ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 21, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

DECEMBER 2011 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2011

Fiscal Year Total

$ 314,355,164

$ 1,504,029,468

3.7%

10.8%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$ 129,826,100

Percent Change

$

326,113,523

31.5%

35.3%

$ 294,279,967

$ 1,786,454,789

7.2%

6.0%

$ 738,461,231

$ 3,616,597,780

9.2%

10.2%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

December 2011 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

December 2011
$
55,737,868
299,514,368
(2,903,452)
(35,368,620)
(2,625,000)
$ 314,355,164

December 2010
$
49,652,916
298,035,561
(5,185,822)
(39,500,543)
0
$ 303,002,112

% Change
12.3%
0.5%
(44.0)%
(10.5)%
N/A
3.7%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(11/12)
$ 236,454,097
1,634,898,422
(139,361,329)
(212,211,721)
(15,750,000)
$ 1,504,029,468

Fiscal Year Total
(10/11)
$ 199,241,548
1,580,548,087
(185,349,789)
(237,003,260)
0
$ 1,357,436,585

% Change
18.7%
3.4%
(24.8)%
(10.5)%
N/A
10.8%

Average Individual Income Tax Refund
Average

Number

2011 CYTD
2010 CYTD

$ 609.33
$ 756.28

1,943,780
1,734,573

% Change

(19.43)%

12.06%

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

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

Monthly
$41,401,517
$44,746,258
(7.5)%
$3,163
$3,722
(15.0)%
$621,224
$523,175
18.7%

Cumulative
$258,714,189
$241,458,807
7.1%
$1,440
$1,393
3.4%
$111,501,361
$115,439,850
(3.4)%

Monthly Total
Monthly Total
% change

$42,022,741
$45,269,433
(7.2)%

$370,215,550
$356,898,657
3.7%

Page 2

December 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%
13.74%
0.10%

1st Quarter 2011
3rd Quarter 2011

9.35%
5.35%

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

December 2011
$ 12,470
$
134
1,765

Calendar Year Total
$ 6,140,550
$
49,895
850,860

Contributions on the Individual Income Tax Return
Through December 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
984
7,739
5,703
498
2,319
2,027
3,611
8,035
4,208
331
22
29
163

Page 3

Amount
$ 86,256
$ 172,811
$ 132,674
$ 17,642
$ 55,452
$ 37,935
$ 80,402
$ 171,520
$ 107,567
$ 11,199
$
439
$
547
$ 10,392

Average
$ 87.66
$ 22.33
$ 23.26
$ 35.43
$ 23.91
$ 18.72
$ 22.27
$ 21.35
$ 25.56
$ 33.83
$ 19.95
$ 18.86
$ 63.75

December 2011 Tax Facts

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

December 2011
$ 131,961,174
$ (2,135,074)
$ 129,826,100

December 2010
$ 93,729,701
$ 5,007,131
$ 98,736,833

% Change
40.8%
(142.6)%
31.5%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 388,632,709
$ (62,519,186)
$ 326,113,523

Prior Fiscal
Year Total
$ 311,527,354
$ (70,568,437)
$ 240,958,916

% Change
24.8%
(11.4)%
35.3%

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.
December 2011
December 2010
% Change

$ 98,498,724
$ 85,779,368
14.8%

Calendar Year Total
Calendar Year Total
% Change

$ 557,761,458
$ 495,983,427
12.5%

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.
Size of Payment
Î
December 2011
December 2010
CY 2011
CY 2010

Less
than
$50,000

$50,000
up to
$100,000

611
529
3,352
2,823

$100,001
up to
$500,000

107
88
482
458

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

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

$10,000,001
and more

Total

% change

21
19
92
100

13
14
85
77

0
0
0
0

845
733
4,589
3,957

15.3%

93
83
578
499

16.0%

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

December 2011
December 2010
CY 2011
CY 2010

$ 6,768,678

$ 7,559,551

$ 21,498,568

$ 14,648,530

$ 28,405,000

$ 78,880,327

$ 6,171,525

$ 6,320,217

$ 19,701,789

$ 13,208,108

$ 21,634,756

$ 67,036,395

$ 35,948,088

$ 34,097,876

$ 135,402,047

$ 64,286,475

$ 196,651,139

$ 466,385,625

$ 30,918,460

$ 32,184,588

$ 114,660,791

$ 70,525,820

$ 159,158,704

$ 407,448,363

Total

% change
17.7%
14.5%

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
15.0%

08
3.1%

09
10.8%

10
63.0%

11
8.1%

12
0.0%

Page 4

December 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.
December 2011
December 2010

