ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

October 1, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

MAY 2012 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
May 2012

Fiscal Year Total

$193,773,799

$2,345,978,500

(3.7)%

10.8%

$10,052,572

$537,678,220

(76.3)%

19.3%

$306,889,871

$3,350,527,417

7.6%

5.4%

$510,716,242

$6,234,184,137

(3.4)%

8.5%

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

May 2012 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
May 2012
18,438,554
284,421,959
(70,197,447)
(35,368,620)
(2,625,000)
$ 193,773,799

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

$

Fiscal Year Total
(11/12)
$ 914,186,821
3,083,419,996
(1,233,698,496)
(389,054,822)
(28,875,000)
$ 2,345,978,500

May 2011
19,620,611
290,763,817
(69,629,415)
(39,500,543)
$ 201,254,519

% Change
(6.0)%
(2.2)%
0.8%
(10.5)%
N/A
(3.7)%

Fiscal Year Total
(10/11)
$ 762,977,038
2,980,703,675
(1,192,533,197)
(434,505,977)
$ 2,116,641,539

% Change
20.0%
3.4%
3.5%
(10.5)%
N/A
10.8%

$

Note: Use tax collections of $1,639,767 is reflected in TPT & Use Taxes.

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 582.28
$ 572.03

1,863,320
1,777,501

% Change

1.79%

4.83%

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 May 2012 for tax year 2011 are as follows:
May 2012
May 2011
May 2012
May 2011
May 2012
May 2011
May 2012
May 2011

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

Monthly
$ 5,569,063
$ 3,073,073
81.2%
$
774
$
506
53.0%
$ 4,574,094
$ 4,739,863
(3.5)%

Cumulative
$ 57,072,675
$ 49,113,099
16.2%
$
872
$
794
9.8%
$ 24,151,065
$ 24,375,045
(0.9)%

Monthly Total
Monthly Total
% change

$ 10,143,157
$ 7,812,936
29.8%

$ 81,223,739
$ 73,488,144
10.5%

Page 2

May 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 first quarter of 2011,
which shows an increase of 9.27% in withholding payments over the first quarter of 2010. Growth
in quarters for which information is still being gathered is as follows:
2nd Quarter 2011
4th Quarter 2011
2nd Quarter 2012

13.76%
(2.97)%
(1.00)%

3rd Quarter 2011
1st Quarter 2012

5.35%
9.29%

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

May 2012
$ 269,135
$
2,255
37,583

Calendar Year Total
$ 5,644,875
$
26,223
788,103

Contributions on the Individual Income Tax Return
Through May 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
700
7,119
5,058
429
1,923
1,740
3,214
6,972
4,040
332
24
27
147

Page 3

Amount
$ 74,515
$ 152,217
$ 112,192
$ 13,413
$ 40,572
$ 29,507
$ 67,283
$ 145,102
$ 93,804
$ 8,712
$
413
$
565
$ 4,377

Average
$ 106.45
$ 21.38
$ 22.18
$ 31.26
$ 21.10
$ 16.96
$ 20.93
$ 20.81
$ 23.22
$ 26.24
$ 17.21
$ 20.93
$ 29.78

May 2012 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
May 2012
$

45,069,600
(35,017,028)
$
10,052,572

Gross Collections
Refunds
Net Collections

% Change
(4.1)%
N/A
(76.3)%

Prior Fiscal
Year Total

% Change

$ 544,303,042
(93,471,560)
$ 450,831,482

18.4%
14.2%
19.3%

$

Current Fiscal
Year Total
$

644,437,451
(106,759,230)
$ 537,678,220

Gross Collections
Refunds
Net Collections

May 2011
46,972,820
(4,564,706)
42,408,114

$

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.
May 2012
May 2011
% Change

$ 34,847,694
$ 37,894,449

(8.0)%

Calendar Year Total
Calendar Year Total
% Change

$ 185,336,627
$ 160,729,357

15.3%

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
May 2012
May 2011
CY 2012
CY 2011

