ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

September 30, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

MAY 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
May 2011

Fiscal Year Total

$ 201,254,519

$ 2,116,641,539

87.1%

34.9%

$42,408,114

$450,831,482

(17.5)%

39.7%

$285,186,711

$3,179,755,771

2.8%

1.4%

$528,849,344

$5,747,228,792

21.1%

14.3%

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

May 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

$

$

May 2011
19,620,661
290,763,817
(69,629,415)
(39,500,543)
201,254,519

Fiscal Year Total
(10/11)
$ 762,977,038
2,980,703,675
(1,192,533,197)
(434,505,977)
$ 2,116,641,539

May 2010
13,120,851
240,682,966
(93,827,019)
(52,387,052)
107,589,746

% Change
49.5%
20.8%
(25.8)%
(24.6)%
87.1%

Fiscal Year Total
(09/10)
$ 672,962,827
2,778,353,050
(1,305,537,783)
(576,257,577)
$ 1,569,520,517

% Change
13.4%
7.3%
(8.7)%
(24.6)%
34.9%

$

$

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$572.03
$686.01

1,777,501
1,577,930

% Change

(16.62)%

12.65%

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 May 2011 for tax year 2010 are as follows:
May 2011
May 2010
May 2011
May 2010
May 2011
May 2010
May 2011
May 2010

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

Monthly
$3,481,369
$9,333,055
(62.7)%
$1,064
$1,201
(11.4)%
$4,739,863
$8,256,622
(42.6)%

Cumulative
$49,521,395
$47,202,024
4.9%
$839
$766
9.5%
$24,375,045
$31,934,408
(23.7)%

Monthly Total
Monthly Total
% change

$ 8,221,233
$17,589,676
(53.3)%

$73,896,440
$79,136,432
(6.6)%

Page 2

May 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

1.17%
6.19%
13.99%

3rd Quarter 2010
1st Quarter 2011

6.08%
9.28%

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 individual income tax returns filed in
2011.

Check Off
Voluntary Donation
Number of Returns

May 2011
$ 385,370
$ 6,438
53,353

Calendar Year Total
$ 5,616,890
$
45,437
783,101

Contributions on the Individual Income Tax Return
Through May 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
926
7,285
5,354
462
2,130
1,871
3,367
7,324
3,939
305
19
27
144

Page 3

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

Amount
93,892
159,667
121,973
16,854
51,942
34,346
72,906
161,348
103,825
8,510
315
494
5,740

Average
$ 101.40
$ 21.92
$ 22.78
$ 36.48
$ 24.39
$ 18.89
$ 21.65
$ 22.03
$ 26.36
$ 27.90
$ 16.58
$ 18.30
$ 39.86

May 2011 Tax Facts

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

May 2011
$ 46,972,820
$ (4,564,706)
$ 42,408,114

May 2010
$ 54,199,831
$ (2,771,945)
$ 51,427,886

% Change
(13.3)%
(64.7)%
(17.5)%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 544,303,042
$ (93,471,560)
$ 450,831,482

Prior Fiscal
Year Total
$ 554,431,680
$ (231,788,124)
$ 322,643,556

% Change
(1.8)%
(59.7)%
39.7%

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.
May 2011
May 2010
% Change

$ 37,894,449
$ 21,120,680
79.4%

Calendar Year Total
Calendar Year Total
% Change

$ 160,729,357
$ 138,016,680
16.5%

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.
Less
than
$50,000

Size of Payment
Î
May 2011
May 2010
CY 2011
CY 2010

$50,000
up to
$100,000

83
70
986
833

$100,001
up to
$500,000

15
12
129
142

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

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

$10,000,001
and more

Total

% change

2
2
21
30

9
6
27
20

0
0
0
0

130
108
1,340
1,159

20.4%

21
18
177
134

15.6%

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

$

762,875

$ 1,095,000

$ 4,734,190

$ 1,225,000

$ 24,587,000

$ 32,404,065

$

765,024

$

843,000

$ 3,910,700

$ 1,136,000

$ 10,204,000

$ 16,858,724

$ 9,583,568

$ 9,076,026

$ 42,661,006

$ 13,628,334

$ 59,147,639

$ 134,096,573

$ 8,609,433

$ 9,980,054

$ 30,488,960

$ 21,725,154

$ 44,215,152

$ 115,018,753

% change
92.2%
16.6%

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
27.9%

07
6.7%

08
5.5%

09
47.4%

10
12.4%

11
0.1%

Page 4

May 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.
May 2011
May 2010
% Change

