ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

February 27, 2013

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

DECEMBER 2012 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
December 2012

Fiscal Year Total

$364,753,467

$1,584,583,023

16.0%

5.4%

$95,002,909

$295,309,749

(26.8)%

(9.4)%

$308,624,715

$1,861,103,164

4.9%

4.2%

$768,381,091

$3,740,995,936

4.1%

3.4%

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

December 2012 Tax Facts

INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

December 2012
$
72,572,642
340,258,642
(2,649,716)
(42,798,670)
(2,625,000)
$ 364,753,467

December 2011
$
55,737,868
299,514,368
(2,903,452)
(35,368,620)
(2,625,000)
$ 314,355,164

% Change
30.2%
13.6%
(8.7)%
21.0%
0.0%
16.0%

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Job Creation
Net Collections

Fiscal Year Total
(12/13)
$ 262,010,999
1,723,471,734
(128,357,688)
(256,792,022)
(15,750,000)
$ 1,584,583,023

Fiscal Year Total
(11/12)
$ 236,454,097
1,634,898,422
(139,361,329)
(212,211,721)
(15,750,000)
$ 1,504,029,468

% Change
10.9%
5.4%
(7.9)%
21.0%
0.0%
5.4%

Note: Use tax collections of $149,616 is reflected in TPT & Use Taxes.

Average Individual Income Tax Refund
Average

Number

2012 CYTD
2011 CYTD

$ 612.53
$ 609.33

2,025,624
1,943,780

% Change

0.53%

4.21%

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

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

Monthly
$ 65,092,910
$ 41,401,517
57.8%
$
5,293
$
3,163
67.7%
$
401,953
$
621,224
(35.3)%

Cumulative
$ 299,363,169
$ 258,714,189
19.2%
$
1,579
$
1,440
14.5%
$ 112,388,802
$ 111,501,361
0.8%

Monthly Total
Monthly Total
% change

$ 65,494,863
$ 42,022,741
56.5%

$ 411,751,970
$ 370,215,550
13.5%

Page 2

December 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

(2.89)%
3.89%
10.32%

1st Quarter 2012
3rd Quarter 2012

9.25%
2.53%

The state withholding tables calculate Arizona withholding as a percentage of gross taxable
wages. The 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

December 2012
$ 0
$ 0
0

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

Contributions on the Individual Income Tax Return
Through December 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
756
7,506
5,397
471
2,048
1,872
3,411
7,347
4,298
365
28
30
164

Page 3

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

Amount
69,325
162,685
120,144
14,444
43,069
33,455
69,936
155,871
97,385
9,485
643
660
6,335

Average
$ 91.70
$ 21.67
$ 22.26
$ 30.67
$ 21.03
$ 17.87
$ 20.50
$ 21.22
$ 22.66
$ 25.99
$ 22.96
$ 22.00
$ 38.63

December 2012 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
December 2012

December 2011

% Change

$ 114,140,782
(19,137,873)
$ 95,002,909

$ 131,961,174
(2,135,074)
$ 129,826,100

(13.5)%
N/A
(26.8)%

Current Fiscal
Year Total

Prior Fiscal
Year Total

% Change

$ 367,786,271
(72,476,522)
$ 295,309,749

$ 388,632,709
(62,519,186)
$ 326,113,523

(5.4)%
15.9%
(9.4)%

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.
December
2012
December
2011
% Change

$ 106,648,829

Calendar Year Total

$ 608,853,529

$ 98,498,724

Calendar Year Total

$ 557,761,458

8.3%

% Change

9.2%

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
December 2012
December 2011
CY 2012
CY 2011

