Sources of Revenue

Money received by the County comes from six sources.

 

Intergovernmental


Intergovernmental revenues are received by the County from other government or public entities, and include payments in lieu of taxes, state shared revenues, grants, and certain payments required by intergovernmental agreements (IGA's). Intergovernmental revenues come from a variety of sources, including the Federal government, local governments, and the State of Arizona.

Taxes


County taxes include property taxes, jail excise tax, and car rental surcharge revenues. Property taxes are imposed on both real and personal property. Primary property taxes are used to support general operations, whereas secondary property taxes fund voter-approved general obligation bonds and special overrides. At the present time, Maricopa County levies only primary property taxes.

The jail excise tax is a voter approved sales tax in Maricopa County and is authorized pursuant to Arizona Revised Statute (ARS) §42-6109.01. The 1/5 of 1-cent (0.2%) sales tax is used for the construction and operation of adult and juvenile detention facilities. The jail excise tax was extended in November 2002 and will continue for not more than 20 years after the date of the initial tax approved on November 1998 expires.

The car rental surcharge was established by ARS §48-4234 and is used primarily to repay Stadium District Revenue Bonds for the Cactus League and Cactus League operations of the Stadium District. Pursuant to statute, a $2.50 car rental surcharge is charged per lease or rental of a motor vehicle. Any net revenue is transferred to the Arizona Tourism and Sport Authority (AZTSA) according to an intergovernmental agreement.

Charges for Services


Charges for Services is a broad category of program revenues that include charges to customers, applicants, or other governments who purchase, use, or directly benefit from the goods, services, or privileges provided, or are otherwise directly affected by the services. Examples of charges for services to the public include:
  • Court-filing fees
  • Kennel fees
  • Park entrance fees
  • Probation service fees
  • Vital record document fees

Licenses & Permits


Maricopa County collects revenue from a variety of licenses and permits that are issued by various County departments. Rates for licenses and permits are approved by the Board of Supervisors, unless otherwise set forth in State statutes. The revenue generated from licenses and permits is generally used to offset the cost of issuance. Examples of licenses and permits include:
  • Building permits
  • Dog licenses
  • Environmental health permits
  • Marriage licenses

Fines & Forfeits

 
Through statutory and enforcement authority, Maricopa County collects various fines such as civil traffic citations and court fines.

Miscellaneous

 
Maricopa County classifies miscellaneous revenues as any revenues that do not fall within a more specific revenue category. Examples of miscellaneous revenues include:
  • Building rental
  • Concessions
  • Equipment rental
  • Food sales
  • Insurance recoveries
  • Interest earnings
  • Land sales
  • Map sales
  • Pay phone receipts
  • Sale of copies
  • Sales of capital assets