ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

April 15, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

FEBRUARY 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
February 2011

Fiscal Year Total

Individual Income Tax
Net Collections

$

12,480,411

$ 1,692,912,307

(132.3)%

23.2%

Percent Change

Corporate Income Tax
Net Collections

$

Percent Change

7,028,620

$

273,271,928

N/A

90.8%

$ 272,340,889

$ 2,296,065,338

6.0%

1.2%

$ 291,849,920

$ 4,262,249,573

36.6%

12.6%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

February 2011 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

$

February 2011
18,877,777
277,749,282
(244,646,104)
(39,500,543)
$
12,480,411

$

February 2010
17,153,243
253,541,507
(256,950,276)
(52,387,052)
$
(38,642,579)

% Change
10.1%
9.5%
(4.8)%
(24.6)%
(132.3)%

Fiscal Year Total
(10/11)
$ 308,475,513
2,158,991,703
(458,550,561)
(316,004,347)
$ 1,692,912,307

Fiscal Year Total
(09/10)
$
306,988,700
2,018,614,054
(532,426,047)
(419,096,420)
$ 1,374,080,287

% Change
0.5%
7.0%
(13.9)%
(24.6)%
23.2%

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$ 487.37
$ 557.64

725,812
641,302

% Change

(12.60)%

13.18%

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 2009 were $379.6 million, for an
average of $1,667. An additional $133.8 million in estimated payments came from 2008 tax
returns that applied their refunds as a 2009 estimated payment, for an average of $2,590.
Estimated payments received through February 2011 for tax year 2010 are as follows:
February 2011
February 2010
February 2011
February 2010
February 2011
February 2010
February 2011
February 2010

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

Monthly
$ 1,912,596
$ 1,848,656
3.5%
$
1,094
$
1,368
(20.0)%
$ 276,807
$ 547,585
(49.4)%

Cumulative
$ 325,493,570
$ 372,581,432
(12.6)%
$
1,587
$
1,671
(5.0)%
$ 115,979,447
$ 130,940,602
(11.4)%

Monthly Total
Monthly Total
% change

$ 2,189,403
$ 2,396,241
(8.6)%

$ 441,473,017
$ 503,522,034
(12.3)%

Page 2

February 2011 Tax Facts

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from
January 2008 through March 2009, $834.6 million was received for the first quarter of 2008. The
latest complete quarter (15 months of information has been compiled) is the fourth quarter of 2009,
which shows a decrease of 2.80% in withholding payments over the fourth quarter of 2008.
Growth in quarters for which information is still being gathered is as follows:
1st Quarter 2010
3rd Quarter 2010
1st Quarter 2011

(1.48)%
6.07%
15.56%

2nd Quarter 2010
4th Quarter 2010

1.15%
6.13%

Beginning July 1, 2010, the state withholding tables calculate Arizona withholding as a percentage
of gross taxable wages. The withholding rates were revised effective January 1, 2011. The new
withholding rates are 0%, 0.8%, 1.3%, 1.8%, 2.7%, 3.6%, 4.2% or 5.1%. The 0% option is only
available to those individuals who expect no tax liability in 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 2011.

Check Off
Voluntary Donation
Number of Returns

February 2011
$ 1,456,665
$
7,881
211,208

Calendar Year Total
$ 1,825,850
$
8,578
271,055

Contributions on the Individual Income Tax Return
Through February 2011, individual income tax return filers have made the following contributions:

AID to Education
Child Abuse Prevention
Domestic Violence Prevention
I Didn’t Pay Enough In
National Guard Contributions
Neighbors Helping Neighbors
Special Olympics
Wildlife
Veterans Fund
Democratic Party
Green Party
Libertarian Party
Republican Party

Number
165
2,183
1,437
101
481
424
867
1,745
992
59
3
7
24

Page 3

Amount
$ 15,842
$ 41,441
$ 28,102
$ 3,349
$ 8,784
$ 6,043
$ 15,551
$ 31,458
$ 22,039
$ 1,507
$
32
$
95
$
570

Average
$ 96.01
$ 18.98
$ 19.56
$ 33.16
$ 18.26
$ 14.25
$ 17.94
$ 18.03
$ 22.22
$ 25.54
$ 10.67
$ 13.57
$ 23.75

February 2011 Tax Facts

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

February 2011
$ 13,963,686
$ (6,935,066)
$ 7,028,620

February 2010
$ 14,730,211
$ (19,376,636)
$ (4,646,425)