$ 9,983,246

Calendar Year Total

$ 6,549,347

Calendar Year Total

52.4%

% Change

% Change

$
256,541,761
$
247,309,465
3.7%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 136,811 corporate returns showing a fiscal yearend of 2009. The type of return received is indicated below:

#
%

120X
(amended)
232
0.2%

120
(regular)
35,859
26.2%

120S
(S-corp)
87,550
64.0%

99T
(exempt org.)
680
0.5%

120 A
(short form)
12,490
9.1%

Through December 2011, 132,499 documents were received for a fiscal year-end of 2010,
distributed as follows:

#
%

120X
(amended)
203
0.2%

120
(regular)
34,856
26.3%

120S
(S-corp)
84,596
63.8%

99T
(exempt org.)
659
0.5%

120 A
(short form)
12,185
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 December 2010, the Department of
Revenue received 132,403 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 December 2011 are shown on Table 2 located at the end of this report.

Page 5

December 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

December 2011
$ 127,290,668
$ 228,861,902
$
21,515,513
$
43,607,275
$
73,649,842
$
55,775,430
$ 550,700,630

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

Fiscal Year
Total (11/12)
749,244,723
1,392,840,361
135,199,923
264,247,827
440,992,396
335,265,027
3,317,790,257

$
$
$
$
$
$
$

$
$
$
$
$
$
$

December 2010
120,696,474
219,281,274
13,547,360
41,191,003
66,977,935
54,110,293
515,804,338

% change
5.5%
4.4%
58.8%
5.9%
10.0%
3.1%
6.8%

Fiscal Year
Total (10/11)
699,128,044
1,317,332,347
126,301,283
248,544,859
394,885,660
317,322,128
3,103,514,320

% change
7.2%
5.7%
7.0%
6.3%
11.7%
5.7%
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

December 2011 Tax Facts

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

December 2011
$
294,279,967
$
51,565,449
$
31,822,667
$
43,607,275
$
73,649,842
$
55,775,430
$
550,700,630

December 2010
$ 274,456,847
$
48,894,142
$
30,174,118
$
41,191,003
$ 466,977,935
$ 454,110,293
$ 515,804,338

% change
7.2%
5.5%
5.5%
5.9%
10.0%
3.1%
6.8%

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

Fiscal Year
Total (11/12)
1,786,454,789
303,519,037
187,311,161
264,247,827
440,992,396
335,265,027
3,317, 790,257

Fiscal Year
Total (10/11)
1,684,762,892
283,216,771
174,782,011
248,544,859
394,885,660
317,322,128
3,103,514,320

% change
6.0%
7.2%
7.2%
6.3%
11.7%
5.7%
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 December 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

$
333,050
$ 1,306,602
$
886,696
$
370,935
$
315,035
$
366,497
$
156,491
$ 32,270,424
$ 1,411,133
$
768,490
$ 7,568,662
$ 2,159,292
$
353,770
$ 1,839,652
$ 1,458,721
$ 51,565,449

(2.7)%
13.5%
1.5%
7.5%
16.2%
3.8%
15.0%
3.3%
(0.5)%
15.5%
7.3%
34.9%
7.7%
5.4%
6.9%
5.5%

$
2,014,155
$
8,553,720
$
5,255,909
$
2,240,947
$
1,717,438
$
2,246,824
$
859,781
$ 189,689,403
$
8,283,449
$
4,505,084
$ 44,139,255
$ 12,681,826
$
1,948,993
$ 11,110,911
$
7,978,784
$ 303,519,037

4.1%
11.8%
2.2%
6.3%
15.2%
23.8%
13.0%
5.9%
(1.5)%
6.5%
6.7%
38.2%
8.3%
7.9%
5.6%
7.2%

