Is all food taxable in Scottsdale? Why?

The City of Scottsdale imposes a 1.75% Privilege "sales" tax. Privilege tax revenues are used to finance the cost of various City services including but not limited to police, fire, parks, libraries, and streets. One eighth (1/8) of the privilege tax revenue is used specifically for transportation purposes, and 1/5 is for purchasing land for the McDowell Sonoran Preserve in the McDowell Mountains and the surrounding Sonoran Desert, and 1/16 is for public safety.

The City of Scottsdale's Use tax rate is 1.55%. Use tax is imposed on the purchaser for the privilege of using, consuming or storing tangible personal property within the city limits. The use tax provides an indirect benefit to retailers located in Scottsdale because it removes incentives for customers to shop outside the city in order to avoid paying city tax. Approximately one fourth (1/4) of the tax is earmarked for the McDowell Sonoran Preserve in the McDowell Mountains and the surrounding Sonoran Desert and 1/14 for public safety.

In addition to the privilege tax, an additional 5.0% transient tax is due on income from charges for lodging to any transient. Fifty percent (50%) of the transient tax revenues are used for destination marketing to promote tourism and fifty percent (50%) are used for tourism-related event support, tourism research, tourism-related capital projects, and other eligible uses as determined by City ordinance or State law.

All businesses are assessed tax on personal property. Mobile homes can also be subject to personal property tax. Personal property subject to the tax includes: machinery, equipment, furniture, and other capital items. Businesses are required to complete an annual business property statement (Form DOR 82520). Governmental or charitable organizations may be exempt with the approval of the county assessor. After processing the annual business property statements, and completing the assessment of property to be placed on the personal property tax roll, the Assessor mails a Notice of Value to the Taxpayer. The County Treasurer bills personal property taxes.

Business owners should contact the Maricopa County Assessor at 602-506-3386 for information and to obtain the business property statement.

For additional information regarding personal property tax, contact the Arizona Department of Revenue at:

Phoenix Area: 602-255-2060
Other Arizona Areas: 800-352-4090
Arizona Department of Revenue. Select the "Property Tax Info" link.

2023/24 Property Tax Rate Calculation

$0.5150 - Primary
$0.4464 - Secondary
$0.9814 - Combined

Additional information about Property Tax and Valuation Relief Programs is available on the Arizona Department of Revenue website.