Effective October 1, 2002, taxable activity and collections occurring in the Rio Nuevo District must be reported separately. The code PAD should be used in place of PMA for all business activity occurring within Rio Nuevo in the Business Classes listed below. Activity will continue to be reported by TPT class. The tax rate applied to PAD Business Classes will remain the same as that applied to PMA Business Classes.
For example, if your business has activity within the Rio Nuevo District in Pima County and it has taxable retail transactions, that activity should be listed on the TPT-1 return in PAD 017 instead of PMA 017. All transactions not located in the Rio Nuevo District should continue to be filed under the specific county code. If your business has multiple locations within Pima County, only the taxable transactions at the locations within the Rio Nuevo District should be filed under PAD. All remaining taxable activity should be filed under PMA.