Less
than
$50,000

$50,000
up to
$100,000

94
83
1,095
986

$100,001
up to
$500,000

14
15
147
129

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

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

$10,000,001
and more

Total

% change

2
2
30
21

7
9
26
27

0
0
0
0

141
130
1,491
1,340

8.5%

24
21
193
177

11.3%

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

Total

% change

May 2012
May 2011
CY 2012
CY 2011

$ 1,040,961
$
762,875
$ 11,408,488
$ 9,583,568

$ 1,005,061
$ 1,095,000
$ 10,679,228
$ 9,076,026

$ 6,007,500
$ 4,734,190
$ 43,791,950
$ 42,661,006

$ 1,327,000
$ 1,225,000
$ 20,266,273
$ 13,628,334

$ 23,197,000
$ 24,587,000
$ 70,503,904
$ 59,147,639

$ 32,577,522
$ 32,404,065
$ 156,649,843
$ 134,096,573

0.5%
16.8%

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
42.2%

08
2.8%

09
7.0%

10
37.3%

11
10.6%

12
0.1%

Page 4

May 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.
May 2012
May 2011

% Change

$ 13,006,249
$ 4,359,024
198.4%

Calendar Year Total
Calendar Year Total
% Change

$ 37,862,909
$ 27,764,406
36.4%

CORPORATE INCOME TAX DOCUMENT COUNT
The Arizona Department of Revenue received 134,509 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)

207
0.2%

35,557
26.4%

85,696
63.7%

673
0.5%

12,376
9.2%

Through May 2012, 77,944 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)

44
0.1%

17,886
23.0%

50,199
64.4%

269
0.3%

9,546
12.2%

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 May 2011, the Department of
Revenue received 78,268 documents with a fiscal year-end of 2010. Compared to 2011
documents, the Department has seen a 0.4% 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 May 2012 are shown on Table 2 located at the end of this report.

Page 5

May 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

$
$
$
$
$
$
$

May 2012
134,057,413
238,234,037
22,419,432
45,517,967
77,280,578
58,318,164
575,827,591

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
1,436,583,393
2,609,902,236
245,147,569
496,915,293
835,969,200
637,428,226
6,261,945,916

Page 6

$
$
$
$
$
$
$

May 2011
127,552,662
221,024,850
20,168,948
43,499,418
72,303,792
57,059,966
541,609,637

% change
5.1%
7.8%
11.2%
4.6%
6.9%
2.2%
6.3%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
1,359,936,395
2,481,594,624
229,119,084
471,429,159
763,977,779
609,446,813
5,915,503,854

% change
5.6%
5.2%
7.0%
5.4%
9.4%
4.6%
5.9%

May 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

$
$
$
$
$
$
$

May 2012
306,889,871
54,306,658
33,514,353
45,517,967
77,280,578
58,318,164
575,827,591

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
3,350,527,417
581,959,933
359,145,848
496,915,293
835,969,200
637,428,226
6,261,945,916

$
$
$
$
$
$
$

May 2011
285,186,711
51,671,584
31,888,166
43,499,418
72,303,792
57,059,966
541,609,637

% change
7.6%
5.1%
5.1%
4.6%
6.9%
2.2%
6.3%

$
$
$
$
$
$
$

Fiscal Year
Total (10/11)
3,179,755,771
550,910,234
339,984,099
471,429,159
72,303,792
609,446,813
5,915,503,854

% change
5.4%
5.6%
5.6%
5.4%
NA
4.6%
5.9%

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 May 2012 is shown in the County Share column.
County Share % Change

FYTD County Share

% Change

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

$
355,580
$ 1,432,613
$
942,433
$
398,855
$
326,307
$
342,636
$
161,620
$ 34,132,175
$ 1,489,311
$
797,891
$ 7,922,218
$ 2,262,236
$
339,427
$ 1,969,341
$ 1,434,013

3.2%
11.3%
1.9%
5.7%
16.4%
(5.5)%
14.7%
3.7%
2.7%
2.2%
3.8%
38.4%
1.7%
6.2%
5.3%

$
3,793,133
$ 15,532,349
$ 10,032,665
$
4,234,244
$
3,308,019
$
3,971,372
$
1,776,120
$ 364,919,234
$ 15,899,506
$
8,773,336
$ 84,952,905
$ 24,331,970
$
3,730,688
$ 20,961,355
$ 15,743,035

0.7%
11.7%
(1.7)%
5.5%
12.8%
13.5%
12.7%
4.5%
0.3%
2.8%
5.1%
34.1%
5.6%
5.9%
4.9%

Total

$ 54,306,658

5.1%

$ 581,959,933

5.6%

Page 7

May 2012 Tax Facts

Transaction Privilege and Severance Tax Collections by Class
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.

