ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

December 31, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

SEPTEMBER TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
September 2012

Fiscal Year Total

Individual Income Tax
Net Collections

$ 285,049,708

$

0.8%

Percent Change

756,972,322
1.7%

Corporate Income Tax
Net Collections

$ 132,923,917

Percent Change

$

(11.8)%

176,116,895
(0.4)%

Transaction Privilege, Severance & Use Taxes
Net Collections

$ 314,805,532

Percent Change

$

939,344,300

4.4%

4.2%

$ 732,779,157

$ 1,872,433,517

4.2%

2.7%

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

September 2012 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

September 2012
$ 96,007,199
248,480,418
(13,996,988)
(42,798,670)
(2,625,000)
$ 285,049,708

September 2011
$ 88,858,967
248,015,644
(16,174,574)
(35,368,620)
(2,625,000)
$ 282,706,417

% Change
8.0%
0.2%
(13.5)%
21.0%
0.0%
0.8%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(12/13)
$ 128,061,245
805,644,558
(40,462,470)
(128,396,011)
(7,875,000)
$ 756,972,322

Fiscal Year Total
(11/12)
$ 119,410,954
788,618,805
(49,633,828)
(106,105,860)
(7,875,000)
$ 744,415,070

% Change
7.3%
2.2%
(18.5)%
21.0%
0.0%
1.7%

Note: Use tax collections of $63,702 is reflected in TPT & Use Taxes.

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 588.60
$ 582.32

1,950,899
1,870,298

% Change

1.08%

4.31%

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

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

Monthly
$ 83,724,224
$ 75,545,332
10.8%
$
1,918
$
1,846
3.9%
$ 6,518,598
$ 7,209,824
(9.6)%

Cumulative
$ 223,973,765
$ 201,176,332
11.3%
$
1,406
$
1,321
6.4%
$ 39,909,750
$ 41,327,559
(3.4)%

Monthly Total
Monthly Total
% change

$ 90,242,822
$ 82,755,156
9.0%

$ 263,883,515
$ 242,503,892
8.8%

Page 2

September 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
January 2011 through March 2012, $807.1 million was received for the first quarter of 2011. The
latest complete quarter (15 months of information has been compiled) is the third quarter of 2011,
which shows an increase of 5.35% in withholding payments over the third quarter of 2010. Growth
in quarters for which information is still being gathered is as follows:
3rd Quarter 2011
1st Quarter 2011
3rd Quarter 2012

5.35%
9.28%
(0.65)%

4th Quarter 2011
2nd Quarter 2012

(2.96)%
4.12%

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

September 2012 Calendar Year Total
$ 105
$ 5,794,635
$ 68
$
26,525
15
807,178

Contributions on the Individual Income Tax Return
Through September 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
732
7,279
5,193
448
1,976
1,790
3,300
7,131
4,154
347
26
29
157

Page 3

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

Amount
68,019
155,803
113,596
14,226
41,127
30,468
66,366
149,374
93,617
8,919
533
640
5,494

Average
$ 92.92
$ 21.40
$ 21.87
$ 31.75
$ 20.81
$ 17.02
$ 20.11
$ 20.95
$ 22.54
$ 25.70
$ 20.50
$ 22.07
$ 34.99

September 2012 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
September 2012 September 2011
Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

% Change

$ 135,770,478
(2,846,561)
$ 132,923,917

$ 122,797,191
(3,943,140)
$ 118,854,052

10.6%
(27.8)%
11.8%

Current Fiscal
Year Total

Prior Fiscal
Year Total

% Change

$ 193,195,560
(17,078,665)
$ 176,116,895

$ 194,136,233
(17,268,240)
$ 176,867,994

(0.5)%
(1.1)%
(0.4)%

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.
September 2012
September 2011
% Change

$ 122,894,447
$ 110,773,363
10.9%

Calendar Year Total
Calendar Year Total
% Change

$ 459,775,740
$ 414,642,215
10.9%

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

September 2012
September 2011
CY 2012
CY 2011

Less
than
$50,00
0

$50,000
up to
$100,000

755
656
2,811
2,516

$100,001
up to
$500,000

112
100
415
350

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

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

$10,000,001
and more

Total

% change

23
18
84
64

18
16
66
66

0
0
0
0

1,056
919
3,892
3,443

14.9%

148
129
516
447

13.0%

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

September 2012
September 2011

$ 8,886,627

$ 7,783,946

$ 34,283,927

$ 15,525,300

$ 37,893,829

$ 104,373,629

$ 7,665,057

$ 7,235,944

$ 30,675,666

$ 12,815,136

$ 34,582,000

$ 92,973,803

CY 2012
CY 2011

$ 31,463,776

$ 29,639,192

$ 117,924,180

$ 57,685,556

$ 153,825,816

$ 390,538,520

$ 27,232,446

$ 24,822,670

$ 104,037,550

$ 44,331,396

$ 146,254,139

$ 346,678,201

Total

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 11/12 by corporate fiscal year. For
example, in FY 11/12, 41.7% of the refund dollars paid were for corporate fiscal years ending in
2007 or before. The percentages are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 11/12

