ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

March 13, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

JANUARY 2012 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
January 2012

Fiscal Year Total

$ 385,701,330

$ 1,889,730,798

19.4%

12.5%

Individual Income Tax
Net Collections
Percent Change

Corporate Income Tax
Net Collections

$

33,127,294

Percent Change

$

359,240,817

31.0%

34.9%

$ 347,418,964

$ 2,133,873,753

2.5%

5.4%

$ 766,247,588

$ 4,382,845,368

11.5%

10.4%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

January 2012 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

January 2012
$ 158,056,550
306,273,485
(40,635,085)
(35,368,620)
(2,625,000)
$ 385,701,330

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(11/12)
$ 394,510,647
1,941,171,907
(179,996,414)
(247,580,341)
(18,375,000)
$ 1,889,730,798

January 2011
90,356,188
300,694,334
(28,554,668)
(39,500,543)
0
$ 322,995,311

% Change
74.9%
1.9%
42.3%
(10.5)%
N/A
19.4%

Fiscal Year Total
(10/11)
$ 289,597,736
1,881,242,421
(213,904,457)
(276,503,804)
0
$ 1,680,431,896

% Change
36.2%
3.2%
(15.9)%
(10.5)%
N/A
12.5%

$

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 482.66
$ 386.28

205,359
221,604

% Change

24.95%

(7.33)%

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 2010 were $329.6 million, for an
average of $1,582. An additional $117.8 million in estimated payments came from 2009 tax
returns that applied their refunds as a 2010 estimated payment, for an average of $2,387.
Estimated payments received through January 2012 for tax year 2011 are as follows:
January 2012
January 2011
January 2012
January 2011
January 2012
January 2011
January 2012
January 2011

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

Monthly
$157,076,856
$ 82,122,167
91.3%
$
4,871
$
2,732
78.3%
$
371,544
$
262,790
41.4%

Cumulative
$ 415,791,044
$ 323,580,974
28.5%
$
1,963
$
1,591
23.3%
$ 111,872,905
$ 115,702,640
(3.3)%

Monthly Total
Monthly Total
% change

$157,448,399
$ 82,384,957
91.1%

$ 527,663,949
$ 439,283,614
20.1%

Page 2

January 2012 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
July 2010 through September 2011, $765.4 million was received for the third quarter of 2010. The
latest complete quarter (15 months of information has been compiled) is the fourth quarter of 2010,
which shows an increase of 6.20% in withholding payments over the fourth quarter of 2009.
Growth in quarters for which information is still being gathered is as follows:
1st Quarter 2011
3rd Quarter 2011
1st Quarter 2012

9.34%
5.35%
1.37%

2nd Quarter 2011
4th Quarter 2011

13.75%
(1.41)%

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
2012.

Check Off
Voluntary Donation
Number of Returns

January 2012
$ 418,890
$
640
67,244

Calendar Year Total
$ 418,890
$
640
67,244

Contributions on the Individual Income Tax Return
Through January 2012, 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
19
306
165
13
49
44
100
198
121
9
1
2
4

Page 3

Amount
$ 2,692
$ 4,538
$ 2,723
$
87
$ 708
$ 617
$ 1,306
$ 3,187
$ 2,166
$ 470
$
5
$
77
$
37

Average
$ 141.68
$ 14.83
$ 16.51
$ 6.69
$ 14.45
$ 14.02
$ 13.06
$ 16.10
$ 17.90
$ 52.22
$ 5.00
$ 38.50
$ 9.25

January 2012 Tax Facts

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

January 2012
$ 34,263,313
$ (1,136,019)
$ 33,127,294

January 2011
$ 28,729,294
$ (3,444,902)
$ 25,284,392

% Change
19.3%
(67.0)%
31.0%

Gross Collections
Refunds
Net Collections

Current Fiscal
Year Total
$ 422,896,022
$ (63,655,205)
$ 359,240,817

Prior Fiscal
Year Total
$ 340,256,648
$ (74,013,340)
$ 266,243,308

% Change
24.3%
(14.0)%
34.9%

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.
January 2012
January 2011
% Change

Calendar Year Total
Calendar Year Total
% Change

$ 28,229,706
$ 20,568,364

37.3%

$ 28,229,706
$ 20,568,364

37.3%

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
January 2012
January 2011
CY 2012
CY 2011

