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) 255-2060 or (800) 843-7196

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

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)
2.00%
2.00%
   
11.47%
10.525%
Business
Code
 
Local
Rate (WB)
005
Telecommunications
3.00%
441
Construction
3.50%
213
Commercial Retail / Leasing
1.70%
040
Rental Occupancy
1.70%
517
Retail Sales - Single Item over $5,000
1.69%
Please see the Wickenburg Tax Code for additional information.

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 to the first five thousand dollars ($5,000.00). Above five thousand dollars ($5,000.00), the measure of sales tax shall be at a rate of one and sixty nine tenths percent (1.69%). 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 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