ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 9, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

NOVEMBER 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
November 2011

Fiscal Year Total

$ 218,515,861

$ 1,189,674,304

(3.6)%

12.8%

$ (5,833,080)

$ 196,287,422

(84.3)%

38.0%

$ 286,297,169

$ 1,492,174,822

(0.1)%

5.8%

$ 498,979,950

$ 2,878,136,548

4.8%

10.4%

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

November 2011 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

November 2011
$ 15,341,441
263,550,348
(22,382,307)
(35,368,620)
(2,625,000)
$ 218,515,861

November 2010
$
11,753,618
270,305,611
(15,865,860)
(39,500,543)
0
$ 226,692,825

% Change
30.5%
(2.5)%
41.1%
(10.5)%
N/A
(3.6)%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(11/12)
$ 180,716,228
1,335,384,054
(136,457,877)
(176,843,101)
(13,125,000)
$ 1,189,674,304

Fiscal Year Total
(10/11)
$ 149,588,632
1,282,512,525
(180,163,967)
(197,502,717)
0
$ 1,054,434,473

% Change
20.8%
4.1%
(24.3)%
(10.5)%
N/A
12.8%

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$ 608.74
$ 754.42

1,937,228
1,729,418

% Change

(19.31)%

12.02%

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 November 2011 for tax year 2011 are as follows:
November 2011
November 2010
November 2011
November 2010
November 2011
November 2010
November 2011
November 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
4,381,643
4,692,712
(6.6)%
$
1,343
$
1,942
(30.9)%
$ 15,173,979
$ 5,395,583
181.2%

Cumulative
$ 217,312,672
$ 196,712,549
10.5%
$
1,305
$
1,220
7.0%
$ 110,880,137
$ 114,916,675
(3.5)%

$ 19,555,622
$ 10,088,295
93.8%

$ 328,192,809
$ 311,629,224
5.3%

$
$

November 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%
13.54%
(4.31)%

1st Quarter 2011
3rd Quarter 2011

9.36%
5.20%

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

November 2011
$ 21,990
$ 1,188
3,011

Calendar Year Total
$ 6,128,080
$
49,761
849,095

Contributions on the Individual Income Tax Return
Through November 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
983
7,720
5,685
497
2,305
2,016
3,598
8,013
4,191
331
21
29
163

Page 3

Amount
$ 86,278
$ 172,394
$ 132,313
$ 17,641
$ 55,274
$ 37,687
$ 80,206
$ 171,233
$ 108,245
$ 11,199
$
439
$
547
$ 10,392

Average
$ 87.77
$ 22.33
$ 23.27
$ 35.49
$ 23.98
$ 18.69
$ 22.29
$ 21.37
$ 25.83
$ 33.83
$ 20.90
$ 18.86
$ 63.75

November 2011 Tax Facts

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

November 2011
$ 24,880,266
$ (30,713,346)
$ (5,833,080)

November 2010
$
9,402,696
$ (46,580,816)
$ (37,178,120)

% Change
164.6%
(34.1)%
(84.3)%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 256,671,535
$ (60,384,112)
$ 196,287,422

Prior Fiscal
Year Total
$ 217,797,652
$ (75,575,569)
$ 142,222,084

% Change
17.8%
(20.1)%
38.0%

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.
November 2011
November 2010
% Change

$ 18,167,114
$ 6,474,260

180.6%

Calendar Year Total
Calendar Year Total
% Change

$ 459,262,734
$ 410,204,059

12.0%

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
November 2011
November 2010
CY 2011
CY 2010

