Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
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Local Option H
Tax health spa membership fees as part of the amusements tax. Replace Sec.___-410(a)(2) with:
(2) health spas, fitness centers, dance studios, or other persons who charge for the use of premises for sports, athletic, other health-related activities or instruction, whether on a per-event use, or for long-term usage, such as membership fees.
Exempt separately charged individual instruction. Replace Sec.___-410(b)(9) with:
(9) income from separately charged individual instruction. for the purposes of this paragraph “individual instruction” means exclusive personal attention of the provider for the entire duration of the separately charged period of instruction, training, coaching, or similar activity.