% Change
(5.2)%
(64.2)%
N/A

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 354,220,334
$ (80,948,406)
$ 273,271,928

Prior Fiscal
Year Total
$ 354,453,450
$ (211,251,374)
$ 143,202,076

% Change
(0.1)%
(61.7)%
90.8%

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.
February 2011
February 2010
% Change

$ 8,434,877
$ 9,127,152
(7.6)%

Calendar Year Total
Calendar Year Total
% Change

$ 29,003,241
$ 39,415,016
(26.4)%

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
February 2011
February 2010
CY 2011
CY 2010

$50,000
up to
$100,000

57
65
180
160

$100,001
up to
$500,000

7
8
17
31

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

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

$10,000,001
and more

Total

1
2
2
8

1
1
3
3

0
0
0
0

78
87
235
230

12
11
33
28

% change
(10.3)%
2.2%

The next table shows the dollars of eft estimated payments received from those counts above.
Size of Payment
Î
February 2011
February 2010
CY 2011
CY 2010

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

$

592,991

$

553,000

$ 3,331,870

$

620,000

$ 2,600,000

$ 7,697,861

$

653,350

$

570,350

$ 2,787,592

$ 1,364,000

$ 2,200,000

$ 7,575,292

$ 1,798,211

$ 1,216,000

$ 9,072,132

$ 1,153,000

$ 9,224,000

$ 22,463,343

$ 1,604,120

$ 2,139,957

$ 6,457,572

$ 5,851,568

$ 17,400,000

$ 33,453,217

% change
1.6%
(32.9)%

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
26.3%

07
7.6%

08
4.6%

09
52.9%

10
8.6%

11
0.0%

Page 4

February 2011 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.
February 2011
February 2010
% Change

$ 5,027,113
$ 7,513,998
(33.1)%

Calendar Year Total
Calendar Year Total
% Change

$ 13,254,870
$ 26,979,439
(50.9)%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 133,545 corporate returns showing a fiscal year-end
of 2009. The type of return received is indicated below:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

199
0.2%

34,819
26.1%

85,659
64.1%

661
0.5%

12,207
9.1%

Through February 2011, 11,926 documents were received for a fiscal year-end of 2010, distributed as

follows:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

19
0.2%

7,174
60.1%

2,505
21.0%

86
0.7%

2,142
18.0%

The figures for the 2010 returns are most meaningful when compared to 2009 returns received
during the same period of time in the previous year. Through February 2010, the Department of
Revenue received 12,461 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 4.3% 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 February 2011 are shown on Table 2 located at the end of this report.

Page 5

February 2011 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

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

$
$
$
$
$
$
$

February 2011
117,517,300
211,104,076
20,705,096
40,195,576
66,471,235
53,079,822
509,073,105

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
965,641,982
1,790,467,638
172,547,780
339,529,044
543,918,504
433,922,064
4,246,027,012

February 2010
109,521,180
200,563,148
18,626,941
37,797,786
N/A
$
49,267,983
$
415,777,038

% change
7.3%
5.3%
11.2%
6.3%
N/A
7.7%
22.4%

Fiscal Year
Total (09/10)
946,642,540
1,771,499,677
170,909,506
335,399,559
N/A
428,492,398
3,652,943,680

% change
2.0%
1.1%
1.0%
1.2%
N/A
1.3%
16.2%

$
$
$
$

$
$
$
$
$
$

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

February 2011 Tax Facts

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

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

$
$
$
$
$
$
$

February 2011
272,340,889
47,606,258
29,379,325
40,195,576
66,471,235
53,079,822
509,073,105

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
2,296,065,338
391,181,567
241,410,496
339,529,044
543,918,504
433,922,064
4,246,027,013

February 2010
256,963,944
44,367,030
27,380,295
37,797,786
N/A
$
49,267,983
$
415,777,038

% change
6.0%
7.3%
7.3%
6.3%
N/A
7.7%
22.4%

Fiscal Year
Total (09/10)
2,268,906,194
383,484,893
236,660,635
335,399,559
N/A
428,492,398
3,652,943,679

% change
1.2%
2.0%
2.0%
1.2%
N/A
1.3%
16.2%

$
$
$
$

$
$
$
$
$
$

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 February 2011 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