$50,000
up to
$100,000

69
59
2,741
2,294

$100,001
up to
$500,000

7
4
375
370

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

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

$10,000,001
and more

Total

% change

4
0
71
81

1
1
72
63

0
0
0
0

94
74
3,744
3,224

27.0%

13
10
485
416

16.1%

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

November 2011
November 2010
CY 2011
CY 2010

$

561,544

$

474,900

$

3,334,329

$ 3,095,549

$

8,776,000

$ 16,242,322

$

598,964

$

289,616

$

2,179,500

$

$

2,050,000

$

0

$1,000,001
and more

Total

% change
217.4%

5,118,080

$ 29,179,410

$ 26,538,325

$ 113,903,479

$ 49,637,945

$ 168,246,139

$ 387,505,298

$ 24,746,935

$ 25,864,371

$ 94,959,002

$ 57,317,712

$ 137,523,948

$ 340,411,968

13.8%

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
16.8%

08
1.4%

09
14.2%

10
64.8%

11
2.8%

12
0.0%

Page 4

November 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.
November 2011
November 2010
% Change

$119,922,47
5
$
93,439,049
28.3%

Calendar Year Total
Calendar Year Total
% Change

$
246,558,515
$
240,760,118
2.4%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 136,692 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)

229
0.2%

35,812
26.2%

87,492
64.0%

680
0.5%

12,479
9.1%

Through November 2011, 131,858 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)

161
0.1%

34,698
26.3%

84,280
63.9%

571
0.5%

12,148
9.2%

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 November 2010, the Department of
Revenue received 131,714 documents with a fiscal year-end of 2009. Compared to 2010
documents, the Department has seen a 0.1% 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 November 2011 are shown on Table 2 located at the end of this report.

Page 5

November 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

November 2011
$
121,940,870
$
224,372,602
$
19,867,161
$
42,419,473
$
70,971,858
$
55,015,334
$
534,587,298

November 2010
$
116,966,680
$
220,493,658
$
25,650,144
$
41,350,288
$
66,653,153
$
53,546,242
$
524,660,164

% change
4.3%
1.8%
(22.5)%
2.6%
6.5%
2.7%
1.9%

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

Fiscal Year
Total (10/11)
621,954,055
1,163,978,459
113,684,410
220,640,552
367,342,555
279,489,597
2,767,089,628

Fiscal Year
Total (09/10)
578,431,570
1,098,051,073
112,753,923
207,353,856
327,907,726
263,211,834
2,587,709,982

% change
7.5%
6.0%
0.8%
6.4%
12.0%
6.2%
6.9%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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

November 2011 Tax Facts

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

November 2011
$
286,297,169
$
49,398,247
$
30,485,218
$
42,419,473
$
70,971,858
$
55,015,334
$
534,587,298

November 2010
$
286,485,609
$
47,383,202
$
29,241,670
$
41,350,288
$
66,653,153
$
53,546,242
$
524,660,164

% change
(0.1)%
4.3%
4.3%
2.6%
6.5%
2.7%
1.9%

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

Fiscal Year
Total (10/11)
1,492,174,822
251,953,588
155,488,514
220,640,552
367,342,555
279,489,597
2,767,089,628

Fiscal Year
Total (09/10)
1,410,306,045
234,322,629
144,607,893
207,353,856
327,907,726
263,211,834
2,587,709,982

% change
5.8%
7.5%
7.5%
6.4%
12.0%
6.2%
6.9%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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 November 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

$
320,208
$ 1,407,574
$
863,152
$
358,548
$
275,075
$
334,181
$
150,298
$ 30,778,291
$ 1,381,960
$
775,630
$ 7,196,281
$ 2,071,631
$
318,052
$ 1,812,341
$ 1,355,024
$ 49,398,247

(3.2)%
15.0%
5.6%
2.9%
8.4%
(3.0)%
20.8%
2.6%
0.4%
3.4%
4.5%
33.1%
7.7%
4.6%
0.7%
4.3%

Page 7

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

1,681,105
7,247,118
4,369,213
1,870,012
1,402,403
1,880,327
703,290
157,418,979
6,872,316
4,029,153
36,570,593
10,522,534
1,595,223
9,271,259
6,520,063
251,953,588

