Business Codes

Information on Business Codes, Region Codes, City Codes, and State, County, and City tax rates can be found on the Arizona Tax Rate Table.

City codes are different than State Codes of the same business description.

Pay special attention when licensing and reporting to ensure both State and City codes are reported accurately.

Description	City	Region	Rate
Advertising	018	ME	2.0%
Amusements	012	ME	2.0%
Communications	005	ME	2.0%
Contracting-Prime	015	ME	2.0%
Contracting- Speculative Builders	016	ME	2.0%
Contracting-Owner-Builders	037	ME	2.0%
Hotels	044*	ME	2.0%
Hotel/Motel (Additional Tax)	144	ME	5.0%
Jet Fuel Sales (cents per gallon)	049	ME	$.03/gal
Jet Fuel Use Tax	051	ME	$.03/gal
Job Printing	010	ME	2.0%
Manufactured Buildings	027	ME	2.0%
MRRA-Project Materials	315	ME	2.0%
Publication	009	ME	2.0%
Residential Rental, Leasing and Licensing for Use	045	ME	2.0%
Commercial Rental, Leasing and Licensing for Use	213*	ME	2.0%
Rental, Leasing and Licensing for Use of TPP	214*	ME	2.0%
Restaurants and Bars	011	ME	2.0%
Retail Sales	017	ME	2.0%
Severance-Metal Mining	019	ME	2.0%
Timbering and Other Extraction	020	ME	2.0%
Transporting	006	ME	2.0%
Use Tax From Inventory	030	ME	2.0%
Use Tax Purchases	029	ME	2.0%
Utilities	004	ME	2.0%
Wastewater Removal Services	485	ME	2.0%
Vehicle Use Tax	450	ME	2.0%
License Fees	050	ME	20
License Renewal Fee	350	ME	20

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