Less
than
$50,000

$50,000
up to
$100,000

705
611
3,774
3,352

$100,001
up to
$500,000

101
107
546
482

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

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

$10,000,001
and more

Total

% change

22
21
113
92

18
13
93
85

0
0
0
0

964
845
5,195
4,589

14.1%

118
93
669
578

13.2%

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

Less than
$50,000

December 2012
December 2011
CY 2012
CY 2011

$ 7,964,376
$ 6,768,678
$ 42,098,194
$ 35,948,088

$50,000 up to
100,000
$ 7,036,817
$ 7,559,551
$ 38,812,849
$ 34,097,876

$100,001 up
to $500,000

$500,001 up
to 1,000,000

$1,000,001
and more

Total

$ 27,106,380
$ 21,498,568
$153,461,252
$135,402,047

$ 15,870,700
$ 14,648,530
$ 79,260,060
$ 64,286,475

$ 36,234,825
$ 28,405,000
$ 211,103,035
$ 196,651,139

$ 94,213,098
$ 78,880,327
$ 524,735,390
$ 466,385,625

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
22.4%

09
2.6%

10
3.1%

11
69.9%

12
2.0 %

13
0.0%

Page 4

December 2012 Tax Facts

%
change
19.4%
12.5%

The corporate refunds shown on page 4 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.
December 2012
December 2011
% Change

$ 69,321,778
$ 9,983,246
NA

Calendar Year Total
Calendar Year Total
% Change

$ 239,240,136
$ 256,541,761
(6.7)%

CORPORATE INCOME TAX DOCUMENT COUNT
The Arizona Department of Revenue received 136,138 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)

224
0.2%

36,063
26.5%

86,630
63.6%

687
0.5%

12,534
9.2%

Through December 2012, 132,990 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)

163
0.1%

34,770
26.1%

84,995
63.9%

761
0.6%

12,301
9.3%

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 December 2011, the Department of
Revenue received 132,499 documents with a fiscal year-end of 2010. Compared to 2011
documents, the Department has seen a 0.4% 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 December 2012 are shown on Table 2 located at the end of this report.

Page 5

December 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

December 2012
$ 134,539,298
$ 241,240,816
$
20,981,295
$
46,059,380
$
78,080,670
$
59,383,624
$ 580,285,082

December 2011
$ 127,290,668
$ 228,861,902
$
21,515,513
$
43,607,275
$
73,649,842
$
55,775,430
$ 550,700,630

% change
5.7%
5.4%
(2.5)%
5.6%
6.0%
6.5%
5.4%

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

Fiscal Year
Total (12/13)
781,706,285
1,456,783,889
134,708,777
275,838,429
467,347,668
354,225,249
3,470,610,297

Fiscal Year
Total (11/12)
749,244,723
1,392,840,361
135,199,923
264,247,827
440,992,396
335,265,027
3,317,790,257

% change
4.3%
4.6%
(0.4)%
4.4%
6.0%
5.7%
4.6%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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

Page 6

December 2012 Tax Facts

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

December 2012
$
308,624,715
$
54,501,870
$
33,634,824
$
46,059,380
$
78,080,670
$
59,383,624
$
580,285,082

December 2011
$ 294,279,967
$
51,565,449
$
31,822,667
$
43,607,275
$
73,649,842
$
55,775,430
$ 550,700,630

% change
4.9%
5.7%
5.7%
5.6%
6.0%
6.5%
5.4%

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

Fiscal Year
Total (12/13)
1,861,103,164
316,669,216
195,426,571
275,838,429
467,347,668
354,225,249
3,470,610,297

Fiscal Year
Total (11/12)
1,786,454,789
303,519,037
187,311,181
264,247,827
440,992,396
335,265,027
3,317,790,257

% change
4.2%
4.3%
4.3%
4.4%
6.0%
5.7%
4.6%

$
$
$
$
$
$
$

$
$
$
$
$
$
$

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 December 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

$
356,110
$ 1,434,492
$
923,412
$
380,766
$
372,701
$
431,611
$
169,079
$ 34,052,261
$ 1,495,422
$
817,824
$ 7,926,953
$ 2,293,599
$
354,369
$ 1,934,297
$ 1,558,972

6.9%
9.8%
4.1%
2.7%
18.3%
17.8%
8.0%
5.5%
6.0%
6.4%
4.7%
6.2%
0.2%
5.1%
6.9%

$
2,090,653
$
9,314,042
$
5,464,961
$
2,328,303
$
1,746,487
$
2,268,871
$
968,354
$ 197,162,218
$
9,029,370
$
4,962,930
$ 46,146,480
$ 13,186,522
$
1,988,802
$ 11,544,727
$
8,466,494

