ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

November 29, 2011

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

SEPTEMBER 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
September 2011

Fiscal Year Total

$ 282,706,417

$ 744,415,070

14.2%

12.2%

$118,854,052

$176,867,994

0.8%

10.9%

$301,493,454

$901,905,258

6.8%

7.2%

$703,053,923

$1,823,188,322

8.6%

9.5%

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

September 2011 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

September 2011
$
88,858,967
248,015,644
(16,174,574)
(35,368,620)
(2,625,000)
$ 282,706,417

September 2010
$
75,736,353
239,417,214
(28,156,131)
(39,500,543)
0
$ 247,496,892

% Change
17.3%
3.6%
(42.6)%
(10.5)%
N/A
14.2%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(10/11)
$ 119,410,954
788,618,805
(49,633,828)
(106,105,860)
(7,875,000)
$ 744,415,070

Fiscal Year Total
(09/10)
$ 103,338,224
749,706,156
(74,124,781)
(118,501,630)
0
$ 663,417,970

% Change
15.6%
5.2%
(30.2)%
(10.5)%
N/A
12.2%

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$ 582.32
$ 710.49

1,870,298
1,669,515

% Change

(18.04)%

12.03%

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 August 2011 for tax year 2011 are as follows:
September 2011
September 2010
September 2011
September 2010
September 2011
September 2010
September 2011
September 2010

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

Monthly
$ 75,674,368
$ 66,088,344
14.5%
$
1,847
$
1,651
11.9%
$ 7,209,824
$ 8,962,432
(19.6)%

Cumulative
$ 204,257,118
$ 183,302,454
11.4%
$
1,365
$
1,254
8.8%
$ 41,327,559
$ 51,402,612
(19.6)%

Monthly Total
Monthly Total
% change

$ 82,884,192
$ 75,050,776
10.4%

$ 245,584,678
$ 234,705,066
4.6%

Page 2

September 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 2010 through March 2011, $738.6 million was received for the first quarter of 2010. The
latest complete quarter (15 months of information has been compiled) is the third quarter of 2010,
which shows an increase of 5.71% in withholding payments over the third quarter of 2009. Growth
in quarters for which information is still being gathered is as follows:
3rd Quarter 2010
1st Quarter 2010
3rd Quarter 2011

5.71%
9.37%
3.28%

4th Quarter 2010
2nd Quarter 2011

6.20%
13.49%

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

September 2011 Calendar Year Total
$ 65,925
$ 5,879,295
$
144
$
46,325
8,484
817,658

Contributions on the Individual Income Tax Return
Through September 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
964
7,505
5,518
486
2,214
1,938
3,474
7,800
4,076
314
19
29
151

Page 3

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

Amount
86,211
164,847
126,767
17,304
51,012
36,277
75,568
165,489
103,136
8,712
315
547
6,415

Average
$ 89.43
$ 21.96
$ 22.97
$ 35.60
$ 23.04
$ 18.72
$ 21.75
$ 21.22
$ 25.30
$ 27.75
$ 16.58
$ 18.86
$ 42.48

September 2011 Tax Facts

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

September 2011
$ 122,797,191
$ (3,943,140)
$ 118,854,052

September 2010
$ 123,510,889
$ (5,636,178)
$ 117,874,711

% Change
(0.6)%
(30.0)%
0.8%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 194,136,233
$ (17,268,240)
$ 176,867,994

Prior Fiscal
Year Total
$ 177,368,324
$ (17,828,564)
$ 159,539,760

% Change
9.5%
(3.1)%
10.9%

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.
$ 110,773,363
$ 113,188,449
(2.1)%

September 2011
September 2010

% Change

Calendar Year Total
Calendar Year Total
% Change

$ 414,642,215
$ 381,019,855
8.8%

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
September 2011
September 2010
CY 2011
CY 2010

