City Tax Information

Cochise County - Effective date of August 1, 2025

On June 3, 2025, the Board of Directors of the Cochise County Jail District passed Jail District Resolution No. 25-02, which ended the collection of the Cochise County Jail District excise tax. This resolution decreases the total state and county combined tax by 0.313% or 0.5% depending on the business classification. As of August 1, 2025, the total combined rate for most transactions will be 6.1%.

The following categories will have a 6.1% combined total tax rate on August 1, 2025:

Utilities (004); Communications (005); Transporting (006); Private Railcar (007); Pipelines (008); Publishing (009); Job Printing (010); Restaurant and Bars (011); Amusement (012); Rental of Personal Property (014); Contracting - Prime (015); Retail Sales (017); Use Tax-Utilities (026); Medical Marijuana Retail Sales (203); Medical Marijuana Restaurant and Bars (221); MRRA (315); Peer-to-Peer Car Sharing (414); Adult Use Marijuana Retail Sales (420); Adult Use Marijuana Restaurant and Bars (421); Remote Sales/Marketplace Facilitator for Retail Sales (605).

The total combined tax rate for Non metal mining (002) will be 3.437%.

The total combined tax rate for Transient Lodging (Hotel/Motel) (025) and Online Lodging Marketplace (325) will be 6.05%.

The total combined tax rate for Jet Fuel Excise Tax (049) will be 3.355¢.

For Prime Contractors: Effective August 1, 2025, all contracting activity should be reported under business code 015. Activity previously reported using business code 118 should now be reported using business code 015.