Combined Privilege Tax Rates 
As Of
July 1, 2010
           
           
  REVENUE CATEGORY TEMPE            CITY TAX RATE TEMPE CITY TRANSIENT (BED) TAX RATE MARICOPA COUNTY TAX RATE ARIZONA STATE TAX RATE COMBINED TAX RATE
             
01 Transportation 2.0%   0.70% 6.6% 9.30%
             
02 Mining 0.1%   0.437% 3.1% 3.662%
             
03 Timbering 2.0%   0.70% 6.6% 9.30%
             
04 Utilities 2.0%   0.70% 6.6% 9.30%
             
05 Communications 2.0%   0.70% 6.6% 9.30%
             
07 Manufactured Housing 2.0%   0.70% 6.6% 9.30%
             
08 Advertising 2.0%   0.70% 6.6% 9.30%
             
09 Publishing 2.0%   0.70% 6.6% 9.30%
             
10 Job Printing 2.0%   0.70% 6.6% 9.30%
             
11 Restaurants 2.0%   0.70% 6.6% 9.30%
             
12 Amusements 2.0%   0.70% 6.6% 9.30%
             
13 Rental of Real Property  - Commercial 2.0%   0.50% 0.0% 2.50%
  Commercial Factor         2.439%
13 Rental of Real Property - Residential 2.0%   0.00% 0.0% 2.00%
  Residential Factor         1.9608%
             
14 Hotel/Motel 2.0%       2.00%
25 Additional Tax on Transient Lodging <30 days 5.0% 1.77% 6.5% 13.27%
             
15 Construction Contracting 1.8%   0.70% 6.6% 9.10%
  Contracting Factor         5.5847%
             
16 Rentals          
  Personal Property 2.0%   0.70% 6.6% 9.30%
             
17 Retail Sales 2.0%   0.70% 6.6% 9.30%
  Retail Factor         8.5087%
             
18 Food For Home Consumption 1.8%       1.80%
  Food For Home Consumption Factor         1.7682%
             
20 Use Taxable Purchases 2.0%   0.00% 6.6% 8.60%

Note: The appropriate factor rate is to be used only by the taxpayer if he or she did not separately bill the privilege tax on the invoice.