ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

December 31, 2012

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

OCTOBER 2012 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
October 2012

Fiscal Year Total

Individual Income Tax
Net Collections

$ 230,472,899

$

987,445,221

1.6%

Percent Change

1.7%

Corporate Income Tax
Net Collections

$

27,359,524

Percent Change

$

203,476,419

8.3%

0.7%

$ 304,390,327

$ 1,243,734,627

0.1%

3.1%

$ 561,781,108

$ 2,434,214,626

1.0%

2.3%

Transaction Privilege, Severance & Use Taxes
Net Collections
Percent Change

Total Big Three Tax Types
Net Collections
Percent Change

Page 1

October 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

October 2012
46,978,584
308,917,217
(79,557,591)
(42,798,670)
(2,625,000)
$ 230,472,899

$

October 2011
45,963,834
283,214,901
(64,441,742)
(35,368,620)
(2,625,000)
$ 226,743,373

% Change
2.2%
9.1%
23.5%
21.0%
0.0
1.6%

Fiscal Year Total
(11/12)
$ 165,374,788
1,071,833,706
(114,075,570)
(141,474,481)
(10,500,000)
$ 971,158,443

% Change
5.9%
4.0%
5.2%
21.0%
0.0%
1.7%

$

Fiscal Year Total
(12/13)
$ 174,598,188
1,114,561,775
(120,020,060)
(171,194,682)
(10,500,000)
$ 987,445,221

Note: Use tax collections of $505,343 is reflected in TPT & Use Taxes.

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 610.94
$ 606.07

2,011,494
1,926,887

% Change

0.80%

4.39%

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 October 2012 for tax year 2011 are as follows:
October 2012
October 2011
October 2012
October 2011
October 2012
October 2011
October 2012
October 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
5,945,866
5,115,566
16.2%
378
379
(0.3)%
69,489,371
54,378,599
27.8%

Cumulative
$ 229,919,631
$ 206,291,898
11.5%
$
1,313
$
1,244
5.6%
$ 109,399,122
$ 95,706,158
14.3%

$ 75,435,237
$ 59,494,165
26.8%

$ 339,318,753
$ 301,998,057
12.4%

$
$
$
$
$
$

October 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:
4th Quarter 2011
2nd Quarter 2012
4th Quarter 2012

(2.95)%
4.11%
13.59%

1st Quarter 2012
3rd Quarter 2012

9.28%
2.93%

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

October 2012
$
75
$ 3,867
10

Calendar Year Total
$ 5,794,710
$
30,392
807,188

Contributions on the Individual Income Tax Return
Through October 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
754
7,477
5,373
470
2,041
1,865
3,401
7,327
4,288
364
28
30
163

Page 3

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

Amount
69,212
161,639
119,519
14,439
42,874
33,320
69,011
155,322
97,044
9,480
643
660
6,286

Average
$ 91.79
$ 21.62
$ 22.24
$ 30.72
$ 21.01
$ 17.87
$ 20.29
$ 21.20
$ 22.63
$ 26.04
$ 22.96
$ 22.00
$ 38.56

October 2012 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
October 2012

October 2011

% Change

$ 41,787,184
(14,427,659)
$ 27,359,524

$ 37,655,035
(12,402,526)
$ 25,252,509

11.0%
16.3%
8.3%

Current Fiscal
Year Total

Prior Fiscal
Year Total

% Change

$ 234,982,743
(31,506,324)
$ 203,476,419

$ 231,791,269
(29,670,766)
$ 202,120,502

1.4%
6.2%
0.7%

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

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.
October 2012
October 2011
% Change

$ 29,945,473
$ 26,453,405
13.2%

$ 489,721,213
$ 441,095,620

Calendar Year Total
Calendar Year Total
% Change

11.0%

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

October 2012
October 2011
CY 2012
CY 2011

Less
than
$50,000

$50,000
up to
$100,000

176
156
2,987
2,672

$100,001
up to
$500,000

21
18
436
368

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

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

$10,000,001
and more

Total

% change

6
3
90
67

5
5
71
71

0
0
0
0

231
207
4,123
3,650

11.6%

23
25
539
472

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

Total

October 2012
October 2011

$ 1,878,498

$ 1,449,254

$

5,715,119

$ 5,038,804

$ 14,399,394

$ 28,481,069

$ 1,385,420

$ 1,240,755

$

6,531,600

$ 2,211,000

$ 13,216,000

$ 24,584,775

CY 2012
CY 2011

$ 33,342,274

$ 31,088,446

$ 123,639,299

$ 62,724,360

$ 168,225,210

$ 419,019,589

$ 28,617,866

$ 26,063,425

$ 110,569,150

$ 46,542,396

$ 159,470,139

$ 371,262,976

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
33.6%

09
4.9%

10
4.5%

11
55.6%

12
1.4 %

13
0.0%

Page 4

October 2012 Tax Facts

%
change
15.8%
12.9%

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.
October 2012
October 2011
% Change