Less
than
$50,000

$50,000
up to
$100,000

656
534
2,516
2,102

$100,001
up to
$500,000

100
94
350
348

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

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

$10,000,001
and more

Total

% change

18
20
64
76

16
15
66
57

0
0
0
0

919
785
3,443
2,968

17.1%

129
122
447
385

16.0%

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

$ 7,665,057

$ 7,235,944

$ 30,675,666

$ 12,815,136

$ 34,582,000

$ 92,973,803

$ 6,548,663

$ 6,524,144

$ 28,170,572

$ 13,800,558

$ 38,673,656

$ 93,717,593

$ 27,232,446

$ 24,822,670

$ 104,037,550

$ 44,331,396

$ 146,254,139

$ 346,678,201

$ 23,068,219

$ 24,255,280

$ 88,383,657

$ 53,348,712

$ 125,839,948

$ 314,895,816

% change
(0.8)%
10.1%

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 10/11 by corporate fiscal year. For
example, in FY 10/11, 29.6% of the refund dollars paid were for corporate fiscal years ending in
2006 or before. The percentages are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 10/11

06 & Prior
29.6%

07
6.6%

08
5.4%

09
45.2%

10
12.7%

11
0.5%

Corporate Fiscal Year-End:
FY 11/12

07 & Prior
37.0%

08
4.7%

09
24.0%

10
28.3%

11
6.0%

12
0.0%

Page 4

September 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.
September 2011
September 2010

$ 9,648,192
$ 10,493,080

Calendar Year Total
Calendar Year Total

(8.1)%

% Change

% Change

$ 87,309,031
$
105,676,039
(17.4)%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 135,981 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)

225
0.2%

35,592
26.2%

87,075
64.0%

676
0.5%

12,413
9.1%

Through August 2011, 99,950 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)

103
0.1%

24,667
24.7%

63,960
64.0%

420
0.4%

10,800
10.8%

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 September 2010, the Department of
Revenue received 113,771 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 12.1% 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 2011/12 is 15.0% of net proceeds from Fiscal Year 2009/10 income tax. Amounts returned
for June 2011 are shown on Table 2 located at the end of this report.

Page 5

September 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

September 2011
$ 125,327,038
$ 238,660,128
$
19,608,030
$
44,821,978
$
74,476,988
$
56,468,614
$ 559,362,776

September 2010
$ 115,342,137
$ 220,831,724
$
21,579,581
$
41,714,498
$
66,155,030
$
51,970,575
$ 517,593,545

% change
8.7%
8.1%
-9.1%
7.4%
12.6%
8.7%
8.1%

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

Fiscal Year
Total (10/11)
373,283,981
700,241,675
72,917,938
133,482,581
221,688,216
167,520,404
1,669,134,795

Fiscal Year
Total (09/10)
344,013,451
654,507,405
68,484,803
124,254,181
194,976,183
156,702,016
1,542,938,040

% change
8.5%
7.0%
6.5%
7.4%
13.7%
6.9%
8.2%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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

September 2011 Tax Facts

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

September 2011
$
301,493,454
$
50,769,983
$
31,331,760
$
44,821,978
$
74,476,988
$
56,468,614
$
559,362,776

September 2010
$
282,192,808
$
46,725,100
$
28,835,534
$
41,714,498
$
66,155,030
$
51,970,575
$
517,593,545

% change
6.8%
8.7%
8.7%
7.4%
12.6%
8.7%
8.1%

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

Fiscal Year
Total (10/11)
901,905,258
151,217,341
93,320,995
133,482,581
221,688,216
167,520,404
1,669,134,795

Fiscal Year
Total (09/10)
841,642,447
139,359,849
86,003,363
124,254,181
194,976,183
156,702,016
1,542,938,040

% change
7.2%
8.5%
8.5%
7.4%
13.7%
6.9%
8.2%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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 September 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

350,993
1,429,533
860,939
373,937
269,956
355,772
136,148
32,018,585
1,208,814
802,845
7,395,203
2,107,553
315,944
1,833,956
1,309,806
50,769,983