% Change
5.6%
11.5%
2.4%
6.1%
15.0%
28.6%
12.6%
6.4%
(1.7)%
4.9%
6.6%
38.9%
8.4%
8.4%
5.4%
7.5%

November 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

November 2011
$
147,643

% Change
3.0%

Fiscal Year Total
$
1,045,397

% Change
38.9%

3.125
6.6
6.6

$
$
$

244,236
39,337,786
12,833,202

(1.3)%
(10.0)%
(1.5)%

$
$
$

1,459,326
238,675,346
64,047,682

7.6%
(0.1)%
(0.1)%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

901
391,949
1,130,663
39,804,779
3,089,274
-

NA
(3.4)%
5.9%
4.9%
(6.5)%
NA

$
$
$
$
$
$

19,997
1,851,146
5,022,047
190,852,802
18,174,816
-

(51.2)%
(2.7)%
(5.6)%
7.5%
9.1%
NA

6.6
6.6
6.6
2.5
0
6.5

$ 14,919,562
$ 39,475,981
$ 182,002,277
$
2,974,142
$
$
9,589,822

19.5%
(5.5)%
7.2%
(6.8)%
NA
0.2%

$
$
$
$
$
$

64,285,930
207,518,021
930,400,454
18,828,780
41,374,690

4.9%
7.9%
7.9%
50.3%
NA
5.7%

0
6.6

$
$

19,867,161

NA
(22.5)%

$
$

113,684,410

NA
0.8%

0

$
$
$

(1)
273,314
26,007

NA
(23.1)%
NA

$
$
$

53,968
(76)
1,446,594

NA
NA
(24.3)%

$
$

397,785
1,360,731

(12.8)%
2.9%

$
$

2,093,076
6,802,993

(7.9)%
1.8%

$

-

NA

$

(780)

NA

$
2
$ 367,867,217

NA
1.0%

$
73
$ 1,907,636,691

NA
6.1%

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

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

November 2011 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class1
November 2011
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

$
$
$
$
$
$
$
$
$
$

% Change

2,952,864
7,815,541
786,755,713
256,664,036
18,012
7,838,990
22,613,262
796,095,582
61,785,489
0

(32.6)%
0.4%
23.0%
4.4%
NA
(13.2)%
10.2%
11.5%
(20.8)%
NA

$ 298,390,704
$ 789,519,629
$ 3,640,033,867
$ 118,965,688
$
$
$
$
$

Fiscal Year Total
$
$
$
$
$
$
$
$
$
$

% Change

20,964,464
46,698,428
4,773,506,915
1,280,953,631
399,946
37,022,911
100,440,932
3,817,056,418
363,496,311
0

25.6%
12.3%
3.9%
1.5%
(22.7)%
(9.2)%
(4.2)%
7.5%
7.6%
NA

20.7%
12.8%
(5.1)%
(5.5)%

$ 1,285,799,469
$ 4,150,403,072
$ 18,607,988,232
$
753,151,202

5.2%
10.4%
6.3%
40.8%

0
174,360,397
0
398,929,710
(36)

NA
12.7%
NA
46.6%
NA

$
$
$
$
$

$ 7,362,739,447

4.4%

0
752,266,641
0
2,278,695,097
(2,529)

NA
4.1%
NA
8.2%
NA

$ 38,268,841,141

6.9%

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 November 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

November 2011 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

1,747,881
1,228,208
1,504,531
22,970,422
1,651,509
500
29,103,051

November 2010
$
$
$
$
$
$
$

% Change

2,400,618
1,124,625
1,416,575
27,094,279
1,850,832
550
33,887,479

(27.2)%
9.2%
6.2%
(15.2)%
(10.8)%
(9.1)%
(14.1)%

Fiscal Year (10/11)

Fiscal Year (09/10)

% Change

$ 12,539,013
$
5,978,833
$
8,661,895
$ 126,932,924
$
8,228,613
$
3,050
$ 162,344,328

$ 10,310,560
$
4,707,068
$
8,632,150
$ 129,417,826
$
7,458,573
$
2,660
$ 160,528,837

