Primary Property taxes are an important source of revenue for the city services we all depend on, such as police, fire, parks, street repair, and recreation. Understanding property taxes can be a complex undertaking. Here at the City of Surprise, we aim to give you the information in an easy to understand format to help you see how property taxes affect you, your family and the life of your community.
The transaction privilege tax (TPT) is commonly referred to as sales tax. It differs from a true sales tax in that it is a tax on the privilege of doing business in Arizona. The seller is liable for the tax but may pass the burden of the tax on to the purchaser.
Use Tax is a tax on tangible personal property which is purchased or leased for storage or use in the City on which tax was not paid at the time of purchase or rental. The use tax protects local vendors because it removes incentives for customers to shop outside of the city or state to avoid paying the city sales tax.