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Sales Tax
The Town of Wickenburg does not have a Tax Department but is a member of the State collection system; tax related questions should be directed to the Arizona Department of Revenue at (602) 255-3381 or (800) 352-4090.
In addition to needing a Transaction Privilege Tax license from the Arizona Department of Revenue, you will also need to obtain a Business License from the Town of Wickenburg through the Town Clerk.
Effective 06/01/2009 the General Transaction Privilege Tax (TPT) also known as Sales Tax, for the Town of Wickenburg including the County and State portions, is 8.5% within Maricopa County and 8.55% in Yavapai County, broken down as follows:
New Businesses
In addition to needing a Transaction Privilege Tax license from the Arizona Department of Revenue, you will also need to obtain a Business License from the Town of Wickenburg through the Town Clerk.
Tax Rates
Effective 06/01/2009 the General Transaction Privilege Tax (TPT) also known as Sales Tax, for the Town of Wickenburg including the County and State portions, is 8.5% within Maricopa County and 8.55% in Yavapai County, broken down as follows:
Maricopa County |
Yavapai County |
|
|---|---|---|
| ** State and County Tax |
6.30% |
6.35% |
| ** Local Tax |
2.20% |
2.20% |
8.50% |
8.55% |
** Some exceptions include:
Hotel/Motel - Transient Lodging - effective 08/01/15
Business Code |
Maricopa Cty + State Rate |
Yavapai Cty + State Rate |
|
|---|---|---|---|
025 |
Transient Lodging (MAR) |
7.27% |
6.325% |
044 |
Hotel / Motel (WB) |
2.20% |
2.20% |
144 |
Hotel / Motel - Additional Tax (WB) |
3.00% |
3.00% |
12.47% |
11.525% |
Business Code |
Local Rate (WB) |
|
|---|---|---|
005 |
Communications | 3.00% |
015,016,037 |
Construction | 3.50% |
213 |
Commercial Retail / Leasing |
1.70% |
040, 045 |
Rental Occupancy |
1.70% |
717 |
Retail Sales - Single Item over $5,000 |
1.69% |
Please see the Wickenburg Tax Code for additional information.
When the gross income from the sale of a single item of tangible property exceeds five thousand dollars ($5,000.00), the one and sixty nine tenths percent (1.69%) tax rate shall apply. For example if you are purchasing two pieces of jewelry costing $4,000 each ($8,000 total), that is not considered a single item therefore you would pay 8.5% tax in Maricopa County which would be $680.00 making your total purchase $8,680. However if you are purchasing one piece of jewelry costing $8,000 the tax would be figured at 7.99% which would be $639.20 so the total of your purchase would be $8,639.20.
Sales tax payments should be submitted to the Arizona Department of Revenue.
If you do not separately state the transaction privilege tax on your customer's invoice or contract, you may factor the tax for purposes of reporting the tax to the state and cities.
Businesses that lease, license for use, or rent real property located within the Town of Wickenburg. Income from the rental of both commercial and residential property is taxable.
This link will help you decide if you are a Prime Contractor or not.
If you have any other questions, please see the Department of Revenue's frequently asked tax questions.
Retail Sales – Single Item Over $5,000
When the gross income from the sale of a single item of tangible property exceeds five thousand dollars ($5,000.00), the one and sixty nine tenths percent (1.69%) tax rate shall apply. For example if you are purchasing two pieces of jewelry costing $4,000 each ($8,000 total), that is not considered a single item therefore you would pay 8.5% tax in Maricopa County which would be $680.00 making your total purchase $8,680. However if you are purchasing one piece of jewelry costing $8,000 the tax would be figured at 7.99% which would be $639.20 so the total of your purchase would be $8,639.20.
Sales Tax Payments
Sales tax payments should be submitted to the Arizona Department of Revenue.
Factoring Your Return
If you do not separately state the transaction privilege tax on your customer's invoice or contract, you may factor the tax for purposes of reporting the tax to the state and cities.
Real Estate Rental Tax
Businesses that lease, license for use, or rent real property located within the Town of Wickenburg. Income from the rental of both commercial and residential property is taxable.
Examples of taxable facilities include, but are not limited to:
- Office Buildings
- Retail Stores
- Factories
- Farm Land
- Parking and Storage Facilities
- Banquet and Meeting Halls
- Homes including Apartments
- Trailer Parks
Construction
This link will help you decide if you are a Prime Contractor or not.
Examples of taxable contracting activities include, but are not limited to
- Construction of a Building
- Road Construction
- Land Excavation and Landscaping
- Construction of Government Agencies (Federal, State and Local)
- Construction for Schools, Churches and Non-Profit Organizations
- Sale and Installation of Floor Covering
- Home Remodeling (including Painting, Wiring, Plumbing, Wallpapering, etc.)
- Installation of Solar Energy Devices.
Other Frequently Asked Tax Questions
If you have any other questions, please see the Department of Revenue's frequently asked tax questions.