ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

July 19, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

APRIL 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
April 2011

Fiscal Year Total

$266,540,325

$1,915,387,021

67.6%

31.0%

$83,904,743

$408,423,368

36.4%

50.6%

$310,811,250

$2,894,569,040

(2.7)%

1.3%

$661,256,318

$5,218,379,429

22.5%

13.7%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections
Percent Change

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

April 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

$

$

April 2011
391,693,591
254,019,935
(339,672,657)
(39,500,543)
266,540,325

Fiscal Year Total
(10/11)
$
743,356,378
2,689,939,859
(1,122,903,782)
(395,005,434)
$ 1,915,387,021

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

% Change
25.4%
7.6%
0.8%
(24.6)%
67.6%

Fiscal Year Total
(09/10)
$
659,841,976
2,537,670,084
(1,211,710,764)
(523,870,525)
$ 1,461,930,771

% Change
12.7%
6.0%
(7.3)%
(24.6)%
31.0%

$

$

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$574.94
$680.46

1,634,561
1,432,488

% Change

(15.51)%

14.11%

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 $2,567.
Estimated payments received through April 2011 for tax year 2010 are as follows:
April 2011
April 2010
April 2011
April 2010
April 2011
April 2010
April 2011
April 2010

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

Monthly
$42,801,821
$34,935,569
22.5%
$949
$842
12.7%
$15,056,185
$17,578,574
(14.3)%

Cumulative
$46,040,026
$37,868,969
21.6%
$825
$703
17.4%
$19,635,182
$23,677,786
(17.1)%

Monthly Total
Monthly Total
% change

$57,858,005
$52,514,144
10.2%

$65,675,208
$61,546,756
6.7%

Page 2

April 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 2009 through March 2010, $749.4 million was received for the first quarter of 2009. The
latest complete quarter (15 months of information has been compiled) is the first quarter of 2010,
which shows a decrease of 1.45% in withholding payments over the first quarter of 2009. Growth
in quarters for which information is still being gathered is as follows:
2nd Quarter 2010
4th Quarter 2010
2nd Quarter 2011

1.16%
6.20%
7.55%

3rd Quarter 2010
1st Quarter 2011

6.09%
8.42%

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

April 2011
$ 1,773,385
$
18,101
237,172

Calendar Year Total
$ 5,231,520
$
38,999
729,748

Contributions on the Individual Income Tax Return
Through April 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 Fund*
National Guard Contributions
Neighbors Helping Neighbors
Special Olympics
Wildlife
Veterans Fund
Democratic Party
Green Party
Libertarian Party
Republican Party

Number
789
6,485
4,717
393
1,855
1,660
2,969
6,426
3,486
262
13
23
120

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

Amount
80,465
142,359
107,159
12,756
45,560
29,575
55,865
141,041
99,822
7,633
164
440
4,284

Average
$ 101.98
$ 21.95
$ 22.72
$ 32.46
$ 24.56
$ 17.82
$ 18.82
$ 21.95
$ 28.64
$ 29.13
$ 12.62
$ 19.13
$ 35.70

*Numbers have been revised since last reported.
Page 3

April 2011 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
April 2011
89,080,454
(5,175,711)
$ 83,904,743

Gross Collections
Refunds
Net Collections

$

% Change
37.5%
(60.1)%
36.4%

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

% Change
(0.6)%
(61.2)%
50.6%

$

Current Fiscal
Year Total
$ 497,330,222
(88,906,854)
$ 408,423,368

Gross Collections
Refunds
Net Collections

April 2010
64,763,044
(3,233,748)
61,529,296

$

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their
Arizona tax liability exceeds $1,000 and (2) they are required to file federal estimated tax
payments.
April 2011
April 2010
% Change

$ 63,748,794
$ 48,496,794
31.5%

Calendar Year Total
Calendar Year Total
% Change

$ 122,834,908
$ 116,896,000
5.1%

All corporations with an income tax liability of $20,000 or greater are required to make estimated
tax payments through electronic funds transfer (eft). The table below shows the number of these
eft estimated payments, by size of payment.
Size of Payment
Î
April 2011
April 2010
CY 2011
CY 2010