3.8%
8.9%
4.0%
3.9%
1.7%
1.0%
12.6%
3.9%
9.0%
3.4%
4.5%
4.0%
2.0%
3.9%
6.1%

$ 54,501,870

5.7%

$ 316,669,216

4.3%

Page 7

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

December 2012

% Change

Fiscal Year
Total

% Change

6.6

$

177,056

7.2%

$

1,283,006

6.0%

6.6
6.6
6.6
6.6
6.6
6.6
6.6
6.6
0

$
$
$
$
$
$
$
$
$

283,002
32,870,447
13,415,277
12,532
174,177
1,048,317
40,853,460
3,811,365
0

3.3%
(3.2)%
7.5%
90.8%
(57.1)%
(0.6)%
4.2%
(7.4)%
NA

$
$
$
$
$
$
$
$
$

1,753,158
282,880,357
75,021,415
188,207
2,103,038
6,027,676
245,500,086
22,351,379
0

1.1%
3.8%
(2.0)%
NA
(6.8)%
(0.8)%
6.7%
0.3%
NA

6.6
6.6
6.6
2.5
0
6.5
0
6.6

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

14,288,888
41,856,003
214,789,895
3,148,934
0
8,885,142
0
20,981,295
10,761
0
228,973
395,781
1,354,213

26.4%
8.5%
6.8%
(5.0)%
NA
(6.9)%
NA
(2.5)%
31.4%
NA
(25.7)%
(6.2)%
(0.9)%

$
79,723,252
$ 255,569,438
$ 1,196,309,916
$
15,726,670
$
0
$
51,616,492
$
0
$ 134,708,767
$
83,219
$
0
$
1,436,377
$
2,236,331
$
8,160,355

5.5%
3.8%
5.7%
(29.0)%
NA
1.4%
NA
(0.4)%
33.9%
NA
(18.1)%
(11.1)%
(0.1)%

$

0

NA

$
$

1
398,585,519

NA
5.1%

$.0305/.0105 gal

0
---------$0.20/month per

911 Wireline

active service

$

0

NA

$
1
$ 2,382,638,906

NA
4.2%

$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

December 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

December 2012
$
3,541,112
$
9,056,049
$ 657,408,945
$ 268,305,530
$
250,647
$
3,483,537
$
20,966,340
$ 817,069,206
$
76,227,292
$
0
$ 285,777,233
$ 837,120,057
$ 4,295,797,929
$ 125,957,372
$
0
$ 161,548,041
$
0
$ 419,654,231
$
0
$ 7,982,163,521

% Change
7.2%
3.3%
(3.2)%
7.5%
90.8%
(57.1)%
(0.6)%
4.2%
(7.4)%
NA
26.4%
8.5%
6.8%
(5.0)%
NA
(6.9)%
NA
(3.0)%
NA
5.1%

Fiscal Year Total
$
25,660,111
$
56,101,065
$ 5,657,607,138
$ 1,500,428,304
$
3,764,148
$
42,060,765
$
120,553,524
$ 4,910,001,726
$
447,027,584
$
0
$ 1,594,463,981
$ 5,111,388,752
$ 23,926,195,970
$
629,066,802
$
0
$
938,481,681
$
0
$ 2,703,726,204
$
0
$ 47,666,527,756

% Change
5.7%
1.1%
3.8%
(2.0)%
NA
(6.8)%
(0.8)%
6.7%
0.3%
NA
5.5%
3.8%
5.7%
(29.0)%
NA
1.4%
NA
(0.3)%
NA
3.9%

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 December 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 December 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

December 2012 Tax Facts

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

December 2012
$
3,916,724
$
1,970,459
$
1,975,054
$ 27,224,684
$
1,012,746
$
325
$ 36,099,992

December 2011
$
2,855,100
$
1,426,846
$
1,744,606
$ 28,098,150
$
1,427,761
$
375
$ 35,552,838

% Change
37.2%
38.1%
13.2%
(3.1)%
(29.1)%
(13.3)%
1.5%

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (12/13)
$ 16,158,057
$
7,352,071
$ 10,816,122
$ 151,880,614
$
8,699,469
$
3,050
$ 194,909,383

Fiscal Year (11/12)
$ 15,394,112
$
7,405,679
$ 10,406,501
$ 155,031,074
$
9,656,375
$
3,425
$ 197,897,166