$ 4,359,024
$ 690,955
NA

Calendar Year Total
Calendar Year Total
% Change

$ 27,764,406
$ 32,371,695
(14.2)%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 134,203 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)

203
0.2%

35,254
26.1%

86,463
64.1%

669
0.5%

12,340
9.1%

Through May 2011, 78,268 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)

63
0.1%

18,028
23.0%

50,547
64.6%

158
0.2%

9,472
12.1%

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 May 2010, the Department of
Revenue received 79,447 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 1.5% decrease in the number of corporate returns
processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax
collections, called Urban Revenue Sharing. The amount of money to be distributed during Fiscal
Year 2010/11 is 15.0% of net proceeds from Fiscal Year 2008/09 income tax. Amounts returned
for May 2011 are shown on Table 2 located at the end of this report.

Page 5

May 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

$
$
$
$
$
$
$

May 2011
127,552,662
221,024,850
20,168,948
43,499,418
72,303,792
57,059,966
541,609,637

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
1,359,936,395
2,481,594,624
229,119,084
471,429,159
763,977,779
609,446,813
5,915,503,854

$
$
$
$
$
$
$

May 2010
120,048,938
215,857,570
20,087,055
40,956,523
7,230
53,828,631
450,785,997

% change
6.3%
2.4%
0.4%
6.2%
NA
6.0%
20.1%

$
$
$
$
$
$
$

Fiscal Year
Total (09/10)
1,305,884,094
2,432,247,051
252,166,720
461,918,248
7,230
592,774,635
5,044997,978

% change
4.1%
2.0%
(9.1)%
2.1%
NA
2.8%
17.3%

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above,
25% is returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to
the state general fund with the exception of mining severance tax. All of the non-shared revenue
and use tax is deposited into the general fund. Therefore, the "Retained by State" figure presented
on the next page includes all non-shared portion of transaction privilege tax, use tax and 34.49% of
the distribution base collections. The education tax is distributed in accordance with Proposition
301. Temporary Tax is in accordance with Proposition 100 passed in May 2010, resulting in an
additional 1% being added to most business classifications. The Temporary Tax is scheduled to
expire on May 31, 2013. “Other" revenues are returned to the administering authority.

Page 6

May 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

$
$
$
$
$
$
$

May 2011
285,186,711
51,671,584
31,888,166
43,499,418
72,303,792
57,059,966
541,609,637

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
3,179,755,771
550,910,234
339,984,099
471,429,159
763,977,779
609,446,813
5,915,503,854

$
$
$
$
$
$
$

May 2010
277,349,504
48,631,825
30,012,235
40,956,523
7,230
53,828,681
450,785,996

% change
2.8%
6.3%
6.3%
6.2%
NA
6.0%
20.1%

$
$
$
$
$
$
$

Fiscal Year
Total (09/10)
3,134,813,195
529,013,647
326,471,024
461,918,248
7,230
592,774,635
5,044,997,978

% change
1.4%
4.1%
4.1%
2.1%
NA
2.8%
17.3%

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of
the revenues returned to each county for May 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

$
344,521
$ 1,286,979
$
924,971
$
377,425
$
280,289
$
362,503
$
140,854
$ 32,905,119
$ 1,449,754
$
780,588
$ 7,634,006
$ 1,634,837
$
333,766
$ 1,853,762
$ 1,362,211
$ 51,671,584

2.9%
9.0%
4.0%
8.4%
13.7%
13.3%
8.3%
6.3%
0.6%
8.6%
7.0%
2.8%
7.1%
6.4%
6.6%
6.3%

$
3,768,149
$ 13,899,624
$ 10,210,744
$
4,012,629
$
2,933,128
$
3,498,307
$
1,575,361
$ 349,295,189
$ 15,848,195
$
8,538,184
$ 80,866,789
$ 18,141,284
$
3,533,869
$ 19,786,886
$ 15,001,896
$ 550,910,234

1.7%
6.4%
5.2%
4.0%
(3.9)%
14.9%
3.7%
4.1%
(0.1)%
5.6%
4.3%
5.1%
4.1%
4.7%
4.7%
4.1%