Less
than
$50,000

$50,000
up to
$100,000

425
362
903
763

$100,001
up to
$500,000

62
62
114
130

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

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

$10,000,001
and more

Total

% change

15
17
19
28

11
6
18
14

0
0
0
0

592
506
1,210
1,051

17.0%

79
59
156
116

15.1%

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

April 2011
April 2010
CY 2011
CY 2010

$ 4,279,978

$ 4,468,583

$ 19,039,207

$ 10,167,334

$ 19,926,639

$ 57,881,741

$ 3,751,124

$ 4,452,242

$ 12,656,142

$ 12,422,586

$

8,303,152

$ 41,585,246

$ 8,820,693

$ 7,981,026

$ 37,926,816

$ 12,403,334

$ 34,560,639

$ 101,692,508

$ 7,844,409

$ 9,137,054

$ 26,578,260

$ 20,589,154

$ 34,011,152

$ 98,160,029

Total

% change
39.2%
3.6%

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
25.2%

07
7.1%

08
6.0%

09
49.7%

10
12.0%

11
0.0%

Page 4

April 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.
April 2011
April 2010
% Change

$ 6,367,585
$ 3,897,472
63.4%

Calendar Year Total
Calendar Year Total
% Change

$ 23,405,382
$ 31,680,739
(26.1)%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 134,443 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%

35,151
26.1%

86,139
64.1%

667
0.5%

12,287
9.1%

Through April 2011, 60,074 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)

37
0.1%

15,383
25.6%

36,303
60.4%

131
0.2%

8,220
13.7%

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 April 2010, the Department of
Revenue received 61,870 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 2.9% 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 April 2011 are shown on Table 2 located at the end of this report.

Page 5

April 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

$
$
$
$
$
$
$

April 2011
140,757,203
245,055,187
17,208,904
45,920,637
77,108,546
62,067,330
588,117,807

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
1,232,383,733
2,260,569,774
208,950,136
427,929,741
691,673,987
552,386,847
5,373,894,218

$
$
$
$
$
$

$
$
$
$
$
$

April 2010
122,590,365
235,953,400
41,050,828
45,856,570
n/a
58,506,455
503,957,618

% change
14.8%
3.9%
(58.1)%
0.1%
n/a
6.1%
16.7%

Fiscal Year
Total (09/10)
1,185,835,156
2,216,389,481
232,079,665
420,961,725
n/a
538,945,954
4,594,211,981

% change
3.9%
2.0%
(10.0)%
1.7%
n/a
2.5%
17.0%

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

April 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

$
$
$
$
$
$
$

April 2011
310,811,250
57,020,743
35,189,301
45,920,637
77,108,546
62,067,330
588,117,807

April 2010
319,285,645
49,661,357
30,647,591
45,856,570
n/a
58,506,455
503,957,618

% change
-2.7%
14.8%
14.8%
0.1%
n/a
6.1%
16.7%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
2,894,569,060
499,238,650
308,095,933
427,929,741
691,673,987
552,386,847
5,373,894,218

Fiscal Year
Total (09/10)
2,857,463,691
480,381,822
296,458,789
420,961,725
n/a
538,945,954
4,594,211,981

% change
1.3%
3.9%
3.9%
1.7%
n/a
2.5%
17.0%

$
$
$
$
$
$

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 April 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

$
384,225
$ 1,368,829
$ 1,008,804
$
406,873
$
295,790
$
399,345
$
169,167
$ 36,407,267
$ 1,587,520
$
814,689
$ 8,303,266
$ 1,918,168
$
360,859
$ 2,016,681
$ 1,579,261
$ 57,020,744

16.3%
21.8%
13.1%
22.0%
9.6%
43.6%
32.0%
14.4%
4.9%
16.9%
13.7%
20.9%
11.5%
18.2%
16.6%
14.8

$
3,433,958
$ 13,147,055
$
9,025,333
$
3,645,833
$
2,660,817
$
2,946,471
$
1,438,519
$ 316,026,459
$ 14,252,931
$
7,780,591
$ 73,449,509
$ 16,555,313
$
3,209,811
$ 17,985,239
$ 13,680,811
$ 499,238,650

1.6%
6.2%
5.3%
3.6%
-5.5%
15.1%
3.3%
3.8%
-0.2%
5.3%
4.0%
5.3%
3.8%
4.5%
4.5%
3.9%

