ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

May 10, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

MARCH 2012 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
March 2012

Fiscal Year Total

Individual Income Tax
Net Collections

$

34,297,748

$ 1,813,391,430

N/A

10.0%

Percent Change

Corporate Income Tax
Net Collections

$

65,888,224

Percent Change

$

437,476,195

28.6%

34.8%

$ 297,171,837

$ 2,718,825,224

3.3%

5.2%

$ 397,357,809

$ 4,969,692,849

34.8%

9.1%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

March 2012 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

March 2012
46,931,962*
283,582,959
(258,223,553)
(35,368,620)
(2,625,000)
$
34,297,748

$

Fiscal Year Total
(11/12)
$ 461,080,012
2,512,725,216
(818,471,216)
(318,317,581)
(23,625,000)
$ 1,813,391,430

March 2011
43,187,275
276,928,221
(324,680,563)
(39,500,543)
(44,065,611)

% Change
10.3%
2.4%
(20.5)%
(10.5)%
N/A
N/A

Fiscal Year Total
(10/11)
$
351,662,787
2,435,919,924
(783,231,125)
(355,504,890)
$ 1,648,846,696

% Change
31.3%
3.2%
4.5%
(10.5)%
N/A
10.0%

$

$

* Gross collections is net of $718,270 use tax collections transferred to TPT & Use Taxes.

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 555.72
$ 526.13

1,213,260
1,139,643

% Change

5.63%

6.46%

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 $304.0 million, for an
average of $1,465. 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 February 2012 for tax year 2011 are as follows:
March 2012
March 2011
March 2012
March 2011
March 2012
March 2011
March 2012
March 2011

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
774,314
792,052
(2.3)%
1,267
1,451
(12.7)%
108,842
329,417
(67.0)%

Cumulative
$ 405,569,734
$ 301,595,297
34.5%
$
1,875
$
1,475
27.2%
$ 112,411,224
$ 116,308,864
(3.4)%

$ 883,056
$ 1,121,468
(21.3)%

$ 517,980,958
$ 417,904,161
23.9%

$
$
$
$
$
$

March 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

9.27%
5.35%
6.86%

2nd Quarter 2011
4th Quarter 2011

13.75%
(2.97)%

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

March 2012
$ 1,508,845
$
6,768
204,904

Calendar Year Total
$ 3,518,990
$
17,640
501,914

Contributions on the Individual Income Tax Return
Through March 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
339
4,033
2,676
221
978
875
1,724
3,589
2,224
170
12
19
76

Page 3

Amount
$ 37,597
$ 80,839
$ 55,856
$ 4,112
$ 20,930
$ 14,260
$ 31,776
$ 70,134
$ 51,734
$ 3,840
$
287
$
475
$ 1,568

Average
$ 110.91
$ 20.04
$ 20.87
$ 18.61
$ 21.40
$ 16.30
$ 18.43
$ 19.54
$ 23.26
$ 22.59
$ 23.92
$ 25.00
$ 20.63

March 2012 Tax Facts

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

Gross Collections
Refunds
Net Collections

$

March 2012
68,531,557
(2,643,333)
$ 65,888,224

$

March 2011
54,029,433
(2,782,737)
$ 51,246,697

% Change
26.8%
(5.0)%
28.6%

Current Fiscal
Year Total
$ 506,688,632
(69,212,437)
$ 437,476,195

Prior Fiscal
Year Total
$ 408,249,768
(83,731,143)
$ 324,518,625

% Change
24.1%
(17.3)%
34.8%

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.
March 2012
March 2011
% Change

$ 43,108,329
$ 30,082,873
43.3%

Calendar Year Total
Calendar Year Total
% Change

$ 82,554,982
$ 59,086,114
39.7%

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
March 2012
March 2011
CY 2012
CY 2011