07 & Prior
41.7%

08
3.1%

09
7.1%

10
36.6%

11
11.4%

12
0.1%

Corporate Fiscal Year-End:
FY 12/13

08 & Prior
50.1%

09
3.1%

10
2.2%

11
42.9%

12
1.7 %

13
0.0%

Page 4

September 2012 Tax Facts

%
change
12.3%
12.7%

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.
September 2012
September 2011
% Change

$ 6,251,036
$ 5,621,070
(35.2)%

Calendar Year Total
Calendar Year Total
% Change

$ 68,454,838
$ 62,203,802
(21.6)%

CORPORATE INCOME TAX DOCUMENT COUNT
The Arizona Department of Revenue received 135,425 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)

214
0.2%

35,831
26.4%

86,221
63.7%

682
0.5%

12,477
9.2%

Through September 2012, 103,407 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)

101
0.1%

24,172
23.4%

67,712
65.5%

472
0.4%

10,950
10.6%

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 September 2011, the Department of
Revenue received 99,950 documents with a fiscal year-end of 2010. Compared to 2011
documents, the Department has seen a 3.5% 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 2012/13 is 15.0% of net proceeds from Fiscal Year 2010/11 income tax. Amounts returned
for September 2012 are shown on Table 2 located at the end of this report.

Page 5

September 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

September 2012
$ 129,128,586
$ 246,370,239
$
23,898,844
$
46,529,948
$
78,565,390
$
58,374,843
$ 582,867,850

September 2011
$ 125,327,038
$ 238,660,128
$
19,608,030
$
44,821,978
$
74,476,988
$
56,468,614
$ 559,362,776

% change
3.0%
3.2%
21.9%
3.8%
5.5%
3.4%
4.2%

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

Fiscal Year
Total (12/13)
387,429,111
733,620,135
72,099,865
138,824,324
234,731,415
178,128,982
1,744,833,833

Fiscal Year
Total (11/12)
373,283,981
700,241,675
72,917,938
133,482,581
221,688,216
167,520,404
1,669,134,795

% change
3.8%
4.8%
(1.1)%
4.0%
5.9%
6.3%
4.5%

$
$
$
$
$
$
$

Page 6

$
$
$
$
$
$
$

September 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

September 2012
$ 314,805,532
$
52,309,990
$
32,282,147
$
46,529,948
$
78,565,390
$
58,374,843
$ 582,867,850

September 2011
$ 301,493,454
$
50,769,983
$
31,331,760
$
44,821,978
$
74,476,988
$
56,468,614
$ 559,362,776

% change
4.4%
3.0%
3.0%
3.8%
5.5%
3.4%
4.2%

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

Fiscal Year
Total (12/13)
939,344,300
156,947,533
96,857,278
138,824,324
234,731,415
178,128,982
1,744,833,833

Fiscal Year
Total (11/12)
901,905,258
151,217,341
93,320,995
133,482,581
221,688,216
167,520,404$
1,669,134,795

% change
4.2%
3.8%
3.8%
4.0%
5.9%
6.3%
4.5%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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 September 2012 is shown in the County Share column.
County Share % Change
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

$
340,597
$ 1,572,947
$
896,567
$
376,879
$
279,905
$
333,583
$
150,286
$ 32,577,524
$ 1,480,463
$
807,453
$ 7,673,026
$ 2,171,043
$
321,401

FYTD County Share

% Change

(3.0)%
10.0%
4.1%
0.8%
3.7%
(6.2)%
10.4%
1.7%
22.5%
0.6%
3.8%
3.0%
1.7%

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

1,032,647
4,736,919
2,738,798
1,151,677
831,788
976,082
476,822
97,793,502
4,483,033
2,482,887
22,867,902
6,503,249
970,591

1.6%
9.8%
4.4%
1.8%
(2.2)%
(17.5)%
16.5%
3.3%
10.5%
1.5%
4.4%
3.3%
1.1%

1,947,358
1,380,960

6.2%
5.4%

$
$

5,791,289
4,110,346

4.1%
7.5%

$ 52,309,990

3.0%

$ 156,947,533

3.8%

$
$

Page 7

September 2012 Tax Facts

Transaction Privilege and Severance Tax Collections by Class
September
2012

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
Jet Use
Rental Occupancy
Jet Fuel
Telecomm Devices
911 Telecomm.

