ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 9, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

OCTOBER 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
October 2011

Fiscal Year Total

Individual Income Tax
Net Collections

$ 226,743,373

Percent Change

$

38.0%

971,158,443
17.3%

Corporate Income Tax
Net Collections

$

25,252,509

Percent Change

$

202,120,502

27.1%

12.7%

$ 303,972,395

$ 1,205,877,653

7.7%

7.3%

$ 555,968,277

$ 2,379,156,598

19.2%

11.6%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

October 2011 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

October 2011
45,963,834
283,214,901
(64,441,742)
(35,368,620)
(2,625,000)
$ 226,743,373

$

Fiscal Year Total
(11/12)
$ 165,374,788
1,071,833,706
(114,075,570)
(141,474,481)
(10,500,000)
$ 971,158,443

October 2010
34,496,790
262,500,758
(93,173,326)
(39,500,543)
0
$ 164,323,679

% Change
33.2%
7.9%
(30.8)%
(10.5)%
N/A
38.0%

Fiscal Year Total
(10/11)
$ 137,835,014
1,012,206,914
(164,298,106)
(158,002,173)
0
$ 827,741,648

% Change
20.0%
5.9%
(30.6)%
(10.5)%
N/A
17.3%

$

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$ 606.07
$ 750.84

1,926,887
1,722,552

% Change

(19.28)%

11.86%

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

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

Page 2

Monthly
8,673,911
8,717,382
(0.5)%
$640
$685
(6.6)%
$ 54,378,599
$ 58,118,480
(6.4)%

Cumulative
$ 212,931,029
$ 192,019,837
10.9%
$1,304
$1,209
7.9%
$ 95,706,158
$ 109,521,092
(12.6)%

$ 63,052,510
$ 66,835,862
(5.7)%

$ 308,637,188
$ 301,540,929
2.4%

$
$

October 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:
4th Quarter 2010
2nd Quarter 2011
4th Quarter 2011

6.20%
13.51%
(7.10)%

1st Quarter 2011
3rd Quarter 2011

9.36%
6.12%

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

October 2011
$ 226,795
$ 2,248
28,426

Calendar Year Total
$ 6,106,090
$
48,573
846,084

Contributions on the Individual Income Tax Return
Through October 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
979
7,674
5,647
496
2,283
1,997
3,567
7,971
4,166
324
20
29
161

Page 3

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

Amount
85,618
170,028
130,774
17,633
54,539
37,413
78,819
170,412
106,872
9,042
365
547
10,377

Average
$ 87.45
$ 22.16
$ 23.16
$ 35.55
$ 23.89
$ 18.73
$ 22.10
$ 21.38
$ 25.65
$ 27.91
$ 18.25
$ 18.86
$ 64.45

October 2011 Tax Facts

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

October 2011
$ 37,655,035
$ (12,402,526)
$ 25,252,509

October 2010
$ 31,026,633
$ (11,166,188)
$ 19,860,444

% Change
21.4%
11.1%
27.1%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 231,791,269
$ (29,670,766)
$ 202,120,502

Prior Fiscal
Year Total
$ 208,394,957
$ (28,994,753)
$ 179,400,204

% Change
11.2%
2.3%
12.7%

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.
October 2011
October 2010

$ 26,453,405
$ 22,709,944

% Change

16.5%

Calendar Year Total
Calendar Year Total
% Change

$ 441,095,620
$ 403,729,799

9.3%

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
October 2011
October 2010
CY 2011
CY 2010

