Transaction Privilege Tax Changes And News Subscription Form

Transaction Privilege Tax Changes and News

This publication is an informational notice included with the February 2004 Transaction Privilege Tax Return.

CITY OF SURPRISE

Effective April 1, 2004: On January 8, 2004 the Mayor and City Council of the City of Surprise passed ordinance number 03-34.

Ordinance 03-34 increases the Surprise City Privilege Tax from 2% to 2.2%. The tax rate increase affects the following

classifications:

Advertising; Amusements; Construction Contracting; Feed at Wholesale; Job printing; Manufactured buildings; Timbering and

other extraction; Publishing; Hotels; Rental of real property; Rental of tangible personal property; Retail sales;

Telecommunications; Transporting for hire; and Utilities.

Ordinance 03-34 decreases the additional tax on transient lodging from 3% to 1%. The additional tax on transient lodging shall be

reported using SP001.

Ordinance 03-34 decreases the tax on Restaurants and Bars from 5% to 3.2%. The tax on Restaurants and Bars shall be reported

using SP003.

Ordinance 03-34 increases the Retail tax portion of a single item over $5,000 from 1% to 1.2%. The Retail tax portion of a single

item over $5,000 shall be reported using SP004.

Ordinance 03-34 also exempts the sale of food for home consumption.

The increase imposed by this ordinance shall not apply to construction contracts entered into prior to April 1, 2004. Pre-existing

contracts should be reported using CODE SP009 at a rate of 2%.

TOWN OF FOUNTAIN HILLS

Effective April 1, 2004: On January 15, 2004 the Mayor and Town Council of the Town of Fountain Hills passed ordinance number

04-02 and 04-03. Ordinance 04-02 increases the Fountain Hills Town Privilege Tax on Advertising from 0% to 2.6%. The tax on

Advertising shall be reported using FH000.

Ordinance 04-03 removes the exemption for residential rental by deleting Local Option S and establishing a rate of 1.6%. The tax on

residential rental shall be reported using FH004.

The increase imposed by ordinance 04-02 and 04-03 shall not apply to contracts entered into prior to the effective date of the

ordinance. Pre-existing contracts are exempt.

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