Sahuarita, AZ Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Governing section
- Town Code Section 3.05.060
- Retail rate
- 2.00% (Business Code 017)
- Contracting-Prime rate
- 4.00% (Business Code 015)
- Metal-mining severance rate
- 0.10% (Business Code 019)
- Utilities rate
- 4.00% (Business Code 004)
- Adopted/amended by
- Ord. 2020-150; Ord. 2023-170
Summary
Sahuarita taxes business activity under Town Code Section 3.05.060, which sorts every taxable trade into a Model City Tax Code classification and assigns it a rate. Most retail, service and rental categories pay 2.00%, contracting activity pays 4.00%, and metal-mining severance is taxed at just 0.10%. The table also fixes a three-digit Business Code the Arizona Department of Revenue uses to sort each filer's return.
Tax Classification Model City Tax Code Provision Applicable Model Options Applicable Local Options Business Code Tax Rate % ... Contracting – Prime IV-415 015 4.00 ... Severance – Metal Mining IV-432 019 0.10 ... Retail IV-465 10 Z, AA 017 2.00 ... Communications IV-470 11 005 2.00
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4745395; v0 updated 2025-12-08; through 12-08-2025).
Full Breakdown
060 tax rate table. 00% with Business Code 004. 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. 05.
Violations & Fines
Sahuarita does not run its own tax audit division; enforcement rides on the adopted Model Cities Tax Code and is carried out by the Arizona Department of Revenue, which licenses every business, collects the return, and can assess back tax, interest and civil penalties for underreporting a classification or filing under the wrong Business Code. A business that misclassifies itself risks a corrected assessment covering the difference between the rate it paid and the rate its actual activity carries.
Frequently Asked Questions
What tax rate applies to a general retail business in Sahuarita?
Are all business classifications in Sahuarita taxed at the same rate?
Where is Sahuarita's business tax rate table published?
Sources & Official References
Other rules in Sahuarita
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