May 2012

% Change

Fiscal Year
Total

% Change

6.6

$

441,023

NA

$

2,298,784

25.2%

6.6
6.6
6.6

$
$
$

237,162
31,618,044
13,326,237

(1.2)%
3.3%
NA

$
$
$

2,975,571
439,097,462
142,831,233

7.7%
1.1%
10.2%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

6,065
428,122
1,033,159
45,086,843
4,931,727
-

(83.0)%
(11.0)%
(13.8)%
6.3%
18.3%
NA

$
$
$
$
$
$

53,691
4,275,896
11,208,897
456,334,459
46,418,401
36

(34.8)%
(4.7)%
(8.3)%
7.7%
1.5%
(42.6)%

6.6
6.6
6.6
2.5
0
6.5

$ 14,523,365
$ 39,435,113
$ 206,088,436
$
3,225,131
$
$ 11,382,272

8.1%
4.8%
2.6%
(16.0)%
NA
4.1%

$ 148,511,882
$ 434,821,863
$ 2,206,147,317
$
37,453,078
$
26
$ 108,584,846

6.0%
6.0%
5.7%
5.0%
NA
5.8%

0
6.6

$
$

22,419,432

NA
11.2%

$
$

245,147,569

NA
7.0%

0

$
$
$
$
$

502,677
6,517
397,186
1,493,313

NA
(4.0)%
NA
(37.9)%
6.8%

$
$
$
$
$

(76)
3,573,929
721,044
4,464,466
15,035,378

NA
(23.6)%
NA
(24.8)%
(1.4)%

$

-

NA

$

(774)

NA

$
983
$ 396,582,807

NA
7.1%

$
84,602
$ 4,310,039,582

NA
5.5%

$.0305/.0105 gal

------$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

May 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

May 2012
$
8,820,463
$
7,589,199
$ 632,360,889
$ 266,524,736
$
121,293
$
8,562,432
$
20,663,180
$ 901,736,852
$
98,634,546
$
$ 290,467,294
$ 788,702,264
$ 4,121,767,981
$ 129,005,238
$
$ 206,950,401
$
$ 449,612,033
$
$ 7,931,518,800

% Change
NA
(1.2)%
3.3%
NA
(83.0)%
(11.0)%
(13.8)%
6.3%
18.3%
NA
8.1%
4.8%
2.6%
(16.0)%
NA
4.1%
NA
9.5%
NA
6.8%

Fiscal Year Total
$
46,032,202
$
95,218,257
$ 8,781,949,241
$ 2,856,624,671
$
1,073,824
$
85,517,917
$
224,177,941
$ 9,126,689,543
$
928,368,025
$
1,209
$ 2,970,318,327
$ 8,696,479,905
$ 44,122,700,528
$ 1,498,123,132
$
12
$ 1,974,269,481
$
$ 4,922,824,771
$
(2,602)
$ 86,330,366,458

% Change
25.3%
7.7%
1.1%
10.2%
(34.8)%
(4.7)%
(8.3)%
7.7%
1.5%
(30.9)%
6.0%
6.0%
5.7%
5.0%
NA
5.8%
NA
6.9%
NA
5.6%

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 May 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 May 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

May 2012 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in May 2012. The table compares the
receipts to May 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

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

May 2012
3,812,596
1,573,709
1,931,241
24,297,046
1,300,046
1,175
32,915,838

Fiscal Year (11/12)
$ 30,338,940
$ 14,651,947
$ 18,878,875
$ 272,704,435
$ 16,780,975
$
6,975
$ 353,362,147

