894
2,354,937
6,343,793

(30.3)%
(7.4)%
10.4%

6.6
6.6
0

$
$
$

35,701,821
3,902,296
1

(1.2)%
10.7%
N/A

$
$
$

213,172,359
20,560,272
(7)

2.1%
(5.0)%
N/A

6.6
6.6
6.6
2.5
0
6.5
0
6.6

$ 12,360,961
$ 34,994,284
$ 191,781,957
$
3,147,824
$
0
$
8,509,264
$
0
$ 13,547,360

(7.2)%
(12.5)%
12.9%
32.0%
N/A
(4.1)%
N/A
(36.0)%

$
73,670,507
$ 227,298,470
$ 1,053,683,967
$
15,675,352
$
734
$
47,649,493
$
36
$ 126,301,283

(3.3)%
(12.0)%
1.9%
22.9%
N/A
3.9%
N/A
(4.5)%

$
$
$

0
387,001
4,120

N/A
(22.9)%
(81.6)%

$
$
$

2,119
2,297,476
(5,144)

(51.6)%
(2.3)%
N/A

$
$

629,091
1,671,827

31.2%
11.3%

$
$

2,901,310
8,355,408

(4.9)%
(1.0)%

$

0

N/A

$

1,568

N/A

$
0
$ 364,555,084

N/A
3.2%

$
418
$ 2,161,930,897

N/A
(0.1)%

0
.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

December 2010 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
December 2010

% Change

Fiscal Year Total

% Change

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

$
$
$
$
$
$
$
$
$
$

4,383,974
7,787,263
639,898,625
245,811,966
(361,883)
9,029,001
20,514,671
714,036,385
78,045,927
28

40.1%
(11.2)%
1.2%
10.7%
N/A
4.2%
4.9%
(0.9)%
(12.8)%
N/A

$
$
$
$
$
$
$
$
$
$

19,467,476
51,203,969
5,419,333,125
1,528,795,056
457,874
47,098,747
126,875,855
4,263,365,131
411,205,445
(408)

(10.2)%
(13.1)%
0.4%
11.7%
(17.0)%
(5.2)%
11.3%
2.1%
(9.0)%
N/A

Rental of Personal Property
Contracting
Retail
Mining Severance

$ 247,219,215
$ 699,885,680
$ 3,835,631,624
$ 125,912,978

(10.2)%
(12.4)%
4.9%
20.4%

$ 1,473,409,235
$ 4,545,969,311
$ 21,072,444,227
$
627,014,067

(3.9)%
(12.0)%
0.6%
20.7%

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

$
$
$
$
$

0
154,713,899
0
272,079,229
0

N/A
(0.2)%
N/A
20.7%
N/A

$
$
$
$
$

345
866,354,419
728
2,537,962,175
70,622

N/A
4.7%
(50.3)%
(1.4)%
N/A

Total

$ 7,054,588,582

0.2%

$ 42,991,027,399

(0.5)%

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 Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town
for December 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 December 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

December 2010 Tax Facts

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

Spirituous
Vinous

December 2010
$
2,706,050
$
1,458,887

December 2009
$
3,620,799
$
1,844,126

% Change
(25.3)%
(20.9)%

Malt

$

2,061,091

$

1,079,844

90.9%

Cigarette

$

23,520,795

$

25,466,538

Other Tobacco

$

1,678,946

$

1,454,022

(7.6)%
15.5%

Tobacco Licenses

$

600

$

600

0.0%

Total

$

31,426,369

$

33,525,329

(6.3)%

Fiscal Year (09/10)

% Change

Fiscal Year (10/11)

Malt

$
$
$

Cigarette*

$ 152,938,621

$ 157,248,270

Other Tobacco

$

$

Tobacco Licenses
Total

$
3,260
$ 191,955,204

Spirituous
Vinous

13,016,610
6,165,954
10,693,240
9,137,519

$
$

13,845,401
6,381,210

(6.0)%
(3.4)%

$

10,523,528

1.6%

8,089,850

(2.7)%
13.0%

$
3,800
$ 196,092,059

(14.2)%
(2.1)%

*Through December 2010, $673,200 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:
December 2010

Fiscal Year (10/11)

Spirituous
Vinous

$ 1,894,235

$

9,111,627

$

364,721

$

1,541,485

Malt

$

515,272

$

2,673,309

Cigarette

$ 1,221,614

$ 11,465,222

Other Tobacco
Tobacco Licenses

$
$

$
$

Total

$ 4,071,995

75,553
600

Page 10

411,188
3,135

$ 25,205,966

December 2010 Tax Facts

Other dedicated revenues from luxury taxes:

December 2010

Fiscal Year (10/11)

Corrections Fund

$ 2,618,687

$ 12,951,091

Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3

$ 5,190,949

$ 33,052,750

$ 7,786,424

$ 49,696,211

Drug Treatment & Education Fund

$

823,020

$

3,945,818

Corrections Rev. Fund

$

327,580

$

1,570,642

Smoke Free Arizona Fund4

$

241,935

$

1,506,981

Early Childhood Development and Health Fund5

$10,365,779

$ 64,025,621

$
$

Monthly
38,873
36,699
5.9%

$
$

FYTD
239,404
246,638
(2.9)%

$
$

Monthly
0
0
N/A

$
$

FYTD
437,372
333,384
31.2%

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

Monthly
$ 1,619,759
$ (9,262,019)
N/A

FYTD
$ 62,881,256
$ 35,547,747
76.8%

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

December 2010 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
December 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

December 2010 Tax Facts

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

$

27,506
23,971
12,807

4,435
3,865
2,065

$

29,397
40,747
106,643
11,350
270,964
9,985
24,095

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

$

379,467
6,884
44,096
3,461
19,505

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

$

46,484
5,532
12,125
95,696
12,441
2,747

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

$

13,533
58,050
28,219

2,182
9,360
4,550

$

16,100
5,036

2,596
812

$

20,342
22,327

3,280
3,600

$

430,143
157,567
22,842
29,559
1,431,692
198,841
151,898
12,280
1,101,121
1,503,163
286,611
34,452
28,082
2,779,074
85,978
856,758
9,153,066
101,799

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
$ 1,455,923
547,416
1,028,260
40,300
37,699
38,223

TOTAL

Page 13

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

$

236,977
25,304
160,383
331,402

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

$

33,646
25,831
61,306
30,607
25,428
60,996

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

$

165,747
244,357
86,765
34,917
3,285,613

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

$

211,301
201,378
50,732
68,997
127,326
13,948
10,928
98,822
20,181

34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
19,623

$

135,389
5,706

21,830
920

$

66,547
76,439
22,823
67,353
24,994
2,047
252,854
208,231
67,818

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

$

142,211
60,469
12,218
553,872

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

$ 30,174,118

4,865,254

December 2010 Tax Facts

TABLE 4
County Tax Collections
December 2010

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

$

211,207

Excise
$ 104,780
$ 555,974
$ 827,662
$ 204,985
$ 137,576
$ 99,969
$ 78,246

Jail

$

Stadium

Hospital/
Health Svc

822,249

$
78,246
$ 8,994,704

$ 25,026,834

Rental Car

RV
Surcharge

Capital
Projects

$ 206,128

$
$ 433,704

15

$ 3

$ 1,768,835

$ 446,803
$ 379,527
$ 5,004,693
$ 1,013,115

$ 117,035
$
$
$
$

969,814
233,295
954,374
921,815

$ 14,680
$ 193,351

$
$
$

Page 14

Sports &
Tourism
Authority

232,890
476,936
921,815

$ 182,733

December 2010 Tax Facts

$

4,626