Sahuarita, AZ Local Taxes & Fees: Business Tax Classification (2026)

The Town adopted the Model Cities Tax Code maintained by the Arizona Department of Revenue as its privilege tax law under Section 3.05.010, then set local rates in the Section 3.05.060 tax rate table. That table runs through the Model City Tax Code articles one by one: Advertising under Article IV Section 405, Contracting-Prime under Article IV Section 415 taxed at 4.00% with Business Code 015, Contracting-Speculative Builders and Contracting-Owner Builder also at 4.00%, Retail under Article IV Section 465 at 2.00% with Business Code 017, Communications under Article IV Section 470 at 2.00% with Business Code 005, and Utilities under Article IV Section 480 at 4.00% with Business Code 004.

Because the Mission Mine sits inside Town limits, the table carries a dedicated Severance-Metal Mining classification under Article IV Section 432, Business Code 019, taxed at only 0.10%, far below every other listed category. The Region Code SA and County Code PMA appear at the top of the table because Sahuarita files through the state's unified transaction privilege tax return alongside Pima County. A business registers once with the Arizona Department of Revenue for a TPT license, then reports gross income under whichever classification matches its activity; a contractor and a retailer operating from the same address file under two different codes and rates.

The classifications were most recently amended by Ordinance 2023-170 Section 4, which folded in new Model Options and Local Options referenced elsewhere in Chapter 3.05.