Office of the Treasurer

Welcome to the Office of the Treasurer for the Salt River Pima-Maricopa Indian Community.

Tax Department

The Tax Department within the Office of the Treasurer administers the Community’s Tax Ordinance. The Community currently has enacted four taxes: The Transaction Privilege Tax, Possessory Interest Tax, Utility Tax and Luxury Tax. A copy of the approved Community Tax Ordinance is available below.

SRPMIC Code of Ordinances – Chapter 15.1 – Taxation [PDF]
SRO-553-2023 – Amended Chapter 15.1 to Update Community’s Administration and Collection of Possessory Interest Tax [PDF]

Transaction Privilege Tax

The Transaction Privilege Tax is assessed upon any business operating within the Community. Due to the Community’s status as a sovereign Indian Nation, the Community employs a two tier tax rate schedule. The rate of taxation depends upon the ownership of the business. Businesses owned and operated by non-Community members are liable for 1.75% of the Gross Income generated by activities occurring within the Community. Businesses owned and operated by Community Enterprises or Community members are liable for 8.05% of the Gross Income generated by activities occurring within the Community.

1.75% – retail transactions conducted by non-Community members businesses
8.05% – retail transactions conducted by Community Enterprises or Community member businesses
1.55% – use tax on the cost of tangible personal property stored or used in the Community
1.75% – rental of real property conducted by Non-Community member businesses
2.25% – rental of real property conducted by Community Enterprises or Community member businesses

The Tax Ordinance exempts from the Transaction Privilege Tax sales of Tobacco Products and gas used as fuel to propel a motorized vehicle. Furthermore, the Community exempts from taxation any transactions with the Community government and its enterprises.

The Community does exempt from taxation professional services. However, construction activity is taxed. The Community allows a 35% deduction from the Gross Income of a project and applies the tax to 65% of the contract’s residual value.

Within the Transaction Privilege Tax, the Community has established a Hotel Occupancy Tax. The Hotel Occupancy Tax rate is 5% and is in addition to the Transaction Privilege Tax of either 1.75% for all Hotels or 7.27% plus 1.75% for Hotels owned by the Community.

The Transaction Privilege Tax is due on the 20th day of the month following the month in which the revenue is recognized. The Transaction Privilege Tax payments are determined to be delinquent on the 1st day of the 2nd month following the month in which the revenue is recognized. Interest and penalties will be assessed once the tax payments are determined to be delinquent. For example, if Business A has retail sales in the month of February, Business A needs to report the taxes and remit payment of those taxes to this office by March 31st. If taxes are reported and remitted on April 1st or thereafter, interest and penalties will be assessed based upon the Community Tax Ordinance.

Possessory Interest Tax

The Community assesses a tax upon the possessory interest of real property located within the exterior boundaries of the Community. Maricopa County does not maintain records of real property located within the exterior boundaries of the Community. The tax is assessed once improvements to the land are complete and ready for occupancy. The Community employs an assessment ratio following the enacted State of Arizona ratio for like property (for calendar year 2017 and later, the ratio will be 18%). The Possessory Interest Tax rate is developed by the Tax Department and approved by the Community Council annually. Assessments are sent out annually and the tax is due semi-annually, usually November 1st and May 1st of the following year.

Utility Tax

The Community assesses a tax upon the utility companies with personal property interests located within the Community. Much like the Possessory Interest Tax, the Community employs an assessment ratio following the enacted State of Arizona ratio for like property (for calendar year 2017 and later, the ratio will be 18%). The Utility Tax rate is the same rate used under the Possessory Interest Tax. Like the Possessory Interest Tax, assessments are sent out annually and the tax payments are due semi-annually, usually November 1st and May 1st of the following year.

Luxury Tax

The Community has a Luxury Tax section which includes the Tobacco Products Tax and the Alcohol Tax. These taxes are applied to the product before it is sold.

The Tobacco Tax is a tax on all cigarettes, cigars, chewing tobacco, snuff and other forms of tobacco products. The tax rate is as follows:

$ 0.05 per cigarette or $1 per 20-pack of cigarettes
$ 0.113 per ounce of other tobacco
$ 0.028 per ounce of plug or twist tobacco
$ 0.228 per 20 small cigars
$ 0.11 per 1-3 cigars to retail at not more than $.05 each

The Alcohol Tax is a tax on all alcohol products distributed within the Community. The tax rate is as follows:

$3.00 per gallon of Spirituous Liquor
$0.84 per gallon of Vinous Liquor with less than 24% alcohol
$0.25 per each additional ounce of Vinous Liquor with more than 24% alcohol
$0.16 per gallon of Malt Liquor or Cider

Like the Transaction Privilege Tax, the Luxury Tax is due on the 20th day of the month following the month in which the revenue is recognized. The Luxury Tax payments are determined to be delinquent on the 1st day of the 2nd month following the month in which the revenue is recognized. Interest and penalties will be assessed once the tax payments are determined to be delinquent. For example, if Business A has tobacco distribution in the month of February, Business A needs to report the taxes and remit payment of those taxes to this office by March 31st. If taxes are reported and remitted on April 1st or thereafter, interest and penalties will be assessed based upon the Community Tax Ordinance.

Tax Returns

The Community’s Tax Return is available below. The Tax Return should be filled out by any business operating within the Community. The Tax Return is to be used for the reporting of both the Community’s Transaction Privilege Tax and Luxury Tax. Depending upon the activity being reported, the taxpayer is to fill out the required worksheets to support the reported gross sales. The Tax Return should be filled out once the transactions have occurred.

License Information

Each business looking to conduct business within the exterior boundaries of the Salt River Pima-Maricopa Indian Community must obtain a Business License and Privilege Tax License. Economic Development Division currently processes all Business and Privilege Tax License applications. The license applications are available below. License applications must be submitted to the Economic Development Division with a check for the license amount to the following address:

Salt River Pima-Maricopa Indian Community
Attn: Economic Development Division
10005 E Osborn Road
Scottsdale, AZ 85256

Business and Privilege License Application

License fees are currently:

Business License: The new business license fee is $125.00. (This consists of $105.00 for a new business license and $20.00 for a privilege license.); The renewal business license fee is $80.00. (This consists of $60.00 for a renewal of a business license and $20.00 for a privilege license.); $30 for a Community Member license new or renewal; The licenses listed above are for the calendar year of January 1st to December 31st.; $25 for an event license – one license per event
Privilege License: $20 for a new and renewal of license

Contact Information

This office can be reached at the following email address, mailing address, or phone number.

Email Address:: taxdept@srpmic-nsn.gov
Mailing Address:: Salt River Pima-Maricopa Indian Community; Office of the Treasurer; 10005 East Osborn Road; Scottsdale, AZ 85256
Phone Number:: 480.362.7678
Fax Number:: 480.362.7592

Treasurer-SRPMIC