Less
than
$50,000

$50,000
up to
$100,000

156
133
2,672
2,235

$100,001
up to
$500,000

18
18
368
366

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

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

$10,000,001
and more

Total

% change

3
5
67
81

5
5
71
62

0
0
0
0

207
182
3,650
3,150

13.7%

25
21
472
406

15.9%

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

October 2011
October 2010
CY 2011
CY 2010

$ 1,385,420

$ 1,240,755

$

6,531,600

$ 2,211,000

$ 13,216,000

$ 24,584,775

$ 1,079,752

$ 1,319,475

$

4,395,845

$ 3,969,000

$

9,634,000

$ 20,398,072

$ 28,617,866

$ 26,063,425

$ 110,569,150

$ 46,542,396

$ 159,470,139

$ 371,262,976

$ 24,147,971

$ 25,574,755

$ 92,779,502

$ 57,317,712

$ 135,473,948

$ 335,293,888

Total

% change
20.5%
10.7%

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
23.2%

08
2.7%

09
19.8%

10
50.3%

11
4.0%

12
0.0%

Page 4

October 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.
October 2011
October 2010

$ 39,327,009

Calendar Year Total

$ 41,645,031

Calendar Year Total

(5.6)%

% Change

% Change

$
126,636,040
$
147,321,069
(14.0)%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 136,427 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%

35,742
26.2%

87,328
64.0%

677
0.5%

12,455
9.1%

Through October 2011, 127,648 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)

149
0.1%

32,139
25.2%

82,901
64.9%

449
0.4%

12,010
9.4%

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 October 2010, the Department of
Revenue received 127,200 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 0.4% increase 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 October 2011 are shown on Table 2 located at the end of this report.

Page 5

October 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

$
$
$
$
$
$
$

October 2011
126,729,204
239,364,182
20,899,310
44,738,498
74,682,481
56,953,859
563,367,534

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
500,013,185
939,605,857
93,817,248
178,221,079
296,370,697
224,474,263
2,232,502,330

$
$
$
$
$
$
$

October 2010
117,451,439
223,050,010
18,618,977
41,749,387
66,278,389
52,963,576
520,111,778

% change
7.9%
7.3%
12.2%
7.2%
12.7%
7.5%
8.3%

$
$
$
$
$
$
$

Fiscal Year
Total (09/10)
461,464,890
877,557,415
87,103,779
166,003,568
261,254,573
209,665,593
2,063,049,818

% change
8.4%
7.1%
7.7%
7.4%
13.4%
7.1%
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

October 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

$
$
$
$
$
$
$

October 2011
303,972,395
51,338,001
31,682,301
44,738,498
74,682,481
56,953,859
563,367,534

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
1,205,877,653
202,555,341
125,003,296
178,221,079
296,370,697
224,474,263
2,232,502,330

$
$
$
$
$
$
$

October 2010
282,177,988
47,579,578
29,362,860
41,749,387
66,278,389
52,963,576
520,111,778

% change
7.7%
7.9%
7.9%
7.2%
12.7%
7.5%
8.3%

$
$
$
$
$
$
$

Fiscal Year
Total (09/10)
1,123,820,435
186,939,427
115,366,223
166,003,568
261,254,573
209,665,593
2,063,049,818

% change
7.3%
8.4%
8.4%
7.4%
13.4%
7.1%
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 October 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

$
344,865
$ 1,524,755
$
881,934
$
379,691
$
276,526
$
363,419
$
143,689
$ 31,998,769
$ 1,433,394
$
807,489
$ 7,472,703
$ 2,154,492
$
317,331
$ 1,898,210
$ 1,340,733
$ 51,338,001

3.3%
16.5%
2.6%
6.6%
17.0%
21.7%
13.7%
6.1%
0.8%
4.1%
8.2%
41.9%
8.4%
9.8%
6.9%
7.9%

Page 7

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

1,360,897
5,839,544
3,506,060
1,511,464
1,127,328
1,546,146
552,993
126,640,688
5,490,356
3,253,523
29,374,312
8,450,903
1,277,170
7,458,918
5,165,039
202,555,341

% Change
7.9%
10.7%
1.6%
6.8%
16.7%
38.4%
10.6%
7.4%
(2.2)%
5.3%
7.1%
40.4%
8.6%
9.3%
6.7%
8.4%