Page 7

May 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

Tax Rate
6.6

$

May 2011
208,896

% Change
8.3%

3.125
6.6
6.6

$
$
$

240,061
30,607,768
1,582,488

(17.1)%
3.6%
(12.2)%

$
$
$

2,763,081
434,450,400
129,552,647

(5.5)%
0.3%
(15.7)%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

35,570
480,901
1,198,116
42,401,619
4,169,728
0

NA
(16.0)%
(15.6)%
16.8%
35.3%
NA

$
$
$
$
$
$

82,318
4,484,903
12,223,589
423,780,960
45,721,379
63

24.7%
(8.5)%
10.3%
4.5%
3.7%
NA

6.6
6.6
6.6
2.5
0
6.5

$
$
$
$
$
$

13,437,171
31,496,414
200,914,218
3,838,418
0
10,932,011

(2.6)%
2.6%
20.0%
38.7%
NA
37.5%

$ 140,131,613
$ 403,958,353
$ 2,087,160,775
$
35,672,122
$
734
$ 102,626,509

(3.0)%
(4.4)%
7.3%
35.1%
(38.0)%
8.8%

0
6.6

$
$

0
20,168,948

NA
(14.3)%

$
$

36
229,119,084

(92.4)%
(10.4)%

0

$
$

3,222
465

60.8%
NA

$
$

316,270
2,120

(61.3)%
-2.3%

$

523,567

47.1%

$

4,675,329

22.1%

$
$

639,641
1,397,952

30.6%
(1.6)%

$
$

5,939,147
15,249,911

5.4%
1.3%

$

0

NA

$

3,669

NA

$
(1,416)
$ 364,275,719

(57.3)%
1.8%

$
8,074
$ 4,079,759,277

NA
1.7%

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

Fiscal Year Total
$
1,836,190

% Change
(1.2)%

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

May 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

May 2011
$
4,177,913
$
7,681,966
$ 612,155,353
$
31,649,753
$
711,402
$
9,618,015
$
23,962,326
$ 848,034,459
$
83,395,681
$
0
$ 268,743,414
$ 752,842,622
$ 4,018,472,462
$ 153,536,712
$
0
$ 198,763,840
$
0
$ 410,469,747
$
15,514
$ 7,424,231,180

% Change
19.9%
(20.4)%
3.2%
(89.3)%
NA
1.3%
4.2%
6.5%
(18.5)%
NA
0.5%
4.6%
11.1%
33.2%
NA
1.9%
NA
0.8%
NA
3.7%

Fiscal Year Total
$
36,723,823
$
88,418,579
$ 8,689,008,004
$ 2,591,980,156
$
1,646,359
$
89,698,068
$
244,469,747
$ 8,475,519,707
$
914,428,693
$
1,750
$ 2,802,457,135
$ 8,202,026,676
$ 41,740,926,960
$ 1,426,884,888
$
345
$ 1,865,936,514
$
728
$ 4,606,182,158
$
70,665
$ 81,776,380,955

% Change
(0.2)%
(5.9)%
0.2%
(22.5)%
62.2%
(6.8)%
12.4%
3.5%
(2.2)%
NA
(2.8)%
(4.3)%
6.4%
34.4%
(38.3)%
4.9%
(92.5)%
(9.1)%
NA
2.0%

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 May 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

May 2011 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

May 2010

% Change

2,430,092
1,183,316
1,382,423
28,245,331
1,558,152
1,325
34,800,639

5.2%
20.2%
27.8%
(0.2)%
1.6%
(50.9)%
2.1%

Fiscal Year (10/11)

Fiscal Year (09/10)

% Change

$ 27,444,289
$ 13,255,718
$ 19,786,459
$ 283,722,101
$ 16,962,172
$
6,760
$ 361,147,499

$ 25,943,846
$ 12,490,015
$ 19,765,067
$ 287,252,339
$ 16,779,338
$
6,800
$ 362,237,405

5.8%
6.1%
0.1%
(1.2)%
1.1%
(1.3)%
(0.3)%

$
$
$
$
$
$
$

2,556,947
1,422,017
1,767,153
28,197,313
1,583,117
650
35,527,197

$
$
$
$
$
$
$

*Through May 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

May 2011
$ 1,789,863
$
355,503
$
441,788
$ 2,061,805
$
71,240
$
650

Fiscal Year (10/11)
$ 19,211,002
$ 3,313,923
$ 4,946,613
$ 22,124,303
$
763,298
$
6,510

