Taxes
Property Taxes
The Town of Sahuarita does not levy a property tax. There are other taxing jurisdictions with boundaries in the Town, however, that do. Please contact the Contact at the Pima County Assessor's Office or the Pima County Treasurer's Office for more information on property tax assessments, rates, and levies.
tRANSACTION PRIVILEGE TAXES (Sales Taxes)
Although commonly referred to as a sales tax, the Arizona transaction privilege tax (TPT) is actually a tax on a vendor for the privilege of doing business in the state. Various business activities are subject to transaction privilege tax and must be licensed.
If a business is selling a product or engaging in a service subject to TPT, a license from the Arizona Department of Revenue (ADOR) would likely be needed as well as a transaction privilege tax or business/occupational license from the city or cities in which the business is based and/or operates.
ADOR collects the tax for the counties and cities; however, tax rates vary depending on the type of business activity, the city and the county.
Please note that businesses with multiple locations or business lines can opt to license and report for each location separately or have a consolidated license (and report aggregate sales). The cost for each license per location is $12.
STATE AND LOCAL TAX RATE TABLES
government property lease excise tax (GPLET)
The Government Property Lease Excise Tax (GPLET) is a tax incentive agreement negotiated between a private party and the Town of Sahuarita. The State of Arizona established this program in 1996 in order to provide a way for local governments to stimulate development in commercial districts by temporarily substituting property tax with an excise tax.
Under the GPLET program, a governmental organization (or "entity") such as the Town of Sahuarita may own a building and lease it out for private use. The tenant, or prime lessee, pays an excise tax based on size and use instead of property tax based on value. If the building is located in a single central business district, the government entity may abate the GPLET beginning when a Certificate of Occupancy is issued and lasting for eight years. A GPLET lease agreement cannot last longer than twenty-five (25) years.
The government entity (in the case of a GPLET, also the “Lessor”) is responsible for recording the lease with the County Recorder and reporting the existence of the GPLET to the County Treasurer and the Arizona Department of Revenue within thirty days after entering into the lease (A.R.S. 42-6202). The governmental entity is also responsible for calculating and levying the amount of the GPLET (also under A.R.S. 42-6202). The County Treasurer collects the payment and disperses the revenue as proportionately described in A.R.S. 42-6205, with the majority going to school districts in the taxing jurisdictions in which the government property is located. The County Assessor is responsible for reporting all GPLETs to the Department of Education, and for confirming the County Treasurer and Arizona Department of Revenue are aware of any new leases and/or any expiration of existing leases.
Income Taxes
The Town of Sahuarita does not have an income tax. The STATE OF ARIZONA however, collects income taxes.