% Change
5.0%
(0.7)%
3.9%
(2.0)%
(9.9)%
(10.9)%
(1.5)%

*Through December 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

December 2012

Fiscal Year (11/12)

$ 2,741,707
$
492,614
$
493,763
$ 3,425,566
$
45,574
$
100
$ 7,199,324

$ 11,310,640
$ 1,838,014
$ 2,704,030
$ 12,686,047
$
391,476
$
2,675
$ 28,932,882

Page 10

December 2012 Tax Facts

Other dedicated revenues from luxury taxes:

December 2012

Fiscal Year (12/13)

$ 3,060,886
$ 268,373
$ 8,051,187
$ 984,363
$ 393,688
$ 259,211
$10,783,652

$ 14,212,533
$ 1,606,396
$ 48,191,862
$ 4,401,340
$ 1,756,515
$ 1,505,346
$ 63,780,626

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

Bingo Tax
December 2012
December 2011
% change

$
$

Monthly
39,025
33,681
15.9%

$
$

FYTD
241,542
231,629
4.3%

December 2012
December 2011
% change

$
$

Monthly
0
0
NA

$
$

FYTD
0
200,825
NA

Estate Tax

Unclaimed Property
December 2012
December 2011
% change

Monthly
$ 1,938,190
$ (1,579,917)

FYTD
$ 77,912,028
$ 51,619,987

NA

50.9%

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

December 2012 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
December 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

December 2012 Tax Facts

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

$

32,713
13,132
23,304

4,885
3,480
1,961

$

34,186
37,333
116,373
12,409
293,898
9,241
25,159

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

$

441,102
8,799
48,530
3,737
20,244

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

$

50,438
4,433
12,302
102,464
15,469
2,364

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

$

15,985
64,059
32,579

2,387
9,566
4,865

$

22,172
4,661

3,311
696

$

20,645
24,623

3,083
3,677

$

510,532
340,694
22,521
33,583
1,581,210
212,930
150,599
12,871
1,395,916
1,518,249
437,117
36,985
36,670
2,940,061
85,850
1,031,704
9,680,750
176,528

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
$ 1,455,730
Surprise
786,957
Tempe
1,082,960
Tolleson
43,829
Wickenburg
42,610
Youngtown
41,224
Mohave County
Bullhead City
$
264,782
Colorado City
32,284
Kingman
187,959
Lake Havasu City
351,750
Navajo County
Holbrook
$
33,838
Pinetop/Lakeside
28,675
Show Low
71,385
Snowflake
37,434
Taylor
27,536
Winslow
64,655
Pima County
Marana
$
234,118
Oro Valley
274,632
Sahuarita
169,148
South Tucson
37,849
Tucson
3,482,984
Pinal County
Apache Junction
$
240,004
Casa Grande
325,258
Coolidge
79,187
Eloy
111,370
Florence
171,003
Kearny
13,058
Mammoth
9,549
Maricopa
291,179
Superior
18,998
Santa Cruz County
Nogales
$
139,536
Patagonia
6,114
Yavapai County
Camp Verde
$
72,812
Chino Valley
72,437
Clarkdale
27,436
Cottonwood
75,437
Dewey-Humboldt
26,076
Jerome
2,973
Prescott
266,811
Prescott Valley
259,974
Sedona
67,173
Yuma County
San Luis
$
170,796
Somerton
95,674
Wellton
19,299
Yuma
623,208
TOTAL

Page 13

$ 33,634,824

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

December 2012 Tax Facts

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

$ 215,255

Excise
$
97,387
$ 552,686
$ 861,759
$ 217,595
$ 156,198
$ 155,541
$
84,710

Hospital/
Health Svc

Jail

$

$

424

Rental Car

Road

$

$

5

$

84,710

226,541

$ 83,843
$ 444,314

$ 27,539,267

$ 118,056

$
$

$ 2,468,467

447,106
493,420

$ 1,030,196
$ 215,406
$ 1,082,446
$ 1,049,170

$ 205,517

$ 209,246

Page 14

Sports &
Tourism
Authority

861,411

$ 9,937,733
$
$

Judgment

RV
Surcharge

$ 215,303
$ 541,206
$ 1,049,171

December 2012 Tax Facts

5,687,478
1,072,531

$ 15,922

Stadium