Total

$ 4,720,849

$ 50,365,649

Page 10

May 2011 Tax Facts

Other dedicated revenues from luxury taxes:

May 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

$ 2,435,075
$ 6,438,789
$ 9,658,184
$ 753,037
$ 299,950
$ 257,859

$ 25,581,780
$ 60,712,645
$ 91,407,898
$ 7,868,693
$ 3,136,282
$ 2,808,532

Early Childhood Development and Health Fund5

$10,963,454

$ 119,295,770

Bingo Tax
May 2011
May 2010
% change

$
$

Monthly
31,836
30,770
3.5%

$
$

FYTD
470,017
481,514
(2.38)%

May 2011
May 2010
% change

$
$

Monthly
0
0
NA

$
$

FYTD
437,372
358,995
21.8%

Estate Tax

Unclaimed Property
May 2011
May 2010
% change

Monthly
$ 6,663,402
$ 43,902,134
NA

FYTD
$ 58,241,556
$ 70,234,685
(17.1)%

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

May 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
May 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

$

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

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

$

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

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

$

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

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

$

16,133
75,920
36,905

2,182
9,360
4,550

$

21,056
12,167

2,596
1,500

$

26,604
29,200

3,280
3,600

$

562,551
206,070
29,881
38,657
1,872,398
260,049
198,656
16,060
1,440,070
1,965,870
374,837
45,057
36,727
3,634,535
112,444
1,120,486
11,970,581
133,135

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
177,544
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414

City
Scottsdale
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop-Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia*
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Dewey-Humboldt
Jerome*
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

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

TOTAL

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

$

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

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

$

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

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

$

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

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

$

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

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

$

177,064
12,167

21,830
1,500

$

87,032
99,969
29,849
88,086
32,688
12,167
330,688
272,329
88,694

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

$

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

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

$ 39,500,543

4,867,970

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

May 2011 Tax Facts

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

$

29,068
25,332
13,535

4,435
3,865
2,065

$

31,067
43,062
112,701
11,994
286,356
10,552
25,463

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

$

401,023
7,275
46,601
3,657
20,613

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

$

49,124
5,846
12,814
101,132
13,148
2,904

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

$

14,301
61,348
29,822

2,182
9,360
4,550

$

17,015
5,322

2,596
812

$

21,498
23,595

3,280
3,600

$

454,578
166,518
24,146
31,238
1,513,019
210,136
160,527
12,977
1,163,670
1,588,551
302,892
36,409
29,678
2,936,940
90,862
905,426
9,673,007
107,582

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
TOTAL

Page 13

Distribution
$ 1,538,627
578,512
1,086,671
42,590
39,830
40,394

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

$

250,438
26,741
169,493
350,227

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

$

35,120
26,963
63,992
31,948
26,542
63,669

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

$

175,163
258,238
91,694
36,901
3,472,253

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

$

223,304
212,817
53,614
72,916
134,559
14,741
11,549
104,436
21,328

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

$

143,080
$6,030

21,830
920

$

70,327
80,781
24,120
71,179
26,414
2,163
267,217
220,059
71,671

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

$

150,289
63,904
12,912
585,335

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

$ 31,888,166

4,865,254

May 2011 Tax Facts

TABLE 4
County Tax Collections
May 2011

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

$

219,055

Excise
$ 68,598
$ 578,583
$ 863,479
$ 212,509
$ 146,454
$ 92,691
$ 78,608

Jail

$

Stadium

Hospital/
Health Svc

863,064

$
78,608
$ 9,677,083

$ 26,581,461

Rental Car

RV
Surcharge

Capital
Projects

$ 215,623

$

(1)

$ 486,651

$ 2,197,486

$ 453,940
$ 469,332
$ 5,350,084
$ 1,019,687

$ 130,353
$
$
$
$

986,623
228,292
980,856
865,409

$ 10,393
$ 195,813

$
$
$

Page 14

Sports &
Tourism
Authority

228,207
490,424
865,405

$ 172,084

May 2011 Tax Facts

$

2,633