Combined Privilege Tax Rates as of June 1, 2013
| |
Revenue Catetory
|
Tempe City
Tax Rate |
Combined Arizona
and Maricopa
Tax Rate |
Total
Tax Rate |
|
01
|
Transportation
|
2%
|
6.3%
|
8.3%
|
|
02
|
Mining
|
.1%
|
3.562%
|
3.662%
|
|
03
|
Timbering
|
2%
|
|
2%
|
|
04
|
Utilities
|
2%
|
6.3%
|
8.3%
|
|
05
|
Communications
|
2%
|
6.3%
|
8.3%
|
|
07
|
Manufactured Housing
|
2%
|
6.3%
|
8.3%
|
|
08
|
Advertising
|
2%
|
|
2%
|
|
09
|
Publishing
|
2%
|
6.3%
|
8.3%
|
|
10
|
Job Printing
|
2%
|
6.3%
|
8.3%
|
|
11
|
Restaurants
|
2%
|
6.3%
|
8.3%
|
|
12
|
Amusements
|
2%
|
6.3%
|
8.3%
|
|
13
|
Rental of Real Property - Commercial
Commercial Factor
|
2%
|
.5%
|
2.50%
2.44%
|
|
13
|
Rental of Real Property - Residential
Residential Factor
|
2%
|
|
2.%
1.96%
|
|
14
|
Hotel/Motel
|
2%
|
|
2.%
|
|
25
|
Additional Tax on Transient Lodging
>30 days
|
5%
|
7.27%
|
12.27%
|
|
15
|
Construction Contracting
Contracting Factor
|
1.8%
|
6.3%
|
8.1%
5.0016%
|
|
16
|
Rentals Personal Property
|
2%
|
6.3%
|
8.3%
|
|
17
|
Retail Sales
Retail Factor
|
2%
|
6.3%
|
8.3%
7.664%
|
|
18
|
Food for Home Consumption
Food for Home Consumption Factor
|
1.8%
|
|
1.8%
1.768%
|
|
20
|
Use Taxable Purchases
|
2%
|
5.6%
|
7.60%
|
Note: The appropriate factor rate is to be used only by the taxpayer if the privilege tax was not separately billed on the invoice.