1.9%
8.4%
1.9%
11.4%
13.4%
23.8%
11.2%
8.9%
-14.3%
4.8%
5.2%
47.7%
8.4%
8.4%
8.7%
8.7%

Page 7

FYTD County Share
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

1,016,032
4,314,789
2,624,126
1,131,773
850,802
1,182,728
409,304
94,641,919
4,056,962
2,446,034
21,901,608
6,296,411
959,839
5,560,708
3,824,306
151,217,341

% Change
9.6%
8.8%
1.3%
6.9%
16.7%
44.5%
9.5%
7.8%
-3.3%
5.7%
6.7%
39.9%
8.7%
9.2%
6.6%
8.5%

September 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

September 2011
$
253,588

%
Change
60.3%

Fiscal Year Total
$
656,787

%
Change
35.7%

3.125
6.6
6.6

$
$
$

303,077
53,630,292
12,915,024

23.8%
1.7%
10.0%

$
$
$

947,274
146,760,788
38,475,341

15.7%
0.7%
2.0%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

5,788
361,287
979,142
36,410,150
3,546,466
0

(36.2)%
(8.5)%
(4.0)%
3.8%
26.1%
NA

$
$
$
$
$
$

15,608
1,111,535
2,876,918
113,130,801
12,332,382
0

6.8%
(4.1)%
(5.0)%
8.3%
17.9%
NA

6.6
6.6
6.6
2.5
0
6.5

$
$
$
$
$
$

11,961,481
44,141,015
188,080,700
3,811,229
0
7,256,263

(3.1)%
18.9%
8.8%
77.6%
NA
2.5%

$
$
$
$
$
$

36,680,149
125,215,980
557,730,927
12,389,616
0
23,433,704

(0.4)%
11.1%
8.2%
84.0%
NA
7.6%

0
6.6

$
$

0
19,608,030

NA
(9.1)%

$
$

0
72,917,939

NA
6.5%

0

$
$
$

0
223,159
8,298

NA
(28.2)%
NA

$
$
$

(75)
913,631
14,487

NA
(24.9)%
NA

$
$

390,019
1,372,179

(15.1)%
3.3%

$
$

1,292,560
4,085,475

(6.1)%
1.6%

$

0

NA

$

(780)

NA

$

0

NA

$

71

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

$

385,257,185

7.2%

$
1,150,981,117

(83.0)%
7.3%

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

September 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

September 2011
$
5,128,284
$
9,698,453
$ 1,072,605,835
$
258,300,472
$
115,757
$
7,225,741
$
19,582,838
$
728,203,004
$
70,929,327
$
0
$
239,229,608
$
882,820,297
$ 3,761,611,805
$
152,449,153
$
0
$
131,932,052
$
0
$
392,836,655
$
(1)
$ 7,732,669,280

% Change
NA
4.2%
8.2%
(3.2)%
(45.9)%
6.8%
(19.8)%
3.9%
22.7%
NA
(0.4)%
16.5%
6.3%
46.4%
NA
-6.9%
NA
4.5%
NA
7.1%

Fiscal Year Total
$
13,192,264
$
30,312,772
$
2,935,215,753
$
769,506,820
$
312,163
$
22,230,701
$
57,538,350
$
2,262,617,288
$
246,647,635
$
0
$
733,602,975
$ 2,504,362,252
$ 11,154,608,580
$
495,584,648
$
0
$
426,066,908
$
0
$ 1,461,755,418
$
(2,494)
$ 23,113,552,033

% Change
39.8%
17.1%
(4.7)%
1.9%
(44.8)%
(6.0)%
(8.7)%
8.8%
27.4%
NA
1.1%
12.6%
8.6%
76.2%
NA
8.2%
NA
10.7%
NA
7.8%

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 June 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

