Presentation

TOWN OF WICKENBURG
Tax 101
Robert L. Martinez II, Finance Director
November 17, 2025

2
Tax Comparisons
• Populations ranging between 4,000 – 20,000
28 Smaller
Communities
• It’s unreasonable to compare one tax to
another, you must compare the community’s
portfolio of revenue collections
Vast differences in
tax/revenue structure
and services provided

3
Tax Comparisons – Sales Tax & Food Tax
Community
2024 Population
Base Tax rate
23/24 Tax
Tax per capita
FHC
Nogales
19,965
2.00%
$18.2M
$912
2.00%
Eloy
19,199
3.00%
$11.5M
$599
2.00%
Somerton
14,902
3.30%
$4.4M
$295
3.30%
Douglas
15,819
3.80%
$13.8M
$872
3.80%
Payson
16,762
3.88%
$20.2M
$1,205
3.88%
Paradise Valley
12,523
2.50%
$35.0M
$2,795
2.50%
Coolidge
19,674
3.00%
$14.9M
$757
3.00%
Chino Valley
13,911
4.00%
$13.5M
$970
4.00%
Cottonwood
12,939
3.50%
$30.7M
$2,373
3.50%
Show Low
12,366
2.00%
$23.3M
$1,884
2.00%
Camp Verde
12,608
3.65%
$8.0M
$635
0.00%
Sedona
9,778
3.50%
$42.6M
$4,357
0.00%
Safford
10,257
2.50%
$12.2M
$1,189
2.50%
Winslow
8,577
3.00%
$9.2M
$1,073
3.00%
Wickenburg
8,301
2.20%
$12.1M
$1,458
2.20%

4
Tax Comparisons – Sales Tax & Food Tax
Community
2024 Population
Base Tax rate
23/24 Tax
Tax per capita
FHC
Page
7,230
3.00%
$18.2M
$2,517
3.00%
Tolleson
9,353
2.50%
$51.4M
$5,496
2.50%
Globe
7,176
3.30%
$10.8M
$1,505
2.30%
Youngtown
7,062
3.00%
$3.5M
$496
3.00%
Litchfield Park
6,863
2.80%
$14.4M
$2,098
2.80%
Snowflake
6,736
3.00%
$3.6M
$534
3.00%
Benson
5,499
3.50%
$9.2M
$1,673
3.50%
Guadalupe
5,197
4.00%
$3.2M
$616
4.00%
Cave Creek
5,177
3.00%
$14.2M
$2,743
3.00%
South Tucson
4,535
5.50%
$4.5M
$992
1.50%
Bisbee
4,957
3.50%
$5.0M
$1,009
3.50%
Thatcher
5,627
2.50%
$6.3M
$1,120
2.50%
Holbrook
4,837
3.00%
$5.0M
$1,034
3.00%

5
Comparison – Sales Tax & Food Tax
Average between 28
surveyed communities
Town of Wickenburg
Base Tax Rate
3.16%
2.20%
Tax Per Capita
$1,543
$1,458
FHC
2.69%
2.20%

6
Tax Comparisons – Major Purchases
Community
2024 Population
Base Tax rate
Retail Sales Tax rate for Single
Items Over a Specified $ Amount
Nogales
19,965
2.00%
N/A
Eloy
19,199
3.00%
1.50% (Over $6,000)
Somerton
14,902
3.30%
N/A
Douglas
15,819
3.80%
2.80% (Over $10,000)
Payson
16,762
3.88%
N/A
Paradise Valley
12,523
2.50%
N/A
Coolidge
19,674
3.00%
1.50% (Over $10,000)
Chino Valley
13,911
4.00%
N/A
Cottonwood
12,939
3.50%
N/A
Show Low
12,366
2.00%
N/A
Camp Verde
12,608
3.65%
1.00% (Over $5,000)
Sedona
9,778
3.50%
N/A
Safford
10,257
2.50%
1.00% (Over $5,000) 
Winslow
8,577
3.00%
N/A
Wickenburg
8,301
2.20%
1.69% (Over $5,000)

7
Tax Comparisons – Major Purchases
Community
2024 Population
Base Tax rate
Retail Sales Tax rate for Single
Items Over a Specified $ Amount
Page
7,230
3.00%
2.00% (Over $3,000)
Tolleson
9,353
2.50%
2.00% (Over $5,000)
Globe
7,176
3.30%
N/A
Youngtown
7,062
3.00%
N/A
Litchfield Park
6,863
2.80%
N/A
Snowflake
6,736
3.00%
2.00% (Over $10,000)
Benson
5,499
3.50%
1.00% (Over $5,000)
Guadalupe
5,197
4.00%
N/A
Cave Creek
5,177
3.00%
N/A
South Tucson
4,535
5.50%
N/A
Bisbee
4,957
3.50%
N/A
Thatcher
5,627
2.50%
1.00% (Over $5,000)
Holbrook
4,837
3.00%
N/A