$ 28,764,402
$ 39,327,009
(26.0)%

Calendar Year Total
Calendar Year Total
% Change

$ 97,219,240
$ 126,636,040
(23.2)%

CORPORATE INCOME TAX DOCUMENT COUNT
The Arizona Department of Revenue received 135,772 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)

219
0.2%

35,934
26.5%

86,428
63.6%

684
0.5%

12,507
9.2%

Through October 2012, 127,300 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)

128
0.1%

31,077
24.4%

83,522
65.6%

507
0.4%

12,066
9.5%

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 October 2011, the Department of
Revenue received 127,648 documents with a fiscal year-end of 2010. Compared to 2011
documents, the Department has seen a 0.3% 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 2012/13 is 15.0% of net proceeds from Fiscal Year 2010/11 income tax. Amounts returned
for October 2012 are shown on Table 2 located at the end of this report.

Page 5

October 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

$
$
$
$
$
$
$

October 2012
129,470,210
240,838,563
18,897,488
45,368,246
76,905,196
58,808,031
570,287,736

$
$
$
$
$
$
$

Fiscal Year
Total (12/13)
516,899,322
974,458,698
90,997,353
184,192,571
311,636,611
236,937,014
2,315,121,569

Page 6

$
$
$
$
$
$
$

October 2011
126,729,204
239,364,182
20,899,310
44,738,498
74,682,481
56,953,859
563,367,534

% change
2.2%
0.6%
(9.6)%
1.4%
3.0%
3.3%
1.2%

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
500,013,185
939,605,857
93,817,248
178,221,079
296,370,697
224,474,263
2,232,502,330

% change
3.4%
3.7%
(3.0)%
3.4%
5.2%
5.6%
3.7%

October 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

$
$
$
$
$
$
$

October 2012
304,390,327
52,448,382
32,367,553
45,368,246
76,905,196
58,808,031
570,287,736

$
$
$
$
$
$
$

Fiscal Year
Total (12/13)
1,243,734,627
209,395,915
129,224,830
184,192,571
311,636,611
236,937,014
2,315,121,569

$
$
$
$
$
$
$

October 2011
303,972,395
51,338,001
31,682,301
44,738,498
74,682,481
56,953,859
563,367,534

% change
0.1%
2.2%
2.2%
1.4%
3.0%
3.3%
1.2%

$
$
$
$
$
$
$

Fiscal Year
Total (11/12)
1,205,877,653
202,555,341
125,003,296
178,221,079
296,370,697
224,474,263
2,232,502,330

% change
3.1%
3.4%
3.4%
3.4%
5.2%
5.6%
3.7%

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 October 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

FYTD County Share

% Change

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

354,177
1,612,659
904,306
390,609
283,377
395,252
161,000
32,499,667
1,552,609
837,939
7,623,418
2,204,548
330,411

2.7%
5.8%
2.5%
2.9%
2.5%
8.8%
12.0%
1.6%
8.3%
3.8%
2.0%
2.3%
4.1%

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

1,386,824
6,349,578
3,643,105
1,542,286
1,115,165
1,371,334
637,822
130,293,169
6,035,642
3,320,827
30,491,320
8,707,796
1,301,002