% Change

FYTD County Share

% Change

$
334,139
$ 1,327,670
$
865,921
$
351,269
$
262,882
$
167,588
$
173,702
$ 30,051,191
$ 1,170,253
$
734,791
$ 7,161,439
$ 1,620,341
$
304,189
$ 1,719,230
$ 1,361,655
$ 47,606,258

11.5%
36.6%
5.5%
14.0%
(14.5)%
(40.6)%
6.2%
6.3%
(7.9)%
8.1%
10.0%
18.5%
7.8%
9.9%
8.2%
7.3%

$
2,677,183
$ 10,328,946
$
7,075,251
$
2,866,711
$
2,085,332
$
2,395,573
$
1,097,400
$ 247,665,735
$ 11,373,554
$
6,200,173
$ 57,393,517
$ 12,818,045
$
2,517,722
$ 14,101,430
$ 10,584,993
$ 391,181,567

(1.3)%
6.5%
0.5%
1.1%
(7.3)%
9.0%
(0.3)%
1.9%
(1.1)%
3.0%
2.4%
2.7%
2.7%
2.2%
2.3%
2.0%

Page 7

February 2011 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

February 2011
$
143,211

%
Change
28.6%

3.125
6.6
6.6

$
$
$

198,109
35,902,699
12,155,199

(1.3)%
(3.9)%
(10.9)%

$
$
$

2,029,567
340,015,590
101,377,499

(5.7)%
(0.1)%
11.9%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$

1,589
465,799
1,077,821
37,202,788
4,764,146
0

(71.8)%
(2.1)%
9.8%
(0.5)%
5.2%
N/A

$
$
$
$
$
$

26,595
3,215,364
9,000,865
291,447,982
29,487,876
40

(32.9)%
(5.8)%
16.8%
2.9%
(5.5)%
N/A

6.6
6.6
6.6
2.5
0
6.5

$ 14,201,008
$ 31,386,248
$ 176,368,493
$
3,720,163
0
$ 10,085,089

2.5%
8.5%
10.4%
24.7%
N/A
14.9%

$ 100,928,685
$ 299,739,461
$ 1,479,777,793
$
24,211,285
$
734
$
65,441,096

(2.4)%
(8.2)%
2.3%
29.6%
N/A
6.1%

0
6.6

$

0
20,705,096

N/A
11.2%

$
$

36
172,547,780

(52.3)%
0.9%

$
$
$

(471)
479,075
194,562

N/A
15.7%
(66.3)%

$
$
$

1,648
3,170,512
191,090

(52.6)%
16.0%
(76.8)%

$
$

647,411
1,306,864

33.1%
34.9%

$
$

4,014,029
11,005,595

(4.0)%
3.7%

$

2,259

N/A

$

3,827

N/A

0
$ 351,007,160

N/A
6.3%

$
418
$ 2,938,916,471

N/A
1.1%

Tax Rate
6.6

0
.0305/.0105 gal
------0.20/month per
active service
0.20/month per
active service

Fiscal Year Total
$
1,281,106

%
Change
(4.3)%

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

February 2011 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

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

February 2011
2,864,235
6,339,489
718,053,988
243,103,981
31,779
9,315,977
21,556,423
744,043,464
95,282,927
0
284,000,326
627,724,968
3,527,201,745
148,806,530
0
183,365,255
0
414,888,929
(15,685)
7,026,564,328

% Change
28.6%
(1.3)%
(3.9)%
(10.9)%
(71.8)%
(2.1)%
9.8%
(0.5)%
5.2%
N/A
2.5%
8.5%
10.4%
24.7%
N/A
14.9%
N/A
11.4%
N/A
6.5%

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

Fiscal Year Total
25,622,092
64,946,131
6,800,311,805
2,028,477,190
531,909
64,307,275
180,015,279
5,828,863,429
589,757,514
1,167
2,018,450,092
5,994,741,870
29,593,180,698
968,451,403
345
1,189,838,094
728
3,465,025,902
54,937
58,812,577,858

% Change
(4.4)%
(5.7)%
0.1%
11.9%
(33.2)%
(5.9)%
16.7%
2.9%
(5.5)%
N/A
(2.4)%
(8.3)%
2.3%
29.6%
N/A
6.1%
(57.5)%
(0.9)%
N/A
1.3%

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 February 2011 is shown on Table 3, attached to this report.

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during January 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

February 2011 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in February 2011. The table compares
the receipts to February and also compares fiscal year (FY) totals. Figures may not add to total
due to rounding.