Fiscal Year
Total

% Change

% Change

6.6

$

264,215

4.2%

$

546,776

(16.7)%

6.6
6.6
6.6

$
$
$

290,014
55,063,956
14,366,142

(4.3)%
2.7%
11.2%

$
$
$

893,554
158,519,844
36,498,152

(5.7)%
8.0%
(5.1)%

6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$

5,187
346,087
949,705
41,564,063
3,031,755
(561)

(10.4)%
(4.2)%
(3.0)%
14.2%
(14.5)%
NA

$
$
$
$
$
$

132,161
1,198,013
2,788,815
121,943,205
11,658,679
0

NA
7.8%
(3.1)%
7.8%
(5.5)%
NA

6.6
6.6
6.6
2.5
0
6.5

$ 12,672,290
$ 42,811,493
$ 193,902,062
$
2,391,273
$
0
$
7,617,437

5.9%
(3.0)%
3.1%
(37.3)%
NA
5.0%

$
$
$
$
$
$

39,051,347
128,838,448
587,178,439
6,689,398
0
23,679,233

6.5%
2.9%
5.3%
(46.0)%
NA
1.0%

0
6.6
$.0305/.0105
gal
0
----------

$
$

0
23,898,844

NA
21.9%

$
$

0
72,099,855

NA
(1.1)%

$
$
$
$
$

18,531
0
206,692
387,185
1,467,939

NA
NA
(7.4)%
(0.7)%
(7.0)%

$
$
$
$
$

42,306
0
768,518
1,162,781
4,100,042

NA
NA
(15.9)%
(10.0)%
0.4%

$

82,794

NA

$

82,794

NA

$
0
$ 401,337,104

NA
4.2%

$
0
$ 1,197,872,362

NA
4.1%

$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

September 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

September 2012
$
5,284,303
$
9,280,452
$ 1,101,279,122
$ 287,322,846
$
103,744
$
6,921,746
$
18,994,094
$ 831,281,264
$
60,635,096
$
(12,463)
$ 253,445,797
$ 856,229,865
$ 3,878,041,245
$
95,650,923
$
0
$ 138,498,861
$
0
$ 480,041,686
$
0
$ 8,022,998,580

% Change
3.0%
(4.3)%
2.7%
11.2%
(10.4)%
(4.2)%
(3.0)%
14.2%
(14.5)%
N/A
5.9%
(3.0)%
3.1%
(37.3)%
N/A
5.0%
N/A
22.2%
N/A
3.8%

Fiscal Year Total
$
10,935,521
$
28,593,720
$ 3,170,396,871
$
729,963,050
$
2,643,224
$
23,960,255
$
55,776,309
$ 2,438,864,104
$
233,173,585
$
(1)
$
781,026,947
$ 2,576,768,967
$ 11,743,566,554
$
267,575,915
$
0
$
430,531,517
$
0
$ 1,447,636,902
$
0
$ 23,941,413,440

% Change
(17.1)%
(5.7)%
8.0%
(5.1)%
N/A
7.8%
(3.1)%
7.8%
(5.5)%
N/A
6.5%
2.9%
5.3%
(46.0)%
N/A
1.0%
N/A
(1.0)%
N/A
3.6%

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 September 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 June 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

September 2012 Tax Facts

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

September 2012
$ 1,460,268
$
792,424
$ 1,671,801
$ 27,113,056
$ 1,400,237
$
250
$ 32,438,036

September 2011
$ 1,218,375
$
715,591
$ 1,873,899
$ 30,171,981
$ 1,407,413
$
675
$ 35,387,934

% Change
19.9%
10.7%
(10.8)%
(10.1)%
(0.5)%
(63.0)%

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (11/12)
$ 7,219,192
$ 3,044,846
$ 5,179,217
$ 76,342,660
$ 4,637,359
$
1,250
$ 96,424,524

Fiscal Year (10/11)
$ 7,546,614
$ 3,337,503
$ 5,270,031
$ 79,439,164
$ 4,734,468
$
1,600
$ 100,329,380

% Change
(4.3)%
(8.8)%
(1.7)%
(3.9)%
(2.1)%
(21.9)%

(8.3)%

(3.9)%

*Through September 2012, $335,600 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
Total

September 2012

Fiscal Year (11/12)

$ 1,022,188
$ 198,105
$ 417,950
$ 2,007,086
$
63,011
$
250
$ 3,708,590

$ 5,053,434
$
761,210
$ 1,294,804
$ 6,159,147
$
208,681
$
1,250
$ 13,478,526

Page 10

September 2012 Tax Facts

Other dedicated revenues from luxury taxes:

September 2012
Corrections Fund
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund4