1.9%
8.7%
3.9%
2.0%
(1.1)%
(11.3)%
15.3%
2.9%
9.9%
2.1%
3.8%
3.0%
1.9%

$
$

1,908,891
1,389,520

0.6%
3.6%

$
$

7,700,180
5,499,866

3.2%
6.5%

$

52,448,382

2.2%

$

209,395,915

3.4%

Page 7

October 2012 Tax Facts

Transaction Privilege and Severance Tax Collections by Class
Tax Rate

October 2012

% Change

Fiscal Year
Total

% Change

Transporting
Non-Metal Mining
Oil/Gas

6.6

$

272,534

13.1%

$

819,310

(8.7)%

6.6

$

276,214

3.1%

$

(3.7)%

Utilities

6.6

$

49,098,238

(6.6)%

Communications
Private
Car/Pipelines
Publishing
Job Printing

6.6

$

11,969,443

(6.0)%

1,169,768
$
207,618,081
$
48,467,596

6.6
6.6
6.6

$
$
$

22,700
288,858
1,050,561

NA
(16.9)%
3.6%

NA
1.9%
(1.3)%

Restaurants & Bars

6.6

$

40,572,600

7.0%

Amusements
Commercial Lease
Rental of Personal
Property

6.6
0

$
$

3,098,419
0

12.5%
NA

6.6

$

14,584,594

15.0%

Contracting

6.6

$

41,185,193

(3.8)%

Retail

6.6

$ 195,643,962

2.6%

Mining Severance
Timber Severance

2.5
0

$
$

3,336,689
0

(3.7)%
NA

Hotel/Motel
Membership
Camping

6.5

$

8,581,750

2.8%

154,861
1,486,871
3,839,376
$
162,515,805
$
14,757,098
0
$
53,635,941
$
170,023,641
$
782,822,401
$
10,026,087
0
$
32,260,983

0

$

0

NA

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

$

18,897,488

(9.6)%

$
$
$
$
$

18,646
0
205,703
284,790
1,345,413
$
(123,030)

38.4%
NA
(20.8)%
(29.3)%
(0.8)%
NA

$
0
$ 390,610,765

NA
0.5%

Use
Jet Use
Rental Occupancy
Jet Fuel
Telecomm Devices
911 Telecomm.

$0.20/month per

911 Wireline

active service

$
$
$

$

$

$

4.2%
(5.4)%

7.6%
(2.2)%
NA
8.6%
1.2%
4.6%
(36.8)%
NA
1.5%

0
$
90,997,343

NA
(3.0)%

$
$
$
$
$

60,952
0
974,222
1,447,571
5,445,456

NA
NA
(17.0)%
(14.6)%
0.1%

$

(40,236)

NA

$
0
$ 1,588,483,128

NA
3.2%

$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

October 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

October 2012
$
5,450,684
$
8,838,849
$ 981,964,758
$ 239,388,867
$
454,002
$
5,777,167
$
21,011,214
$ 811,452,004
$
61,968,380
$
0
$ 291,691,878
$ 823,703,861
$ 3,912,879,236
$ 133,467,549
$
0
$ 156,031,812
$
0
$ 379,537,241
$
0
$ 7,833,617,504

% Change
13.1%
3.1%
(6.6)%
(6.0)%
NA
(16.9)%
3.6%
7.0%
12.5%
NA
14.9%
(3.8)%
2.6%
(3.7)%
NA
2.8%
NA
(9.2)%
NA
0.5%

Fiscal Year Total
$
16,386,205
$
37,432,569
$ 4,152,361,629
$
969,351,917
$
3,097,226
$
29,737,422
$
76,787,522
$ 3,250,316,108
$
295,141,965
$
(1)
$ 1,072,718,825
$ 3,400,472,828
$ 15,656,445,791
$
401,043,464
$
0
$
586,563,329
$
0
$ 1,827,174,144
$
0
$ 31,775,030,944

% Change
(9.0)%
(3.7)%
4.2%
(5.4)%
NA
1.9%
(1.3)%
7.6%
(2.2)%
NA
8.6%
1.2%
4.6%
(36.8)%
NA
1.5%
NA
(2.8)%
NA
2.8%

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 October 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

October 2012 Tax Facts

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

October 2012
$ 2,277,781
$ 1,033,347
$ 1,859,542
$ 21,414,846
$ 1,516,274
$
850
$ 28,102,640

October 2011
$ 3,244,518
$ 1,413,122
$ 1,887,334
$ 24,523,337
$ 1,842,637
$
875
$ 32,911,823

% Change
(29.8)%
(26.9)%
(1.5)%
(12.7)%
(17.7)%
(2.9)%

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (11/12)
$ 9,496,974
$ 4,078,194
$ 7,038,758
$ 97,757,506
$ 6,153,633
$
2,100
$ 124,527,164

Fiscal Year (10/11)
$ 10,791,132
$ 4,750,625
$ 7,157,364
$ 103,962,502
$ 6,577,105
$
2,475
$ 133,241,202