21.6%
27.0%
0.3%
(1.9)%
10.3%
14.7%
1.1%

*Through November 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

November 2011
$ 1,223,516
$
307,051
$
376,133
$ 4,687,704
$
74,318
$
500

Fiscal Year (11/12)
$ 8,777,309
$ 1,494,706
$ 2,165,473
$ 10,396,142
$
370,288
$
2,975

$ 6,669,222

$ 23,206,893

Page 10

November 2011 Tax Facts

Other dedicated revenues from luxury taxes:

November 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

$ 1,995,398
$ 4,197,145
$ 6,295,718
$ 614,245
$ 243,728
$ 205,134

$ 11,483,096
$ 26,678,473
$ 40,017,711
$ 3,513,062
$ 1,401,022
$ 1,284,641

Early Childhood Development and Health Fund5

$ 8,882,461

$ 54,759,357

Bingo Tax
November 2011
November 2010
% change

$
$

Monthly
35,087
37,128
(5.5)%

$
$

FYTD
197,948
200,531
(1.3)%

November 2011
November 2010
% change

$
$

Monthly
0
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
November 2011
November 2010
% change

Monthly
$ 35,967,321
$ 34,001,123
5.7%

FYTD
$ 53,199,904
$ 61,261,497
(13.1)%

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

November 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
November 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

November 2011 Tax Facts

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

$
$
$

29,649
11,902
21,122

4,885
3,480
1,961

$
$
$
$
$
$
$

30,985
33,837
105,475
11,247
266,377
8,376
22,803

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

$
$
$
$
$

399,797
7,975
43,986
3,387
18,348

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

$
$
$
$
$
$

45,715
4,018
11,150
92,869
14,020
2,143

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

$
$
$

14,488
58,061
29,528

2,387
9,566
4,865

$
$

20,096
4,224

3,311
696

$
$

18,712
22,317

3,083
3,677

$ 462,725
$ 308,791
$
20,412
$
30,438
$ 1,433,143
$ 192,991
$ 136,496
$
11,666
$ 1,265,201
$ 1,376,078
$ 396,185
$
33,522
$
33,236
$ 2,664,750
$
77,811
$ 935,094
$ 8,774,232
$ 159,998

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
$ 1,319,414
$ 713,267
$ 981,550
$
39,725
$
38,620
$
37,364

TOTAL

Page 13

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

$
$
$
$

239,987
29,261
170,358
318,811

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

$
$
$
$
$
$

30,669
25,990
64,701
33,928
24,958
58,601

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

$
212,195
$
248,915
$
153,309
$
34,305
$ 3,156,833

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

$
$
$
$
$
$
$
$
$

217,530
294,801
71,772
100,941
154,990
11,835
8,655
263,913
17,219

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

$
$

126,470
5,541

20,837
913

$
$
$
$
$
$
$
$
$

65,993
65,654
24,867
68,373
23,635
2,695
241,826
235,629
60,883

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

$
$
$
$

154,802
86,715
17,492
564,850

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

$ 30,485,218

5,022,708

November 2011 Tax Facts

TABLE 4
County Tax Collections
November 2011

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

$

225,073

Excise
$ 507,074
$ 555,632
$ 968,307
$ 217,834
$ 138,073
$ 110,957
$
80,570

Jail

$

$
$
$ 5,160,159
$ 1,002,915

Stadium

Hospital/
Health Svc

Capital
Projects

967,838

$
80,570
$ 9,101,026

$ 25,223,041

Rental Car

RV
Surcharge

$ 241,768

$
$ 440,939

5

$2

$ 1,819,866

455,570
524,180
$ 121,192

$ 957,875
$ 213,894
$ 1,004,768
$ 913,982

$ 10,346
$ 190,353

$
$
$

Page 14

Sports &
Tourism
Authority

213,552
502,506
913,983

$ 182,026

November 2011 Tax Facts

$

1,516