8
Comparison – Major Purchases
Out of the 28 surveyed communities, 11 have a reduced Retail Sales Tax rate that
applies to single item purchases over a specified $ amount.
• Wickenburg has a Retail Sales Tax rate of 1.69% on single items over $5,000
• 5 surveyed communities apply a Retail Sales Tax rate to single items over $5,000
• 2 community applies a Retail Sales Tax rate of 2.00% to single items over $3,000
• 1 community applies a Retail Sales Tax rate of 1.50% to single items over $6,000
• 3 communities apply a Retail Sales Tax rate to single items over $10,000,
• The average tax rate of the 11 who apply a reduced tax rate is 2.10%

9
Restaurant and Bars Tax, Bed Tax, & Property Tax
Community
2024 Population
Base Tax rate
Restaurant and Bars Tax
Bed Tax
Property Tax
Nogales
19,965
2.00%
2.00%
4.00%
0
Eloy
19,199
3.00%
5.00%
3.00%
.9769
Somerton
14,902
3.30%
3.30%
0.00%
1.5355
Douglas
15,819
3.80%
3.80%
4.00%
1.0783
Payson
16,762
3.88%
3.88%
5.00%
.2855
Paradise Valley
12,523
2.50%
2.50%
3.40%
0
Coolidge
19,674
3.00%
3.00%
3.00%
1.5988/0.2088
Chino Valley
13,911
4.00%
4.00%
4.00%
0
Cottonwood
12,939
3.50%
3.50%
3.50%
0
Show Low
12,366
2.00%
2.00%
3.00%
0/.1401
Camp Verde
12,608
3.65%
3.65%
3.00%
0
Sedona
9,778
3.50%
3.50%
3.50%
0
Safford
10,257
2.50%
2.50%
5.00%
.5135
Winslow
8,577
3.00%
3.00%
2.00%
1.3047
Wickenburg
8,301
2.20%
2.20%
3.00%
.3997

10
Restaurant and Bars Tax, Bed Tax, & Property Tax
Community
2024 Population
Base Tax rate
Restaurant and Bars Tax
Bed Tax
Property Tax
Page
7,230
3.00%
4.00%
5.00%
0
Tolleson
9,353
2.50%
2.50%
2.00%
1.5158/1.1602
Globe
7,176
3.30%
3.30%
3.00%
1.1892
Youngtown
7,062
3.00%
3.00%
2.00%
0
Litchfield Park
6,863
2.80%
2.80%
1.00%
0
Snowflake
6,736
3.00%
3.00%
4.00%
0
Benson
5,499
3.50%
3.50%
2.00%
.8767
Guadalupe
5,197
4.00%
5.00%
6.00%
0
Cave Creek
5,177
3.00%
3.00%
4.00%
0
South Tucson
4,535
5.50%
5.50%
2.00%
.2193/2.3804
Bisbee
4,957
3.50%
3.50%
5.00%
3.0061
Thatcher
5,627
2.50%
2.50%
3.00%
0
Holbrook
4,837
3.00%
3.00%
2.00%
.4598

11
Comparison – Restaurant and Bars Tax & Bed Tax
Average between
28 surveyed
communities
Town of Wickenburg
Base Tax Rate
3.16%
2.20%
Restaurant and Bars
Tax Rate
3.30%
2.20%
Bed Tax Rate
3.23%
3.00%

12
Maricopa County Property Tax

13
Yavapai County Property Tax

14
Cities & Towns  – Property Tax
49 of 91 (54%) have a primary property tax
• Primary range is from $0.1018 to $5.2164
• 23 have an additional secondary tax
• Secondary range is from $0.1401 to $2.7115
• Secondary tax is used to cover financing of bonds
53 of 91 (58%) have either primary and/or secondary tax

15
Tax Rate Comparison is not always apples to apples
• Town of Wickenburg has a population of 8,301 with a base tax and FHC rate of
2.20%, restaurant and bars tax of 2.20%, bed tax of 3.00%, and a property tax rate
of $0.3997, 1.69% tax rate for single item purchases over $5,000
o Generates $12.1M in revenue
• City of Nogales has a population of 19,965 with a base tax and FHC rate of 2.00%,
restaurant and bars tax of 2.00%, bed tax of 4.00%, and a property tax rate of $0,
does not have a reduced tax rate for single item purchases
o Generates $18.2M in revenue
• City of Winslow has a population of 8,577 with a base tax and FHC rate of
3.00%,restaurant and bars tax of 3.00%, bed tax of 2.00%, and a property tax rate of
$1.3047, does not have a reduced tax rate for single item purchases
o Generates $9.2M in revenue

16
Conclusion
Background – TPT Rate Comparison
Average TPT rate for smaller communities in Arizona is 3.16%
Wickenburg’s current rate is 2.20%
Breakdown – Tax Rate Composition
State of Arizona TPT 5.60%
Wickenburg 2.20%
County 0.70%
Total 8.50%
History – Tax Rate Timeline
Wickenburg’s TPT rate was increased to 2.20% on June 1, 2009
Property tax levy has maintained while the rate has decreased
Property tax generates 3% of general fund revenue
Use – Revenue Allocation
Funding is used to provide all general fund services: emergency communications, police, fire, parks &
recreation and other Town services
CURRENTLY, 2.20% YOU PAY ON TPT BASE TAX GOES TO YOUR COMMUNITY
*except for purchases over $5,000 - 1.69%