$
$
$
$
$
$

May 2011
2,556,947
1,422,017
1,767,153
28,197,313
1,583,117
650

% Change
49.1%
10.7%
9.3%
(13.8)%
(17.9)%
84.6%

$

35,527,197

(7.4)%

Fiscal Year (10/11)
$ 27,444,289
$ 13,255,718
$ 19,786,459
$ 283,722,101
$ 16,962,172
$
6,760

% Change
10.5%
10.5%
(4.6)%
(3.9)%
(1.1)%
6.1%

$ 361,147,499

(2.2)%

*Through May 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

May 2012
$ 2,668,817
$ 393,426
$ 482,810
$ 1,055,013
$
58,502
$
1,175

Fiscal Year (11/12)
$ 21,237,258
$ 3,662,980
$ 4,719,717
$ 21,032,551
$
755,144
$
6,975

Total

$ 4,659,743

$ 51,414,624

Page 10

May 2012 Tax Facts

Other dedicated revenues from luxury taxes:

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

May 2012

Fiscal Year (11/12)

$ 2,820,479
$ 5,407,522
$ 8,111,283
$ 897,773
$ 359,725
$ 246,982
$10,412,306

$ 26,355,426
$ 57,524,918
$ 86,320,144
$ 8,159,275
$ 3,257,327
$ 2,767,079
$117,563,355

Bingo Tax
May 2012
May 2011
% change

$
$

Monthly
32,061
31,836
0.7%

$
$

FYTD
468,138
470,017
(0.4)%

May 2012
May 2011
% change

$
$

Monthly
0
0
NA

$
$

FYTD
200,825
437,372
(54.1)%

Estate Tax

Unclaimed Property
May 2012
May 2011
% change

Monthly
$ (2,402,669)
$ 6,663,402
NA

FYTD
$ 45,362,775
$ 58,241,556
(22.1)%

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

May 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
May 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

$

35,381
25,205
14,203

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

May 2012 Tax Facts

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

$

32,5959
13,085
23,221

4,885
3,480
1,961

$

34,063
37,200
115,956
12,364
292,846
9,208
25,069

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

$

439,522
8,768
48,356
3,723
20,171

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

$

50,258
4,417
12,258
102,097
15,414
2,355

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

$

15,927
63,830
32,462

2,387
9,566
4,865

$

22,093
4,644

3,311
696

$

20,572
24,535

3,083
3,677

$

508,703
339,473
22,440
33,463
1,575,546
212,168
150,059
12,825
1,390,917
1,512,811
435,552
36,853
36,539
2,929,530
85,542
1,028,009
9,646,076
175,896

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
$ 1,450,516
784,140
1,079,081
43,672
42,458
41,076

TOTAL

Page 13

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

$

263,833
32,168
187,286
350,490

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

$

33,716
28,572
71,130
37,300
27,438
64,424

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

$

233,280
273,649
168,542
37,713
3,470,509

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

$

239,145
324,093
78,903
110,971
170,391
13,012
9,515
290,137
18,930

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

$

139,036
6,092

20,837
913

$

72,551
72,177
27,337
75,166
25,983
2,963
265,855
259,042
66,933

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

$

170,184
95,331
19,230
620,976

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

$ 33,514,353

5,022,708

May 2012 Tax Facts

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

$ 223,361

$

4,548

Excise

$
$
$
$
$
$
$

97,173
587,946
894,284
241,086
148,409
132,626
82,624

$
$

444,070
498,202

$ 995,218
$ 210,023
$ 1,057,933
$ 921,690

Hospital/
Health Svc

Jail

$

Judgment

Rental Car

Road

$
82,624
$ 9,971,614

249,154

$ 77,482
$ 501,600

$ 26,616,990

$ 134,001

$ 5,708,322
$ 1,037,435

$ 198,204

Page 14

Sports &
Tourism
Authority

894,122
$

$ 182,479

RV
Surcharge

$ 209,831
$ 528,162
$ 921,691

May 2012 Tax Facts

$ 2,381,652

$ 9,468

Stadium