Page 7

April 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

$

April 2011
188,732

%
Change
4.4%

3.125
6.6
6.6

$
$
$

250,299
30,722,333
13,035,143

(2.7)%
(2.55)%
(73.2)%

$
$
$

2,523,019
403,842,633
127,970,160

(4.2)%
.1%
(16.0)%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

16,334
399,049
970,723
46,501,088
6,918,133
23

NA
(11.8)%
(5.1)%
3.3%
16.3%
NA

$
$
$
$
$
$

46,748
4,004,003
11,025,472
381,379,340
41,551,651
63

(7.7)%
(7.7)%
13.4%
3.2%
(0.1)%
NA

6.6
6.6
6.6
2.5
0
6.5

$ 13,021,489
$ 36,893,992
$ 217,147,125
$
3,997,031
$
0
$ 14,744,940

(9.4)%
7.1%
36.2%
54.9%
NA
3.8%

$ 126,694,442
$ 372,461,939
$ 1,886,246,557
$
31,833,704
$
734
$
91,694,498

(3.1)%
(5.1)%
6.0%
34.6%
NA
5.3%

0
6.6

$
$

0
17,208,904

NA
(58.1)%

$
$

36
208,950,136

(52.3)%
(10.0)%

0

$
$
$

6
544,740
5,756

NA
38.7%
NA

$
$
$

1,655
4,151,762
313,049

(50.3)%
19.4%
(61.8)%

$
$

617,289
1,385,070

31.4%
(14.8)%

$
$

5,299,506
13,851,959

3.1%
1.6%

$

0

NA

$

3,669

(94.2)%

$
157
$ 404,568,360

81.7%
0.7%

$
9,530
$ 3,715,483,558

NA
1.7%

Tax Rate
6.6

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

Fiscal Year Total
$
1,627,294

%
Change
(2.2)%

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

April 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

April 2011
$
3,774,648
$
8,009,565
$ 614,446,658
$ 260,702,861
$
326,689
$
7,980,988
$
19,414,459
$ 930,016,409
$ 138,362,664
$
583
$ 260,382,840
$ 737,876,350
$ 4,342,932,939
$ 159,881,255
$
0
$ 268,089,821
$
0
$ 344,619,653
$
214
$ 8,096,818,597

% Change
4.4%
(2.7)%
(2.5)%
(73.2)%
NA
(11.8)%
(5.1)%
3.3%
16.3%
NA
(9.4)%
7.1%
36.2%
54.9%
NA
3.8%
NA
(58.0)%
NA
1.1%

Fiscal Year Total
$
32,545,911
$
80,736,612
$ 8,076,852,651
$ 2,560,330,403
$
934,958
$
80,080,053
$
220,507,421
$ 7,627,485,249
$
831,033,011
$
1,750
$ 2,533,713,721
$ 7,449,184,053
$ 37,722,454,498
$ 1,273,348,176
$
345
$ 1,667,172,674
$
728
$ 4,195,712,411
$
55,152
$ 74,352,149,775

% Change
(2.3)%
(4.2)%
0%
(16.0)%
(7.9)%
(7.7)%
13.3%
3.2%
(0.2)%
NA
(3.1)%
(5.1)%
5.9%
34.6%
NA
5.2%
NA
(10.0)%
NA
1.8%

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 April 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

April 2011 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in April 2011. The table compares the
receipts to March and also compares fiscal year (FY) totals. Figures may not add to total due to
rounding.
April 2011
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,903,587
1,406,852
2,148,697
28,211,105
1,845,142
1,575
36,516,958

Fiscal Year (10/11)
Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

24,887,342
11,833,701
18,019,306
255,524,788
15,379,054
6,110
326,650,301

April 2010

% Change

1,862,809
987,970
2,312,458
27,330,559
2,914,288
575
35,408,659

55.9%
42.4%
(7.1)%
3.2%
(36.7)%
NA
3.1%

Fiscal Year (09/10)

% Change

$ 23,513,754
$ 11,306,699
$ 18,382,644
$ 259,007,008
$ 15,221,186
$
5,525
$ 327,436,816

5.8%
4.7%
(2.0)%
(1.3)%
1.0%
10.6%
(0.2)%

$
$
$
$
$
$
$

*Through April 2011, $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:

