TAX RATES AND CODE

Transaction Privilege Tax

The Town of Marana is a program “city”, which operates under the Model City Tax Code.  The business is legally responsible to pay the transaction privilege tax. However, the business is permitted to pass the tax through to and collect the tax from its customers. All taxes collected must be remitted to the town by filing with the State of Arizona Department of Revenue using a Transaction Privilege, Use, and Severance Tax Return (TPT-1).  In order to file the TPT-1 form, a business must register with the State of Arizona Department of Revenue using a Joint Tax Application Form.

IMPORTANT: The Arizona Department of Revenue will soon be implementing changes to transaction privilege tax reporting, as required by law. Click for more information. 

Use Tax

Use tax is imposed on the buyer.  The Town of Marana’s tax rates are listed below. Use tax is imposed on the purchaser for using, consuming or storing tangible personal property within the town limits that was purchased without paying town sales tax. The use tax provides an indirect benefit to Marana retailers by removing the incentive for customers to shop outside the city in order to avoid paying town tax.

Link to Model City Tax Code

Other Links

 

Click here for a notice of public hearing on a proposed change to the Marana Tax Code

Classification Tax Code Section Business Code Tax Rates through
June 30, 2015
Tax Rates on/after
July 1, 2015
Amusements 410 012 2.0% 2.5%
Contracting - Prime 415 015 4.0% 4.0%
Contracting - Speculative Builders 416 016 4.0% 4.0%
Contracting - Owner-builder 416 016 4.0% 4.0%
Job Printing 425 010 2.0% 2.5%
Manufactured Buildings 427 027 2.0% 2.5%
Timbering and other extraction 430 020 2.0% 2.5%
Severance - Metal Mining 432 019 0.1% 0.1%
Publication 435 009 2.0% 2.5%
Hotels 444 044 2.0% 2.5%
Hotel/Motel (Additional Tax)(B) 447 144 6.0% 6.0%
Commercial Rental, Leasing and Licensing for Use 445 213 2.0% 2.5%
Rental Occupancy 445 040 2.0% 2.5%
Rental, Leasing, and Licensing for Use of TPP 450 214 2.0% 2.5%
Restaurants and Bars 455 011 2.0% 2.5%
Retail Sales 460 017 2.0% 2.5%
Communications 470 005 4.0% 4.5%
Transporting 475 006 2.0% 2.5%
Utilities 480 004 4.0% 4.5%
Use Tax Purchases 610 029 2.0% 2.5%