Page 7

December 2011 Tax Facts

Transaction Privilege and Severance Tax Collections by Class
Tax Rate
6.6
3.125
6.6
6.6
6.6
6.6
6.6
6.6
6.6
0

Transporting
Non-Metal Mining Oi
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal
6.6
Property
6.6
Contracting
6.6
Retail
2.5
Mining Severance
0
Timber Severance
6.5
Hotel/Motel
Membership
0
Camping
6.6
Use Tax
Rental Occupancy
0
Tax
Jet Fuel
$.0305/.0105 gal
Jet Fuel Use Tax
Telecomm
---Devices
---911 Telecom.
$0.20/month per
active service
911 Wireline
$0.20/month per
active service
911 Wireless
Total

December 2011
$
165,197
$
274,031
$
33,960,290
$
12,475,946
$
6,569
$
405,638
$
1,054,364
$
39,223,440
$
4,114,420
$
-

% Change
(24.6)%
12.6%
6.1%
1.5%
NA
(10.1)%
2.8%
9.9%
5.4%
NA

Fiscal Year Total
$
1,210,594
$
1,733,357
$ 272,635,636
$
76,523,627
$
26,567
$
2,256,784
$
6,076,411
$ 230,076,242
$
22,289,235
$
-

%
Change
24.4%
8.3%
0.6%
0.2%
16.0%
(4.2)%
(4.2)%
7.9%
8.4%
NA
2.6%
8.3%
7.4%
41.3%
NA
6.9%

$
$
$
$
$
$

11,307,403
38,582,418
201,161,239
3,314,491
26
9,542,643

(8.5)%
10.3%
4.9%
5.3%
NA
12.1%

$
75,593,334
$ 246,100,439
$ 1,131,561,692
$
22,143,271
$
26
$
50,917,332

$
$

21,515,513

NA
58.8%

$
$

135,199,923

NA
7.0%

$
$
$

308,186
8,192

NA
58.8%
98.8%

$
$
$

(76)
1,754,780
62,159

NA
(23.6)%
NA

$
$

421,950
1,366,832

(32.9)%
(18.2)%

$
$

2,515,026
8,169,825

(13.3)%
(2.2)%

$

-

NA

$

-

NA

$
$

379,208,787

NA
7.5%

$
73
$ 2,286,845,479

(82.4)%
6.4%

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

December 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

December 2011
$
3,303,936
$
8,768,981
$ 679,205,805
$ 249,518,917
$
131,387
$
8,112,769
$
21,087,280
$ 784,468,794
$
82,288,390
$
0
$ 226,148,063
$ 771,648,358
$ 4,023,224,770
$ 132,579,652
$
12
$ 173,502,595
$
0
$ 432,438,846
$
0
$ 7,596,428,555

% Change
0.4%
18.5%
2.5%
(2.8)%
NA
2.8%
(33.2)%
(4.5)%
(1.2)%
NA
(13.4)%
(6.0)%
(19.4)%
(31.2)%
NA
23.8%
NA
(15.6)%
NA
(13.6)%

Fiscal Year Total
$
24,268,401
$
55,467,409
$ 5,452,712,720
$ 1,530,472,548
$
531,333
$
45,135,680
$
121,528,212
$ 4,601,525,212
$
445,784,701
$
0
$ 1,511,947,532
$ 4,922,051,429
$ 22,631,213,003
$
885,730,854
$
12
$
925,769,236
$
0
$ 2,711,133,943
$
(2,529)
$ 45,865,269,696

% Change
21.5%
13.2%
3.7%
0.8%
(5.1)%
(7.3)%
(10.9)%
5.2%
5.9%
NA
1.9%
7.5%
0.6%
21.8%
NA
7.3%
NA
3.6%
NA
2.9%

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 December 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

December 2011 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$ 2,855,100
$ 1,426,846
$ 1,744,606
$ 28,098,150
$ 1,427,761
$
375
$ 35,552,838

December 2010
$
$
$
$
$
$
$

% Change

2,706,050
1,458,887
2,061,091
23,520,795
1,678,946
600
31,426,369

5.5%
(2.2)%
(15.4)%
19.5%
(15.0)%
(37.5)%
13.1%

Fiscal Year (11/12)

Fiscal Year (10/11)