Less
than
$50,000

$50,000
up to
$100,000

306
298
526
478

$100,001
up to
$500,000

42
35
72
52

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

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

$10,000,001
and more

Total

7
2
12
4

5
4
10
7

0
0
0
0

396
383
698
618

36
44
78
77

% change

3.4%
12.9%

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

Less than
$50,000

March 2012
March 2011
CY 2012
CY 2011

$3,336,042
$2,742,504
$5,382,803
$4,540,715

$50,000 up to
100,000
$
$
$
$

2,998,500
2,296,443
5,226,755
3,512,443

$100,001 up
to $500,000
$ 7,971,959
$ 9,815,477
$ 18,304,653
$ 18,887,609

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

4,585,000
1,083,000
7,753,500
2,236,000

$1,000,001
and more
$ 12,155,200
$ 5,410,000
$ 28,551,404
$ 14,634,000

Total
$
$
$
$

31,046,701
21,347,424
65,219,115
43,810,767

% change
45.4%
48.9%

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
17.4%

08
4.1%

09
10.3%

10
57.3%

11
10.9%

12
0.0%

Page 4

March 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.
March 2012
March 2011
% Change

$ 3,479,560
$ 3,782,927
(8.0)%

Calendar Year Total
Calendar Year Total
% Change

$ 18,499,372
$ 17,037,792
8.6%

Corporate Income Tax Document Count
The Arizona Department of Revenue received 133,960 corporate returns showing a fiscal year-end
of 2010. The type of return received is indicated below:

#
%

120X
(amended)
204
0.2%

120
(regular)
35,366
26.4%

120S
(S-corp)
85,399
63.7%

99T
(exempt org.)
672
0.5%

120 A
(short form)
12,319
9.2%

Through March 2012, 50,613 documents were received for a fiscal year-end of 2011, distributed as
follows:

#
%

120X
(amended)
16
0.0%

120
(regular)
12,569
24.8%

120S
(S-corp)
31,451
62.1%

99T
(exempt org.)
126
0.3%

120 A
(short form)
6,451
12.8%

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 March 2011, the Department of
Revenue received 52,118 documents with a fiscal year-end of 2010. Compared to 2011
documents, the Department has seen a 2.9% 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 March 2012 are shown on Table 2 located at the end of this report.

Page 5

March 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

$
$
$
$
$
$
$

March 2012
131,784,331
233,571,622
18,147,799
44,035,064
75,218,813
57,542,671
560,300,300

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
1,157,013,058
2,119,184,026
200,587,395
403,357,879
676,270,290
514,220,806
5,070,633,454

Page 6

$
$
$
$
$
$
$

March 2011
125,984,548
225,046,949
19,193,452
42,480,060
70,646,937
56,397,452
539,749,398

% change
4.6%
3.8%
(5.4)%
3.7%
6.5%
2.0%
3.8%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
1,091,626,530
2,015,514,587
191,741,232
382,009,104
614,565,441
490,319,516
4,785,776,410

% change
6.0%
5.1%
4.6%
5.6%
10.0%
4.9%
6.0%

March 2012 Tax Facts

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.

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

$
$
$
$
$
$
$

March 2012
297,171,837
53,385,832
32,946,083
44,035,064
75,218,813
57,542,671
560,300,300

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
2,718,825,224
468,705,990
289,253,264
403,357,879
676,270,290
514,220,806
5,070,633,453

$
$
$
$
$
$
$

March 2011
287,692,472
51,036,340
31,496,137
42,480,060
70,646,937
56,397,452
539,749,398

% change
3.3%
4.6%
4.6%
3.7%
6.5%
2.0%
3.8%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
2,583,757,809
442,217,907
272,906,632
382,009,104
614,565,441
480,319,516
4,785,776,410

% change
5.2%
6.0%
6.0%
5.6%
10.0%
4.9%
6.0%

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 March 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

% Change

FYTD County Share

% Change

$
340,961
$ 1,304,975
$
907,008
$
383,488
$
299,245
$
339,065
$
184,845
$ 33,485,647
$ 1,478,063
$
718,861
$ 8,045,683
$ 2,148,605
$
337,873
$ 1,869,548
$ 1,541,965
$ 53,385,832

(5.9)%
42.6%
(24.5)%
6.0%
10.1%
(0.5)%
10.1%
3.6%
2.8%
(3.2)%
6.8%
21.4%
5.1%
3.0%
4.5%
4.6%

$
3,064,104
$ 12,612,008
$
8,067,932
$
3,421,258
$
2,640,474
$
3,268,821
$
1,424,762
$ 293,593,072
$ 12,789,801
$
7,157,535
$ 68,547,833
$ 19,497,910
$
3,025,018
$ 16,912,978
$ 12,682,482
$ 468,705,990

0.8%
12.2%
(2.5)%
6.0%
12.0%
19.5%
12.6%
4.9%
(0.2)%
3.1%
5.6%
33.7%
6.5%
6.3%
5.2%
6.0%

Transaction Privilege and Severance Tax Collections by Class
Page 7

March 2012 Tax Facts

Tax Rate
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 Telecomm.