Less
than
$50,000

$50,000
up to
$100,000

165
123
165
123

$100,001
up to
$500,000

21
10
21
10

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

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

$10,000,001
and more

Total

4
1
4
1

2
2
2
2

0
0
0
0

220
157
220
157

28
21
28
21

% change
40.1%
40.1%

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

January 2012
January 2011
CY 2012
CY 2011

$1,571,331
$1,205,220
$1,571,331
$1,205,220

$ 1,574,755
$ 663,000
$ 1,574,755
$ 663,000

$100,001 up
to $500,000
$
$
$
$

6,637,694
5,740,262
6,637,694
5,740,262

$500,001 up
to 1,000,000
$ 2,656,000
$ 533,000
$ 2,656,000
$ 533,000

$1,000,001
and more
$
$
$
$

9,146,000
6,624,000
9,146,000
6,624,000

Total
$
$
$
$

21,585,780
14,765,482
21,585,780
14,765,482

% change
46.2%
46.2%

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
15.3%

08
3.4%

09
10.8%

10
61.1%

11
9.4%

12
0.0%

Page 4

January 2012 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.
January 2012
January 2011
% Change

$ 9,268,538
$ 8,227,757
12.7%

Calendar Year Total
Calendar Year Total
% Change

$ 9,268,538
$ 8,227,757
12.7%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 133,051 corporate returns showing a fiscal year-end
of 2010. The type of return received is indicated below:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

204
0.2%

35,062
26.3%

84,883
63.8%

666
0.5%

12,236
9.2%

Through January 2012, 7,669 documents were received for a fiscal year-end of 2011, distributed
as follows:

#
%

120X
(amended)

120
(regular)

120S
(S-corp)

99T
(exempt org.)

120 A
(short form)

14
0.2%

5,582
72.8%

439
5.7%

72
0.9%

1,562
20.4%

The figures for the 2011 returns are most meaningful when compared to 2010 returns received
during the same period of time in the previous year. Through January 2011, the Department of
Revenue received 7,806 documents with a fiscal year-end of 2010. Compared to 2011 documents,
the Department has seen a 1.8% 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 January 2012 are shown on Table 2 located at the end of this report.

Page 5

January 2012 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

$
$
$
$
$
$
$

January 2012
152,079,739
268,756,970
26,209,693
52,386,290
87,970,921
65,669,256
653,072,868

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
901,324,462
1,661,597,330
161,409,616
316,634,117
528,963,318
400,934,283
3,970,863,126

$
$
$
$
$
$
$

January 2011
148,996,638
262,031,215
25,541,400
50,788,610
82,561,609
63,520,114
633,439,587

% change
2.1%
2.6%
2.6%
3.1%
6.6%
3.4%
3.1%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
848,124,683
1,579,363,562
151,842,683
299,333,469
477,447,269
380,842,242
3,736,953,908

% change
6.3%
5.2%
6.3%
5.8%
10.8%
5.3%
6.3%

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

Page 6

January 2012 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

$
$
$
$
$
$
$

January 2012
347,418,964
61,607,502
38,019,935
52,386,290
87,970,921
65,669,256
653,072,868

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
2,133,873,753
365,126,539
225,331,115
316,634,117
528,963,318
400,934,283
3,970,863,126

$
$
$
$
$
$
$

January 2011
338,961,556
60,358,538
37,249,160
50,788,610
82,561,609
63,520,114
633,439,587

% change
2.5%
2.1%
2.1%
3.1%
6.6%
3.4%
3.1%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
2,023,724,448
343,575,309
212,031,171
299,333,469
477,447,269
380,842,242
3,736,953,908

% change
5.4%
6.3%
6.3%
5.8%
10.8%
5.3%
6.3%

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of
the revenues returned to each county for January 2012 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
$
392,107
$ 1,549,358
$ 1,057,122
$
425,732
$
337,437
$
342,954
$
185,331
$ 38,857,803
$ 1,651,104
$
889,195
$ 9,042,740
$ 2,551,721
$
428,897
$ 2,167,523
$ 1,728,477
$ 61,607,502

% Change
(4.1)%
14.6%
(1.1)%
4.6%
1.6%
(17.0)%
13.7%
1.2%
(7.9)%
(7.4)%
2.1%
26.2%
3.7%
4.1%
3.5%
2.1%

Page 7

FYTD County Share
$
2,406,262
$ 10,103,078
$
6,313,030
$
2,666,678
$
2,054,875
$
2,589,778
$
1,045,113
$ 228,547,206
$
9,934,553
$
5,686,838
$ 53,181,995
$ 15,233,547
$
2,377,890
$ 13,278,434
$
9,707,262
$ 365,126,539