% Change

$ 15,394,112
$ 7,405,679
$ 10,406,501
$ 155,031,074
$ 9,656,375
$
3,425
$ 197,897,166

$ 13,016,610
$
6,165,954
$ 10,693,240
$ 152,938,621
$
9,137,519
$
3,260
$ 191,955,204

18.3%
20.1%
(2.7)%
1.4%
5.7%
5.1%
3.1%

*Through December 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

December 2011
$ 1,998,570
$
356,711
$
436,151
$ 1,486,398
$
64,249
$
375

Fiscal Year (11/12)
$ 10,775,878
$ 1,851,417
$ 2,601,624
$ 11,882,540
$
434,537
$
3,350

$ 4,342,454

$ 27,549,346

Page 10

December 2011 Tax Facts

Other dedicated revenues from luxury taxes:

December 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

$ 2,498,822
$ 6,262,763
$ 9,394,144
$ 770,718
$ 307,655
$ 277,827

$ 13,981,919
$ 32,941,236
$ 49,411,855
$ 4,283,781
$ 1,708,676
$ 1,562,467

Early Childhood Development and Health Fund5

$11,698,454

$ 66,457,811

Bingo Tax
December 2011
December 2010
% change

$
$

Monthly
33,681
38,873
(13.4)%

$
$

FYTD
231,629
239,404
(3.2)%

December 2011
December 2010
% change

$
$

Monthly
0
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
December 2011
December 2010
% change

Monthly
$ (1,579,917)
$ 1,619,759
NA

FYTD
$ 51,619,987
$ 62,881,256
(17.9)%

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

December 2011 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
December 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

December 2011 Tax Facts

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

$
$
$

30,950
12,424
22,048

4,885
1,961
3,480

$
$
$
$
$

32,344
35,322
110,103
11,740
278,064

5,105
5,575
17,378
1,853
43,888

$
$

8,743
23,803

1,380
3,757

$
$
$
$
$

417,336
8,325
45,915
3,535
19,153

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

$
$
$
$
$
$

47,721
4,194
11,639
96,943
14,636
2,237

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

$
$
$

15,123
60,608
30,823

2,387
9,566
4,865

$
$

20,978
4,410

3,311
696

$
$

19,533
23,297

3,083
3,677

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

483,026
322,338
21,307
31,774
1,496,018
201,458
142,485
12,177
1,320,708
1,436,450
413,567
34,992
34,695
2,781,658
81,224
976,119
9,159,176
167,017

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
TOTAL

Page 13

Distribution
$ 1,377,299
$
744,559
$ 1,024,613
$
41,468
$
40,314
$
39,003

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

$
$
$

250,516
30,545
177,832

39,540
4,821
28,068

$

332,798

52,527

$
$
$
$
$
$

32,015
27,130
67,539
35,417
26,053
61,172

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

$
221,504
$
259,836
$
160,035
$
35,810
$ 3,295,330

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

$
$
$
$
$
$
$
$
$

227,074
307,734
74,920
105,370
161,790
12,355
9,035
275,491
17,975

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

$
$

132,018
5,785

20,837
913

$
$
$
$
$
$
$
$
$

68,889
68,534
25,958
71,372
24,671
2,813
252,436
245,967
63,554

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

$
$
$
$

161,594
90,519
18,260
589,631

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

$ 31,822,667

5,022,708

December 2011 Tax Facts

TABLE 4
County Tax Collections
December 2011
Capital
Projects
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

$ 202,423

Excise
$ (317,369)
$ 560,678
$ 810,304
$ 215,933
$ 143,302
$ 122,967
$
82,871

Hospital/
Health Svc

Jail

$

$

1,787

433,258
488,012

$
$
$
$

985,756
250,276
982,468
989,515

Rental Car

Road

$

$

1

$

82,871

$

$ 196,956

Page 14

Stadium

221,533

17
$ 432,363

$ 26,072,588

$ 118,229

$
$

$ 195,981
$
$
$

Sports &
Tourism
Authority

810,260

$ 9,453,507
$
$

Judgment

RV
Surcharge

250,120
491,233
989,516

December 2011 Tax Facts

5,483,065
1,026,454

$ 1,989,746

$ 15,468

$

0