March 2012

% Change

6.6

$

164,052

(13.1)%

6.6
6.6
6.6

$
259,287
$ 34,573,479
$ 13,075,492

6.6
6.6
6.6
6.6
6.6
0

Fiscal Year
Total

% Change

1,674,716

14.5%

3.6%
12.5%
0.3%

$
2,472,746
$ 376,185,969
$ 116,042,595

7.9%
1.5%
0.8%

$
5,023
$
391,989
$
880,892
$ 45,227,224
$ 4,831,695
$
0

(69.2)%
(1.8)%
(9.3)%
(2.7)%
(30.2)%
NA

$
34,315
$
3,424,251
$
9,001,793
$ 360,883,690
$ 35,628,349
$
36

(23.1)%
(5.1)%
(4.7)%
6.0%
(4.7)%
NA

6.6
6.6
6.6
2.5
0
6.5

$ 12,850,943
$ 35,047,345
$ 202,237,246
$ 3,201,743
$
0
$ 12,151,448

(1.3)%
(5.0)%
(6.9)%
(19.9)%
NA
(17.6)%

$ 117,935,118
$ 357,937,565
$ 1,778,460,462
$
30,821,751
$
26
$
80,944,580

3.8%
8.0%
8.7%
14.1%
NA
(3.6)%

0
6.6

$
0
$ 18,120,799

NA
5.3%

$
$

0
200,560,395

NA
9.4%

0
$.0305/.0105 gal

-------

$

$
$
$
$
$

0
441,939
47,236
405,609
1,348,102

NA
(18.9)%
NA
(34.3)%
(2.7)%

$
$
$
$
$

(76)
2,532,374
698,661
3,664,062
12,277,075

NA
(32.6)%
NA
(24.2)%
(1.9)%

$

6

NA

$

(774)

NA

$
(73)
$ 385,261,475

NA
(4.8)%

$
83,619
$ 3,491,263,298

NA
6.5%

$0.20/month per

911 Wireline

active service
$0.20/month per

911 Wireless
Total

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

March 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

March 2012
$
3,281,039
$
8,297,196
$ 691,469,570
$ 261,509,838
$
100,461
$
7,839,772
$ 17,617,846
$ 904,544,482
$ 96,633,904
$
0
$ 257,018,853
$ 700,946,896
$4,044,640,105
$ 128,069,705
$
0
$ 220,935,410
$
0
$ 367,375,650
$
0
$7,710,280,727

% Change
(13.1)%
3.6%
12.5%
0.3%
(69.2)%
(1.8)%
(9.3)%
(2.7)%
(30.2)%
NA
(1.3)%
(5.0)%
(6.9)%
(19.9)%
NA
(17.6)%
NA
6.6%
NA
(4.8)%

Fiscal Year Total
$
33,550,843
$
79,127,858
$ 7,523,719,371
$ 2,320,851,896
$
686,307
$
68,485,025
$ 180,035,864
$ 7,217,674,164
$ 712,566,988
$
1,209
$ 2,358,783,050
$ 7,158,793,953
$35,568,964,143
$ 1,232,870,048
$
12
$ 1,471,719,186
$
0
$ 4,026,565,738
$
(2,529)
$69,954,393,126

% Change
12.7%
11.2%
3.8%
1.2%
(31.0)%
(7.2)%
(9.3)%
4.4%
(5.9)%
(30.9)%
3.3%
7.5%
4.2%
4.4%
NA
(3.4)%
NA
7.0%
(83.3)%
4.2%

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 March 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 February 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

March 2012 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in March 2012. The table compares the
receipts to March 2011 and also compares fiscal year (FY) totals. Figures may not add to total due
to rounding.