% Change
2.7%
12.2%
1.7%
6.0%
12.8%
16.2%
13.1%
5.0%
(2.6)%
4.1%
5.9%
36.0%
7.4%
7.2%
5.2%
6.3%

January 2012 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

January 2012
$
134,393

% Change
(6.2)%

Fiscal Year Total
$
1,344,987

%
Change
20.5%

3.125
6.6
6.6
6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$
$
$
$

229,960
33,745,577
13,051,297
44,564
357,592
1,083,486
43,599,573
4,425,145
36

16.1%
(6.0)%
7.4%
NA
(23.2)%
0.5%
17.2%
(7.1)%
NA

$
$
$
$
$
$
$
$
$

1,963,317
306,381,213
89,574,924
71,131
2,614,376
7,159,897
273,675,815
26,714,380
36

9.2%
(0.2)%
1.2%
NA
(7.3)%
(3.5)%
9.3%
5.5%
NA

6.6
6.6
6.6
2.5
0
6.5
0
6.6
0

$
$
$
$
$
$
$
$
$

(4.5)%
31.7%
46.6%
(27.9)%
NA
(22.4)%
NA
2.62%
NA

$
89,161,810
$ 287,440,110
$ 1,390,089,627
$
24,826,365
$
26
$
58,747,860
$
$ 161,409,616
$
(76)

1.5%
11.1%
13.0%
28.0%
NA
1.8%
NA
9.8%
NA

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

$
$
$

13,568,476
41,339,671
258,527,935
2,683,094
7,830,528
26,209,693
$
(156,070)
8,938
339,652
1,380,810

NA
NA
(47.5)%
5.7%

$
$
$
$

1,598,710
71,097
2,854,678
9,550,635

(69.1)%
(77.8)%
(19.6)%
(1.2)%

$

-

NA

$

(780)

NA

$
$

15,128
448,419,477

NA
27.8%

$
15,201
$ 2,735,264,956

NA
9.4%

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

January 2012 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

January 2012
$
2,687,862
$
7,358,731
$ 674,911,531
$ 261,024,922
$
891,284
$
7,151,839
$
21,669,726
$ 871,991,463
$
88,502,907
$
1,209
$ 271,369,313
$ 826,793,416
$ 5,170,554,436
$ 107,323,746
$
0
$ 142,373,228
$
0
$ 527,394,809
$
0
$ 8,982,000,422

% Change
(6.2)%
16.1%
(6.0)%
7.4%
NA
(23.2)%
0.5%
17.2%
(7.1)%
NA
(4.4)%
31.7%
46.6%
(27.9)%
NA
(22.4)%
NA
27.1%
NA
27.8%

Fiscal Year Total
$
26,956,263
$
62,826,140
$ 6,127,624,251
$ 1,791,497,469
$
1,422,617
$
52,287,519
$
143,197,937
$ 5,473,516,675
$
534,287,608
$
1,209
$ 1,783,316,845
$ 5,748,844,846
$ 27,801,767,439
$
993,054,600
$
12
$ 1,068,142,464
$
0
$ 3,238,528,752
$
(2,529)
$ 54,847,270,118

% Change
18.0%
13.5%
2.6%
1.7%
NA
(9.9)%
(9.4)%
7.0%
3.5%
3.6%
0.9%
10.4%
6.8%
13.3%
NA
2.1%
NA
6.8%
(83.5)%
6.3%

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 January 2012 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

January 2012 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in January 2012. The table compares the
receipts to January and also compares fiscal year (FY) totals. Figures may not add to total due to
rounding.
January 2012
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

January 2011

% Change

4,696,929
2,086,843
1,644,830
21,916,513
1,428,807
575
31,774,497

$ 4,663,285
$ 1,975,174
$ 1,965,344
$ 27,828,260
$ 1,735,734
$
425
$ 38,168,222

0.7%
5.7%
(16.3)%
(21.2)%
(17.7)%
35.3%
(16.8)%

Fiscal Year (11/12)

Fiscal Year (10/11)

% Change

$ 20,091,041
$
9,492,522
$ 12,051,337
$ 176,947,587
$ 11,085,181
$
4,000
$ 229,671,668

$ 17,679,894
$
8,141,128
$ 12,658,584
$ 180,766,882
$ 10,873,253
$
3,685
$ 230,123,426