$ 1,853,394
$ 5,849,985
$ 8,774,978
$
545,779
$
216,304
$
266,217
5
Early Childhood Development and Health Fund
$11,222,789

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

6,522,371
16,269,520
24,404,281
1,985,675
792,260
757,818.90
32,214,073

Bingo Tax
September 2012
September 2011
% change

$
$

Monthly
24,742
28,719
(13.8)%

$
$

FYTD
108,670
112,079
(3.0)%

September 2012
September 2011
% change

$
$

Monthly
0
0
NA

$
$

FYTD
0
200,652
NA

Estate Tax

Unclaimed Property
September 2012
September 2011
% change

Monthly
$ 4,673,133
$ 787,786
NA

FYTD
$ 19,346,609
$
964,131
NA

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

September 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 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

$

41,583
29,623
16,693

4,885
3,480
1,961

$

43,455
47,456
147,927
15,773
373,589
12,768
31,981

5,105
5,575
17,378
1,853
43,888
1,500
3,757

$

560,707
12,768
61,689
12,768
25,733

65,870
1,500
7,247
1,500
3,023

$

64,115
12,768
10,425
130,247
19,663
12,768

7,532
1,500
1,500
15,301
2,310
1,500

$

20,319
81,429
41,412

2,387
9,566
4,865

$

28,184
12,768

3,311
1,500

$

26,243
31,300

3,083
3,677

$

648,962
433,073
28,627
42,689
2,009,955
270,666
191,434
16,361
1,774,419
1,929,922
555,642
47,014
46,613
3,737,258
109,128
1,311,451
12,305,684
224,393

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
$ 1,850,451
1,000,342
1,376,604
55,713
54,164
52,402

TOTAL

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

$

336,577
41,038
238,924
447,127

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

$

43,013
36,450
90,741
47,584
35,003
82,186

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

$

297,599
349,099
215,013
48,112
4,427,394

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

$

305,082
413,452
100,658
141,568
217,371
16,599
12,768
370,133
24,149

35,840
48,571
11,825
16,631
25,536
1,950
1,500
43,482
2,837

$

177,371
12,768

20,837
1,500

$

92,554
92,078
34,875
95,891
33,147
12,768
339,156
330,465
85,387

10,873
10,817
4,097
11,265
3,894
1,500
39,843
38,822
10,031

$

217,107
121,616
24,533
792,191

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

$ 42,798,670

5,027,850

*Population adjusted to reflect minimum requirement of 1,500 per HB 2391, Chapter 290, 2nd Regular Session, 2008.
Page 12

September 2012 Tax Facts

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

$

31,397
22,367
12,604

4,885
3,480
1,961

$

32,811
35,832
111,693
11,910
282,079
8,870
24,147

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

$

423,362
8,445
46,578
3,586
19,430

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

$

48,410
4,255
11,807
98,343
14,847
2,269

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

$

15,342
61,483
31,269

2,387
9,566
4,865

$

21,281
4,473

3,311
696

$

19,815
23,633

3,083
3,677

$

490,000
326,992
21,615
32,233
1,517,619
204,367
144,542
12,353
1,339,777
1,457,190
419,538
35,498
35,196
2,821,822
82,397
990,213
9,291,423
169,428

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
$ 1,397,185
755,310
1,039,407
42,066
40,897
39,566

TOTAL

Page 13

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

$

254,133
30,986
180,400
337,604

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

$

32,477
27,521
68,514
35,928
26,429
62,055

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

$

224,703
263,588
162,346
36,327
3,342,910

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

$

230,352
312,177
76,002
106,891
164,126
12,533
9,165
279,469
18,234

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

$

133,924
5,868

20,837
913

$

69,883
69,523
26,332
72,403
25,028
2,854
256,080
249,518
64,472

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

$

163,927
91,826
18,523
598,145

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

$ 32,282,147

5,022,708

September 2012 Tax Facts

TABLE 4
County Tax Collections
September 2012
Capital
Projects
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz

$ 280,426

Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

Excise

Hospital/
Health Svc

$
84,322
$ 565,210
$ 1,122,924
$ 244,454
$ 157,572
$ 152,329
$
74,595
$
$

495,266
533,017

$
$

994,316
193,022

1,708

$

917,189

Judgment

Rental Car

Road

Sports &
Tourism
Authority

$ 1,122,524
$

$
74,595
$ 9,861,867

$ 198,478

$ 1,130,319
$

Jail

RV
Surcharge

$ 182,848

Page 14

$

192,934

$

565,159

$

917,190

254,193

$ 73,748
$ 364,149

$ 27,053,065

$ 109,075

$
$

September 2012 Tax Facts

5,831,941
1,034,155

$ 1,391,121

$ 7,519

Stadium