September 2011 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

September 2010

% Change

1,218,375
715,591
1,873,899
30,171,981
1,407,413
725
35,387,984

$ 1,878,943
$
920,986
$ 2,371,734
$ 26,789,862
$ 1,469,653
$
675
$ 33,431,853

(35.2)%
(22.3)%
(21.0)%
12.6%
(4.2)%
7.4%
5.8%

Fiscal Year (10/11)

Fiscal Year (09/10)

% Change

$
7,546,614
$
3,337,503
$
5,270,031
$ 79,439,165
$
4,734,468
$
1,675
$ 100,329,456

$ 5,746,039
$ 2,509,988
$ 5,431,388
$ 77,845,065
$ 4,203,213
$
1,810
$ 95,737,503

31.3%
33.0%
(3.0)%
2.0%
12.6%
(7.5)%
4.8%

$
$
$
$
$
$
$

*Through September 2011, $339,800 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

September 2011
$
852,862
$
178,897
$
468,475
$ 2,255,056
$
63,334
$
675

Fiscal Year (10/11)
$ 5,282,629
$
834,374
$ 1,317,507
$ 6,489,754
$
213,051
$
1,600

$ 3,819,389

$ 14,138,915

Page 10

September 2011 Tax Facts

Other dedicated revenues from luxury taxes:

September 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

$ 1,901,411
$ 6,414,004
$ 9,621,005
$ 551,394
$ 217,816
$ 299,658

$ 6,833,630
$ 16,560,854
$ 24,841,282
$ 2,077,619
$
828,926
$
807,488

Early Childhood Development and Health Fund5

$12,563,346

$ 34,240,664

Bingo Tax
September 2011
September 2010
% change

$
$

Monthly
28,719
28,269
1.6%

$
$

FYTD
112,071
111,798
0.2%

September 2011
September 2010
% change

$
$

Monthly
0
196
NA

$
$

FYTD
200,652
437,372
(54.1)%

September 2011
September 2010
% change

$
$

Monthly
787,786
500,481
57.4%

$
$

FYTD
964,131
1,678,475
(42.6)%

Estate Tax

Unclaimed Property

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

September 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 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

$

34,360
24,477
13,793

4,885
3,480
1,961

$

35,907
39,213
122,231
13,033
308,694
10,551
26,426

5,105
5,575
17,378
1,853
43,888
1,500
3,757

$

463,309
10,551
50,973
10,551
21,263

65,870
1,500
7,247
1,500
3,145

$

52,978
10,551
12,921
107,622
16,248
10,551

7,532
1,500
1,837
15,301
2,310
1,500

$

16,789
67,284
34,219

2,387
9,566
4,865

$

23,289
10,551

3,311
1,500

$

21,685
25,863

3,083
3,677

$

536,234
357,846
23,654
35,274
1,660,815
223,650
158,181
13,519
1,466,193
1,594,684
459,124
38,847
38,516
3,088,076
90,172
1,083,645
10,168,121
185,415

76,238
50,876
3,363
5,015
236,123
31,797
22,489
1,922
208,453
226,721
65,275
5,523
5,476
439,041
12,820
154,065
1,445,632
26,361

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
$ 1,529,018
826,578
1,137,481
46,035
44,755
43,299