13.6%
16.6%
(4.8)%
(2.1)%
1.9%
8.5%
(0.2)%

$
$
$
$
$
$
$

*Through January 2012, $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

January 2012
$ 3,287,850
$ 521,710
$ 411,207
$ 2,213,723
$
64,296
$
575

Fiscal Year (11/12)
$ 14,063,729
$ 2,373,126
$ 3,012,832
$ 14,096,263
$
498,833
$
3,925

$ 6,499,361

$ 34,048,708

Page 10

January 2012 Tax Facts

Other dedicated revenues from luxury taxes:

January 2012

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

$
$
$
$
$
$

3,095,107
4,377,009
6,565,514
1,000,486
402,125
225,587

$ 17,077,025
$ 37,318,245
$ 55,977,369
$ 5,284,267
$ 2,110,801
$ 1,788,055

Early Childhood Development and Health Fund5

$ 9,609,307

$ 76,067,117

Bingo Tax
January 2012
January 2011
% change

$
$

Monthly
58,558
59,556
(1.7)%

$
$

FYTD
290,186
298,960
(2.9)%

January 2012
January 2011
% change

$
$

Monthly
0
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
January 2012
January 2011
% change

Monthly
$ (6,536,913)
$ (4,857,269)
(34.6)%

FYTD
$ 45,083,074
$ 58,023,987
(22.3)%

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

January 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
January 2012
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

January 2012 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
January 2012
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

$
$
$

36,978
14,844
26,342

4,885
3,480
1,961

$
$
$
$
$
$
$

38,643
42,201
131,545
14,026
332,215
10,446
28,439

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

$
$
$
$
$

498,610
9,946
54,857
4,224
22,883

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

$
$
$
$
$
$

57,014
5,011
13,905
115,823
17,486
2,672

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

$
$
$

18,069
72,411
36,826

2,387
9,566
4,865

$
$

25,063
5,268

3,311
696

$
$

23,337
27,833

3,083
3,677

$
577,092
$
385,111
$
25,457
$
37,962
$ 1,787,359
$
240,691
$
170,233
$
14,549
$ 1,577,908
$ 1,716,189
$
494,106
$
41,807
$
41,451
$ 3,323,369
$
97,042
$ 1,166,212
$ 10,942,869
$
199,542

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
$ 1,645,519
Surprise
$
889,558
Tempe
$ 1,224,150
Tolleson
$
49,543
Wickenburg
$
48,165
Youngtown
$
46,599
Mohave County
Bullhead City
$
299,302
Colorado City
$
36,493
Kingman
$
212,464
Lake Havasu City $
397,609
Navajo County
Holbrook
$
38,249
Pinetop/Lakeside $
32,413
Show Low
$
80,692
Snowflake
$
42,314
Taylor
$
31,126
Winslow
$
73,085
Pima County
Marana
$
264,641
Oro Valley
$
310,437
Sahuarita
$
191,201
South Tucson
$
42,783
Tucson
$ 3,937,075
Pinal County
Apache Junction
$
271,295
Casa Grande
$
367,663
Coolidge
$
89,511
Eloy
$
125,890
Florence
$
193,298
Kearny
$
14,761
Mammoth
$
10,794
Maricopa
$
329,142
Superior
$
21,475
Santa Cruz County
Nogales
$
157,728
Patagonia
$
6,911
Yavapai County
Camp Verde
$
82,304
Chino Valley
$
81,880
Clarkdale
$
31,013
Cottonwood
$
85,272
Dewey-Humboldt $
29,476
Jerome
$
3,361
Prescott
$
301,596
Prescott Valley
$
293,867
Sedona
$
75,931
Yuma County
San Luis
$
193,063
Somerton
$
108,147
Wellton
$
21,816
Yuma
$
704,458
TOTAL

Page 13

$ 38,019,935

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

January 2012 Tax Facts

TABLE 4
County Tax Collections
January 2012

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

$ 236,329

$
$
$
$
$
$
$

Excise
94,406
640,371
945,618
230,549
169,134
120,743
92,993

Hospital/
Health Svc

Jail

$

$

(633)

Rental Car

Road

$

$

1

$

92,992

$

$ 378,324

$ 31,510,370

$ 107,225

$
$

$
298,562
$
558,323
$ 1,162,277

Page 14

$ 1,473,239

$

86,782

$ 230,873

$ 231,918

Stadium

241,867

488,206
540,114

$ 1,159,665
$ 298,668
$ 1,116,674
$ 1,162,276

Sports &
Tourism
Authority

945,068

$ 11,292,132
$
$

Judgment

RV
Surcharge

January 2012 Tax Facts

6,636,619
1,207,624

$ 19,006

(46)