% Change
(12.0)%
(14.2)%
(1.7)%
(6.0)%
(6.4)%
(15.2)%

(14.6)%

(6.5)%

*Through October 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

October 2012

Fiscal Year (11/12)

$ 1,594,447
$ 258,336
$ 464,885
$ 1,805,627
$
68,232
$
850
$ 4,192,377

$ 6,647,881
$ 1,019,546
$ 1,759,689
$ 7,964,774
$
276,914
$
2,100
$ 17,670,904

Page 10

October 2012 Tax Facts

Other dedicated revenues from luxury taxes:

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

Fiscal Year (11/12)

$
$
$
$
$
$
$

2,181,842
4,591,919
6,887,880
680,165
270,836
211,609
9,086,012

October 2012
October 2011
% change

$
$

Monthly
52,610
50,791
3.6%

$
$

FYTD
161,280
162,862
(1.0)%

October 2012
October 2011
% change

$
$

Monthly
0
173
NA

$
$

FYTD
0
200,825
NA

Early Childhood Development and Health Fund5

$
$
$
$
$
$
$

8,704,213
20,861,439
31,292,160
2,665,840
1,063,096
969,427
41,300,085

Bingo Tax

Estate Tax

Unclaimed Property
October 2012
October 2011
% change

Monthly
$ 18,631,426
$ 16,268,452
14.5%

FYTD
$ 37,978,035
$ 17,232,583
120.4%

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

October 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
October 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

October 2012 Tax Facts

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

$

31,480
$22,426
$12,637

4,885
3,480
1,961

$

32,898
35,927
111,988
11,941
282,825
8,893
24,211

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

$

424,482
8,468
46,701
3,596
19,481

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

$

48,538
4,266
11,838
98,603
14,886
2,275

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

$

15,382
61,646
31,351

2,387
9,566
4,865

$

21,337
4,485

3,311
696

$

19,868
23,695

3,083
3,677

$

491,296
327,857
21,672
32,318
1,521,634
204,908
144,925
12,386
1,343,322
1,461,045
420,648
35,592
35,289
2,829,287
82,615
992,832
9,316,004
169,877

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
$ 1,400,882
Surprise
757,308
Tempe
1,042,157
Tolleson
42,178
Wickenburg
41,005
Youngtown
39,671
Mohave County
Bullhead City
$
254,805
Colorado City
31,068
Kingman
180,877
Lake Havasu City
338,497
Navajo County
Holbrook
$
32,563
Pinetop/Lakeside
27,594
Show Low
68,696
Snowflake
36,023
Taylor
26,499
Winslow
62,219
Pima County
Marana
$
225,297
Oro Valley
264,285
Sahuarita
162,775
South Tucson
36,423
Tucson
3,351,754
Pinal County
Apache Junction
$
230,962
Casa Grande
313,003
Coolidge
76,203
Eloy
107,174
Florence
164,560
Kearny
12,566
Mammoth
9,189
Maricopa
280,209
Superior
18,282
Santa Cruz County
Nogales
$
134,279
Patagonia
5,884
Yavapai County
Camp Verde
$
70,068
Chino Valley
69,707
Clarkdale
26,402
Cottonwood
72,594
Dewey-Humboldt
25,094
Jerome
2,861
Prescott
256,758
Prescott Valley
250,178
Sedona
64,642
Yuma County
San Luis
$
164,360
Somerton
92,069
Wellton
18,572
Yuma
599,727
TOTAL

Page 13

$ 32,367,553

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

October 2012 Tax Facts

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

$ 276,886

Excise

$ 112,686
$ 559,328
$1,108,866
$ 254,576
$ 147,695
$ 140,604
$ 82,492

Hospital/
Health Svc

Jail

Judgment

Rental Car

Road

RV
Surcharge

$1,107,806
$

$

1

$
82,492
$ 9,782,507

265,215

$ 80,111
$ 633,421

$ 27,052,937

$ 172,628

$ 5,632,791
$ 1,045,916

$ 2,196,108

$ 469,530
$ 552,788

$

13,988

$1,003,649
$ 206,461
$1,119,974
$ 906,682

Sports &
Tourism
Authority

$ 199,828

$ 178,131

Page 14

$
$
$

205,659
559,946
906,606

October 2012 Tax Facts

$ 6,539

Stadium