Tax & License

The goal of the Apache Junction Tax & License Division is to promote voluntary compliance with the City Tax & License Codes through timely education and firm enforcement.

ADOR highlights tax compliance requirements for special events in Arizona

Arizona is well known for its year-round events, including farmer’s markets, festivals, fairs, craft shows, and rodeos. A staple of all of these occasions is numerous vendors offering customers various goods and services. The Arizona Department of Revenue (ADOR) reminds those who host these events and on-site sellers to heed the potential tax compliance requirements for these events.

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Apache Junction Privilege (Sales) Tax Rates

The City of Apache Junction has 28 business codes (Tax Rate Table) subject to the City's Privilege Tax. The tax rate for each classification stands alone and is unrelated to any other business classification. The following tax rates apply when added to the standard State Rate of 5.6% and the standard Pinal County Rate of 1.1%:

Business ClassCity RateTotal Rate
Telecommunications and Utilities3.4%10.1%
Residential Rental
Commercial Lease
2.2%
2.2%
2.2%
2.7%
Retail
Use
2.4%
2.4%
9.1%
8.0%


NOTE: The City of Apache Junction amended the tax code by increasing the rate of taxation by 2-tenths of 1 percent (0.2%) from the existing retail tax rate of 2 and 2-tenths percent (2.2%) to a total of 2 and 4-tenths percent (2.4%) for a total rate of 9.1% effective March 1, 2015. Telecommunications and Utilities have increased to 3 and 4-tenths percent (3.4%) for a total rate of 10.1%.  On April 1, 2022, Pinal County decreased its tax rate from 1.6% to 1.1%.  The total rate for retail tax rate is 9.1% and for telecommunications and utilities is now 10.1%.

 Retail and use where the sale or purchase amount exceeds $2,000 for a single item:

Business ClassCity RateTotal Rate
First $2,0002.4%9.1%
Any amount over $2,0001.4%8.1%
All other classifications2.4%9.1%

Please go to the Pinal County website for their tiered purchase amounts.  

Privilege Tax License Application

Privilege Tax License Renewal Information

The City of Apache Junction does not have a property tax. Don't hesitate to contact your county treasurer's office for property tax information.