TOTAL

Population
217,385
117,517
161,719
6,545
6,363
6,156

$

278,112
33,909
197,421
369,458

39,540
4,821
28,068
52,527

$

35,541
30,118
74,979
39,318
28,923
67,910

5,053
4,282
10,660
5,590
4,112
9,655

$

245,905
288,458
177,664
39,754
3,658,332

34,961
41,011
25,259
5,652
520,116

$

252,087
341,633
83,173
116,977
179,612
13,716
10,551
305,839
19,955

35,840
48,571
11,825
16,631
25,536
1,950
1,500
43,482
2,837

$

146,561
10,551

20,837
1,500

$

76,477
76,083
28,817
79,234
27,389
10,551
280,243
273,062
70,555

10,873
10,817
4,097
11,265
3,894
1,500
39,843
38,822
10,031

$

179,394
100,490
20,271
654,583

25,505
14,287
2,882
93,064

$ 35,368,620

5,028,462

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

September 2011 Tax Facts

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

$30,473
$12,233
$21,708

4,885
3,480
1,961

$31,845
$34,777
$108,404
$11,559
$273,774
$8,608
$23,436

5,105
5,575
17,378
1,853
43,888
1,380
3,757

$410,898
$8,197
$45,207
$3,481
$18,858

65,870
1,314
7,247
558
3,023

$46,985
$4,130
$11,459
$95,448
$14,410
$2,202

7,532
662
1,837
15,301
2,310
353

$14,890
$59,673
$30,348

2,387
9,566
4,865

$20,654
$4,342

3,311
696

$19,232
$22,937

3,083
3,677

$475,574
$317,366
$20,978
$31,284
$1,472,940
$198,350
$140,287
$11,989
$1,300,334
$1,414,290
$407,187
$34,453
$34,159
$2,738,747
$79,971
$961,061
$9,017,883
$164,440

76,238
50,876
3,363
5,015
236,123
31,797
22,489
1,922
208,453
226,721
65,275
5,523
5,476
439,041
12,820
154,065
1,445,632
26,361

City
Distribution
Scottsdale
$1,356,052
Surprise
$733,074
Tempe
$1,008,807
Tolleson
$40,828
Wickenburg
$39,693
Youngtown
$38,401
Mohave County
Bullhead City
$246,651
Colorado City
$30,074
Kingman
$175,089
Lake Havasu City
$327,665
Navajo County
Holbrook
$31,521
Pinetop/Lakeside
$26,711
Show Low
$66,497
Snowflake
$34,871
Taylor
$25,651
Winslow
$60,228
Pima County
Marana
$218,087
Oro Valley
$255,827
Sahuarita
$157,566
South Tucson
$35,257
Tucson
$3,244,495
Pinal County
Apache Junction
$223,571
Casa Grande
$302,987
Coolidge
$73,765
Eloy
$103,745
Florence
$159,294
Kearny
$12,164
Mammoth
$8,895
Maricopa
$271,242
Superior
$17,697
Santa Cruz County
Nogales
$129,982
Patagonia
$5,695
Yavapai County
Camp Verde
$67,826
Chino Valley
$67,477
Clarkdale
$25,557
Cottonwood
$70,271
Dewey-Humboldt
$24,291
Jerome
$2,770
Prescott
$248,541
Prescott Valley
$242,172
Sedona
$62,574
Yuma County
San Luis
$159,101
Somerton
$89,123
Wellton
$17,978
Yuma
$580,535
TOTAL

Page 13

$ 31,331,760

Population
217,385
117,517
161,719
6,545
6,363
6,156
39,540
4,821
28,068
52,527
5,053
4,282
10,660
5,590
4,112
9,655
34,961
41,011
25,259
5,652
520,116
35,840
48,571
11,825
16,631
25,536
1,950
1,426
43,482
2,837
20,837
913
10,873
10,817
4,097
11,265
3,894
444
39,843
38,822
10,031
25,505
14,287
2,882
93,064
5,022,708

September 2011 Tax Facts

TABLE 4
County Tax Collections
September 2011

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

$250,792

Excise
$123,919
$549,542
$1,067,370
$243,127
$146,624
$128,611
$84,520

Jail

Rental Car

Stadium

RV
Surcharge

Hospital/
Health Svc

$1,067,268

$84,520
$9,678,142

$26,468,566

Capital
Projects

$266,458

$340,990

$103

$1,185,159

$338,348
$562,536
$5,543,449
$1,075,857

$106,333
$1,037,748
$206,597
$1,017,024
$887,619

$5,926
$205,809

$205,948
$508,331
$887,620

Page 14

Sports &
Tourism
Authority

$176,811

September 2011 Tax Facts

$2,005