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

February 2011

February 2010

$
$
$
$
$
$
$

$
$
$
$
$
$
$

1,194,089
694,722
610,451
20,306,603
1,284,260
275
24,090,400

% Change

2,803,655
1,189,589
1,536,305
23,150,279
1,492,718
325
30,172,871

(57.4)%
(41.6)%
(60.3)%
(12.3)%
(14.0)%
(15.4)%
(20.2)%

Fiscal Year (10/11)

Fiscal Year (09/10)

% Change

$ 18,873,983
$
8,835,851
$ 13,269,036
$ 201,073,484
$ 12,157,513
$
3,960
$ 254,213,827

$ 18,571,174
$
8,601,485
$ 14,572,632
$ 206,329,498
$ 11,099,928
$
4,450
$ 259,179,267

1.6%
2.7%
(8.9)%
(2.5)%
9.5%
(11.0)%
(1.9)%

*Through February 2011, $662,742 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

February 2011
$
835,862
$
173,680
$
152,613
$ 1,926,468
$
57,792
$
250

Fiscal Year (10/11)
$ 13,211,788
$ 2,208,958
$ 3,317,258
$ 16,047,720
$
547,088
$
3,785

$ 3,146,665

$ 35,336,597

Page 10

February 2011 Tax Facts

Other dedicated revenues from luxury taxes:

February 2011

Fiscal Year (10/11)

Corrections Fund
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund4

$ 1,150,228
$ 2,959,794
$ 2,667,282
$ 318,518
$ 127,185
$ 201,031

$ 17,376,561
$ 29,924,673
$ 26,989,760
$ 5,300,059
$ 2,113,562
$ 2,002,230

Early Childhood Development and Health Fund5

$ 8,567,799

$ 85,073,781

Bingo Tax
February 2011
February 2010
% change

$
$

Monthly
27,792
40,205
(30.9)%

$
$

FYTD
326,752
520,655
(37.2)%

February 2011
February 2010
% change

$
$

Monthly
0
0
N/A

$
$

FYTD
437,372
363,755
20.2%

Estate Tax

Unclaimed Property
February 2011
February 2010
% change

Monthly
$ 9,124,898
$ (416,856)
N/A

FYTD
$ 67,148,884
$ 100,034,835
(32.9)%

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

February 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
February 2011
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

February 2011 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
February 2011
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

$

26,781
23,339
12,470

4,435
3,865
2,065

$

28,623
39,674
103,834
11,051
263,827
9,722
23,460

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

$

369,472
6,703
42,934
3,370
18,991

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

$

45,259
5,386
11,805
93,176
12,113
2,675

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

$

13,176
56,521
27,476

2,182
9,360
4,550

$

15,676
4,903

2,596
812

$

19,807
21,739

3,280
3,600

$

418,813
153,417
22,246
28,780
1,393,981
193,604
147,897
11,956
1,072,117
1,463,560
279,062
33,544
27,343
2,705,873
83,713
834,190
8,911,972
99,118

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
$ 1,417,574
532,997
1,001,176
39,239
36,697
37,216

TOTAL

Page 13

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

$

230,735
24,638
156,158
322,673

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

$

32,759
25,151
59,692
29,801
24,758
59,390

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

$

161,382
237,921
84,480
33,997
3,199,069

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

$

205,735
196,073
49,396
67,179
123,972
13,581
10,640
96,219
19,650

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

$

131,823
5,556

21,830
920

$

64,794
74,426
22,222
65,579
24,336
1,993
246,194
202,746
66,032

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

$

138,465
58,876
11,896
539,283

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

$ 29,379,325

4,865,254

February 2011 Tax Facts

TABLE 4
County Tax Collections
February 2011

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

$

200,085

Excise
$ 75,753
$ 501,514
$ 692,156
$ 193,482
$ 132,271
$ 127,718
$ 123,208

Jail

$

Stadium

Hospital/
Health Svc

Capital
Projects

691,807

$ 123,208
$ 8,792,443

$ 24,725,444

Rental Car

RV
Surcharge

$ 172,901

$
$ 431,294

6

$ 9

$ 2,060,507

$ 410,327
$ 434,960
$ 5,290,728
$
952,825

$ 117,234
$
$
$
$

915,262
194,951
860,537
871,737

$ 25,417
$ 182,324

$
$
$

Page 14

Sports &
Tourism
Authority

194,781
430,261
871,786

$ 173,512

February 2011 Tax Facts

$

2,232