Attachment A - TPT and Use Tax Rate and Proposed Rate by Business Classification Chart.pdf

City of Phoenix — City Council Policy Session (2025-03-18)

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ATTACHMENT A

TPT and Use Tax Rate and Proposed Rate by Business Classification

Phoenix Proposed
City Business Classification Current Rate
Code Rate (up to)
Section P
14-410 | Amusements 2.3% 2.8%
14-415 | Construction Contracting 2.3% 2.8%
14-416 | Construction Contracting- Speculative Builders 2.3% 2.8%
14-417 Construction Contracting- Owner-Builders Who Are Not 23% 28%
Speculative Builders
14-444 | Hotel/Motel 2.3% 2.8%
14-425 | Job Printing 2.3% 2.8%
14-427 | Manufactured Buildings 2.3% 2.8%
14-435 | Publishing (distribution only) 2.3% 2.8%
14-445 | Rentals - Commercial Real Estate Property Rental, Leasing 2.3% 2.8%
Rentals - Rental, Leasing, Licensing of Tangible Personal
14-450 Property (TPP) 2.3% 2.8%
14-455 | Restaurant and Bars 2.3% 2.8%
Retail Sales Level 1 (first amount equal to or less than $13,886
14-460 for a single item) 2.3% 2.8%
14-430 _| Timbering and Other Extraction 2.3% 2.8%
14-475 | Transporting for Hire 2.3% 2.8%
14-610 Use Taxable Purchases & Out-of-State Vendors Level 1 (first 23% 28%

amount equal to or less than $13,886 for a single item)