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TAX AND BUSINESS

TAX AND BUSINESS - REVENUE SERVICES

Finance is responsible for Lake Havasu City’s revenue system and the timely receipt and recording of all related payments to the City.  Responsibilities include recording and revenue analysis of utility billing, business licensing, transaction privilege tax, use tax compliance, state shared revenue, cost for service revenue, and miscellaneous revenues.  Finance is also responsible for taxpayer assistance with business and tax questions. We strive to provide exceptional customer service to taxpayers and citizens as well as the City’s departments. The Customer Service and Finance Team service the major of the revenue areas which include:

Utility Payments
Business License Department - (928) 453-4153
Transaction Privilege Tax (TPT) – Sales Tax
Miscellaneous billing / collection
Property Tax (COMING SOON)

PRIVILEGE (SALES) AND USE TAX

Lake Havasu City imposes a transaction privilege (sales) tax on certain business activities.  The city tax is in addition to the tax imposed by the state.  While the city rate varies by business activity, it is two percent (2.0%) on most activities.  A business engaged in taxable activity will need to obtain a transaction privilege (sales) tax license, through Arizona Department of Revenue to report their Lake Havasu City and State transaction privilege tax (TPT) liability.

Centralized Licensing and Reporting – The Arizona Department of Revenue collects Lake Havasu City, Mohave County, and State TPT taxes.

TPT Applications

TPT License Renewals:  The Arizona Department of Revenue will process all TPT license renewals.  Businesses will receive one renewal notice per license from the State regardless of where the business is located. Please visit the www.azdor.gov and your renewal notice in November/December for more information. 

TRANSACTION PRIVILEGE TAX BROCHURES

Provided in this section are brochures of some of the most common activities that are subject to Transaction Privilege Tax (TPT). These publications are for general information only about Transaction Privilege Tax (TPT) on gross revenues from these activities. This is an informal and nonbinding communication.

For complete details, refer to Lake Havasu City Code for Privilege and Excise Taxes. In case of inconsistency or omission in this publication, the language of the Tax Code will prevail. The transaction privilege tax is commonly referred to as a sales tax; however, the tax is on the privilege of doing business in Lake Havasu City and is not a true sales tax.

Lake Havasu City Code in its entirety can be found at:

http://www.amlegal.com/codes/client/lake-havasu-city_az/

SALES TAX REPORTS