Local Sales Tax

Tax Collecting Agent
The Arizona Department of Revenue is the tax collecting agent for the Town, which means sales tax payments are remitted to the Department of Revenue, who then returns to Carefree their share.

The Town of Carefree levies a 3% sales tax on all retail sales, advertising, and contracting conducted within the Town. This excludes the sale of food for home consumption (groceries), which has a sales tax of 2%. The sales tax on construction contracting and speculative building is 4%.

In order to legally conduct business within the town limits, all businesses requiring a transaction privilege tax license (TPT) should fill out and submit the AZ TPT License Form to the Arizona Department of Revenue and ensure the Town of Carefree is selected as a program city. For further information, please contact the Town Clerk.

Property Taxes
The Town of Carefree levies no property tax. Nevertheless, Town residents pay property taxes to several jurisdictions. Most taxing jurisdictions have 2 rates, a primary and a secondary rate. Primary rates pay for operational expenses. Secondary rates pay for bonded indebtedness and capital improvement projects.

Although the Town does not levy a property tax, it has remained fiscally sound by careful, conservative budgeting. Main sources of revenue are a share of the state sales tax, 3% Town sales tax, 3% use tax, permit fees, state urban revenue sharing (state income tax), gasoline and auto lieu taxes, annual franchise fees from Southwest Gas, Cox Cable TV license fees, and interest on investments.

2007 Tax Rates
Primary Rate
Secondary Rate
State of Arizona
0
0
Maricopa County
1.1046
0
Town of Carefree
0
0
Community College
.8246
.1514
Fire
0 53
Maricopa County Health Care
0
.0935
Maricopa County Flood Control District
0
.1533
Central Arizona Water Conservation
0
.1000
County Free Library
0
.0391
Cave Creek School District
1.7539
.6472
Total
3.6831
1.1891

The tax rate is levied on each $100 of assessed value. The assessed value is a percentage of market value, as established by the Maricopa County Assessor. Information on your assessed value may be obtained from the Maricopa County Tax Assessor by calling 602-506-3011 or if you are outside Arizona you may call 800-540-5570.