October 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

October 2011
$
240,967

% Change
90.1%

Fiscal Year Total
$
897,754

%
Change
47.0%

3.125
6.6
6.6

$
$
$

267,816
52,576,772
12,739,139

(7.9)%
6.1%
(4.5)%

$
$
$

1,215,090
199,337,560
51,214,480

9.5%
2.1%
0.3%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

3,489
347,661
1,014,466
37,917,223
2,753,159
-

(67.4)%
2.8%
(16.9)%
8.2%
(4.8)%
NA

$
$
$
$
$
$

19,097
1,459,196
3,891,383
151,048,023
15,085,541
-

(24.5)%
(2.6)%
(8.4)%
8.3%
13.0%
NA

6.6
6.6
6.6
2.5
0
6.5

$
$
$
$
$
$

12,686,220
42,826,060
190,667,250
3,465,022
8,351,163

5.6%
13.0%
7.8%
33.1%
NA
7.1%

$
$
$
$
$
$

49,366,369
168,042,040
748,398,177
15,854,638
31,784,868

1.1%
11.6%
8.1%
69.8%
NA
7.5%

0
6.6

$
$

20,899,310

NA
12.2%

$
$

93,817,249

NA
7.7%

0

$
$
$

0
259,649
13,473

NA
(23.3)%
NA

$
$
$

27,960
(75)
1,173,280

NA
NA
(24.5)%

$
$

402,731
1,356,787

(8.5)%
1.2%

$
$

1,695,291
5,442,262

(6.7)%
1.5%

$
$
(0)
$ 388,788,357

NA

$

(780)

NA

$
71
$ 1,539,769,474

NA
7.4%

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

NA
7.8%

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

October 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

October 2011
$
4,819,336
$
8,570,115
$ 1,051,535,449
$
254,782,775
$
69,771
$
6,953,220
$
20,289,319
$
758,343,549
$
55,063,187
$
0
$
253,805,791
$
856,521,191
$ 3,813,345,786
$
138,600,866
$
0
$
151,839,336
$
0
$
418,009,969
$
1
$ 7,792,549,660

% Change
68.0%
8.2%
20.3%
(2.2)%
(77.8)%
(14.3)%
(5.0)%
(0.1)%
(16.7)%
NA
1.7%
2.6%
12.4%
8.6%
NA
(12.8)%
NA
(18.5)%
NA
6.8%

Fiscal Year Total
$
18,011,601
$
38,882,887
$
3,986,751,202
$
1,024,289,595
$
381,934
$
29,183,921
$
77,827,670
$
3,020,960,836
$
301,710,821
$
0
$
987,408,766
$
3,360,883,443
$ 14,967,954,365
$
634,185,514
$
0
$
577,906,244
$
0
$
1,879,765,387
$
(2,493)
$ 30,906,101,693

% Change
46.4%
15.0%
0.8%
0.8%
(56.6)%
(8.1)%
(7.7)%
6.4%
16.2%
NA
1.3%
9.9%
9.5%
55.1%
NA
1.8%
NA
2.5%
NA
7.5%

Telecommunications Devices, 911 Excise and 911 Wireless Service classifications previously
listed in the collections table are not elements of calculated taxable income and therefore, are not
included in the above table. Since the jet fuel use tax is a gallonage tax, this too can not be
computed as taxable income. Timber Severance includes only sales subject to a repealed rate.
The current tax is per board feet upon which taxable income cannot be computed.

Transaction Privilege and Severance Tax Returned to Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town
for October 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

October 2011 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

October 2010

% Change

2,163,902
1,072,455
1,784,187
24,478,482
1,404,528
300
30,903,854

49.9%
31.8%
5.8%
0.2%
31.2%
NA
6.5%

Fiscal Year (11/12)

Fiscal Year (10/11)

% Change

$ 10,791,132
$
4,750,625
$
7,157,364
$ 103,962,502
$
6,577,105
$
2,550
$ 133,241,278

$
7,909,941
$
3,582,442
$
7,215,575
$ 102,323,547
$
5,607,741
$
2,110
$ 126,641,356