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses

April 2011
$ 2,032,511
$
351,712
$
537,174
$ 2,648,215
$
83,031
$
1,500

Fiscal Year (10/11)
$ 17,421,139
$ 2,958,419
$ 4,504,825
$ 20,062,498
$
692,057
$
5,860

Total

$ 5,654,143

$ 45,644,798

Page 10

April 2011 Tax Facts

Other dedicated revenues from luxury taxes:

April 2011
Corrections Fund
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund4
Early Childhood Development and Health Fund5

Fiscal Year (10/11)

$ 2,719,116

$

23,146,706

$ 5,893,038
$ 8,933,548
$ 843,250
$ 335,996

$
$
$
$

54,273,856
81,749,714
7,115,656
2,836,331

$ 277,592
$11,860,199

$
2,550,673
$ 108,332,317

Bingo Tax
April 2011
April 2010
% change

$
$

Monthly
71,885
69,936
2.8%

$
$

FYTD
438,181
450,745
(2.8)%

April 2011
April 2010
% change

$
$

Monthly
0
(25,833)
NA

$
$

FYTD
437,372
358,995
21.8%

Monthly
$ (15,144,714)
$ (4,188,275)
NA

$
$

FYTD
52,430,187
26,332,551
NA

Estate Tax

Unclaimed Property
April 2011
April 2010
% change

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

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

Page 11

April 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
April 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

April 2011 Tax Facts

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

$32,077
$27,955
$14,936

4,435
3,865
2,065

$34,283
$47,519
$124,368
$13,236
$316,000
$11,645
$28,099

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

$442,538
$8,028
$51,425
$4,036
$22,747

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

$54,210
$6,452
$14,140
$111,602
$14,509
$3,204

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

$15,782
$67,699
$32,909

2,182
9,360
4,550

$18,776
$5,873

2,596
812

$23,724
$26,038

3,280
3,600

$501,637
$183,756
$26,646
$34,471
$1,669,651
$231,890
$177,145
$14,321
$1,284,136
$1,753,001
$334,248
$40,178
$32,750
$3,240,979
$100,268
$999,158
$10,674,379
$118,719

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
$1,697,909
Surprise
$638,401
Tempe
$1,199,166
Tolleson
$46,999
Wickenburg
$43,954
Youngtown
$44,576
Mohave County
Bullhead City
$276,364
Colorado City
$29,510
Kingman
$187,040
Lake Havasu City
$386,484
Navajo County
Holbrook
$39,238
Pinetop/Lakeside
$30,125
Show Low
$71,496
Snowflake
$35,694
Taylor
$29,654
Winslow
$71,134
Pima County
Marana
$193,296
Oro Valley
$284,971
Sahuarita
$101,187
South Tucson
$40,721
Tucson
$3,831,709
Pinal County
Apache Junction
$246,421
Casa Grande
$234,848
Coolidge
$59,164
Eloy
$80,465
Florence
$148,489
Kearny
$16,267
Mammoth
$12,744
Maricopa
$115,247
Superior
$23,535
Santa Cruz County
Nogales
$157,892
Patagonia
$6,654
Yavapai County
Camp Verde
$77,608
Chino Valley
$89,144
Clarkdale
$26,617
Cottonwood
$78,548
Dewey-Humboldt
$29,148
Jerome
$2,387
Prescott
$294,880
Prescott Valley
$242,841
Sedona
$79,090
Yuma County
San Luis
$165,848
Somerton
$70,520
Wellton
$14,249
Yuma
$645,930
TOTAL

Page 13

$35,189,301

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

April 2011 Tax Facts

TABLE 4
County Tax Collections
April 2011

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

$

219,204

Excise
$
81,247
$
611,266
$
882,787
$
211,434
$
151,133
$
133,452
$
104,749

$ 28,458,139
$
$
$
$

5,778,383
1,206,690

Jail

$

Rental Car

Stadium

RV
Surcharge

Hospital/
Health Svc

Capital
Projects

882,367

$
104,749
$ 10,325,502

$

$
$ 566,958

220,486

0

$ 146

$

480,800
466,239
$ 142,109

$ 1,177,031
$
192,158
$ 1,019,991
$ 1,026,439

$ 19,800
$ 234,357

$
$
$

Page 14

234,797
509,788
1,026,440

$ 204,159

April 2011 Tax Facts

Sports &
Tourism
Authority

$

1,847

3,292,832