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

March 2012
$ 2,354,403
$ 1,399,108
$ 1,723,785
$ 23,457,851
$ 1,565,346
$
525
$ 30,501,018

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (11/12)
$ 23,865,683
$ 11,794,032
$ 15,314,552
$ 223,300,971
$ 13,966,003
$
4,975
$ 288,246,166

March 2011
3,109,771
1,590,998
2,601,574
26,240,199
1,376,399
575
34,919,516

% Change
(24.3)%
(12.1)%
(33.7)%
(10.6)%
13.7%
(8.7)%
(12.7)%

Fiscal Year (10/11)
$ 21,983,755
$ 10,426,849
$ 15,870,609
$ 227,313,683
$ 13,533,912
$
4,535
$ 289,133,343

% Change
8.6%
13.1%
(3.5)%
(1.8)%
3.2%
9.7%
3.2%

$
$
$
$
$
$
$

*Through March 2012, $679,600 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

March 2012
$ 1,648,082
$ 349,776
$ 430,946
$ 1,860,069
$
70,441
$
475

Fiscal Year (11/12)
$ 16,705,978
$ 2,948,503
$ 3,828,637
$ 17,935,948
$
628,470
$
4,850

Total

$ 4,359,789

$ 42,052,386

Page 10

March 2012 Tax Facts

Other dedicated revenues from luxury taxes:

March 2012
Corrections Fund
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund4
Early Childhood Development and Health Fund5

$
$
$
$
$
$
$

2,336,162
5,031,160
7,546,740
726,929
289,235
233,394
9,977,560

Fiscal Year (11/12)
$
$
$
$
$
$
$

21,211,831
47,039,610
70,559,418
6,550,144
2,613,572
2,255,929
95,963,204

Bingo Tax
March 2012
March 2011
% change

$
$

Monthly
33,158
39,554
(16.2)%

$
$

FYTD
361,415
366,296
(1.3)%

March 2012
March 2011
% change

$
$

Monthly
0
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
March 2012
March 2011
% change

Monthly
$ 11,542,653
$ (426,016)
26.1%

FYTD
$ 55,595,900
$ 66,722,868
76.3%

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

March 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
March 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

March 2012 Tax Facts

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

$

32,043
12,863
22,827

4,885
3,480
1,961

$

33,486
36,569
113,990
12,155
287,880
9,052
24,644

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

$

432,069
8,619
47,536
3,660
19,829

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

$

49,406
4,342
12,050
100,366
15,152
2,315

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

$

15,657
62,747
31,912

2,387
9,566
4,865

$

21,718
4,565

3,311
696

$

20,223
24,119

3,083
3,677

$

500,078
333,717
22,059
32,896
1,548,831
208,570
147,515
$12,607
1,367,332
1,487,160
428,167
36,228
35,919
2,879,857
84,092
1,010,578
9,482,517
172,913

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
$ 1,425,921
770,844
1,060,784
42,931
41,738
40,380

TOTAL

Page 13

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

$

259,360
31,623
184,110
344,547

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

$

33,145
28,088
69,923
36,667
26,972
63,331

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

$

229,324
269,009
165,685
37,074
3,411,662

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

$

235,090
318,598
77,565
109,090
167,502
12,791
9,354
285,217
18,609

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

$

136,679
5,989

20,837
913

$

71,321
70,953
26,874
73,892
25,542
2,912
261,347
254,650
65,798

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

$

167,298
93,715
18,904
610,446

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

$ 32,946,083

5,022,708

March 2012 Tax Facts

TABLE 4
County Tax Collections
March 2012
Capital
Projects
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

$ 188,154

Excise
$
87,497
$ 543,003
$ 781,320
$ 214,250
$ 157,927
$ 113,358
$ 117,155

Hospital/
Health Svc

Jail

$

$

380

Rental Car

Road

$

$

0

$

117,155

$ 109,777
$ 438,142

$ 26,186,537

$ 142,345

$ 5,713,373
$ 1,082,903

$ 200,168

$ 212,901

Page 14

Stadium

221,769

$ 2,404,006

456,647
406,139

$ 1,043,626
$ 211,706
$ 974,249
$ 1,069,264

Sports &
Tourism
Authority

781,866

$ 9,701,409
$
$

Judgment

RV
Surcharge

$ 211,000
$ 487,123
$ 1,069,266

March 2012 Tax Facts

$ 21,535

$ 2