36.4%
32.6%
(0.8)%
1.6%
17.3%
20.9%
5.2%

$
$
$
$
$
$
$

3,244,518
1,413,122
1,887,333
24,523,337
1,842,637
875
32,911,822

$
$
$
$
$
$
$

*Through October 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

October 2011
$ 2,271,163
$
353,280
$
471,833
$ (781,316)
$
82,919
$
875

Fiscal Year (11/12)
$ 7,553,792
$ 1,187,655
$ 1,789,340
$ 5,708,438
$
295,970
$
2,475

$ 2,398,754

$ 16,537,670

Page 10

October 2011 Tax Facts

Other dedicated revenues from luxury taxes:

October 2011

Fiscal Year (11/12)

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

$ 2,654,069
$ 5,920,473
$ 8,880,711
$ 821,198
$ 328,367
$ 272,019

$ 9,487,698
$ 22,481,328
$ 33,721,993
$ 2,898,817
$ 1,157,293
$ 1,079,507

Early Childhood Development and Health Fund5

$11,636,232

$ 45,876,895

Bingo Tax
October 2011
October 2010
% change

$
$

Monthly
50,791
51,605
(1.6)%

$
$

FYTD
162,861
163,403
(1.6)%

October 2011
October 2010
% change

$
$

Monthly
173
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
October 2011
October 2010
% change

Monthly
$ 16,268,452
$ 25,581,899
(36.4)%

FYTD
$ 17,232,583
$ 27,260,374
(36.7)%

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

October 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
October 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

October 2011 Tax Facts

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

$
$
$

30,814
12,370
21,951

4,885
3,480
1,961

$
$
$
$
$
$
$

32,201
35,166
109,617
11,688
276,837
8,705
23,698

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

$
$
$
$
$

415,496
8,288
45,713
3,520
19,069

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

$
$
$
$
$
$

47,510
4,176
11,587
96,516
14,571
2,227

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

$
$
$

15,057
60,341
30,688

2,387
9,566
4,865

$
$

20,885
4,390

3,311
696

$
$

19,447
23,194

3,083
3,677

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

480,895
320,916
21,213
31,634
1,489,420
200,570
141,856
12,124
1,314,882
1,430,114
411,742
34,838
34,542
2,769,388
80,866
971,813
9,118,776
166,280

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
$ 1,371,224
$
741,275
$ 1,020,093
$
41,285
$
40,137
$
38,831

TOTAL

Page 13

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

$
$
$
$

249,411
30,410
177,048
331,330

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

$
$
$
$
$
$

31,873
27,010
67,241
35,261
25,938
60,902

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

$
220,527
$
258,690
$
159,329
$
35,652
$ 3,280,794

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

$
$
$
$
$
$
$
$
$

226,072
306,377
74,590
104,905
161,076
12,300
8,995
274,276
17,895

35,840
48,571
11,825
16,631
25,536
1,950
1,426
43,482
2,837

$
$

131,436
5,759

20,837
913

$
$
$
$
$
$
$
$
$

68,585
68,232
25,843
71,058
24,563
2,801
251,322
244,882
63,274

10,873
10,817
4,097
11,265
3,894
444
39,843
38,822
10,031

$
$
$
$

160,881
90,120
18,179
587,030

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

$ 31,682,301

5,022,708

October 2011 Tax Facts

TABLE 4
County Tax Collections
October 2011

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

$

250,926

Excise
$ 116,116
$ 553,727
$ 1,065,429
$ 241,238
$ 137,510
$ 116,323
$
71,142

Jail

$ 5,535,532
$ 1,081,934

Stadium

Hospital/
Health Svc

Capital
Projects

$ 1,065,268

$
71,141
$ 9,638,874

$ 26,694,746
$
$

Rental Car

RV
Surcharge

$ 266,007

$
$ 366,633

2

$ 25

$ 1,346,875

489,156
547,062
$ 118,250

$ 1,035,819
$ 205,494
$ 1,057,138
$ 856,478

$ 6,165
$ 205,722

$
$
$

Page 14

Sports &
Tourism
Authority

205,170
528,566
856,478

$ 170,586

October 2011 Tax Facts

$

697