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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

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H

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*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

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.

 

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Winslow

Winslow Transaction Privilege Tax Rates

City/town name:    winslow    city code: ws business code tax rate county: nav
  • Read more about Winslow

Willcox

Willcox Transaction Privilege Tax Rates

City/town name:    willcox    city code: wc business code tax rate county: coh
  • Read more about Willcox

Tusayan

Tusayan Transaction Privilege Tax Rates

City/town name:  tusayan    city code: ty business code tax rate county: coc
  • Read more about Tusayan

Springerville

Springerville Transaction Privilege Tax Rates

City/town name:   springerville    city code: sv business code tax rate county: apa
  • Read more about Springerville

St. Johns

St. Johns Transaction Privilege Tax & Use Tax Rates

City/town name:                st. johns    city code: sj business code tax rate county: apa
  • Read more about St. Johns

Safford

Safford Transaction Privilege Tax & Use Tax Rates

City/town name:       safford    city code: sf business code tax rate county: gra
  • Read more about Safford

Queen Creek

Queen Creek Transaction Privilege Tax & Use Tax Rates

City/town name:        queen creek    city code: qc business code tax rate county: mar/pnl
  • Read more about Queen Creek

Quartzsite

Quartzsite Transaction Privilege Tax Rates

City/town name:  quartzsite    city code: qz business code tax rate county: lap
  • Read more about Quartzsite

Paradise Valley

Paradise Valley Transaction Privilege Tax & Use Tax Rates

City/town name:   paradise valley    city code: pv business code tax rate county: mar
  • Read more about Paradise Valley

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates

City/town name:  maricopa    city code: mp business code tax rate county: pnl
  • Read more about Maricopa
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Cities/Towns that have adopted this Option:
Apache Junction
Buckeye
Bullhead City
Camp Verde
Cave Creek
Chandler
Chino Valley
Colorado City
Coolidge
Cottonwood
Douglas
Eagar
El Mirage
Gila Bend
Gilbert
Glendale
Hayden
Holbrook
Huachuca City
Maricopa
Paradise Valley
Peoria
Pinetop-Lakeside
Quartzsite
Queen Creek
Safford
Snowflake
Springerville
St. Johns
Surprise
Tempe
Tucson
Tusayan
Willcox
Winslow
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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