H

*This information is for Model City Tax Code purposes only

 

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

Willcox

Willcox Transaction Privilege Tax Rates

City/town name:    willcox    city code: wc business code tax rate county: coh

Tusayan

Tusayan Transaction Privilege Tax Rates

City/town name:  tusayan    city code: ty business code tax rate county: coc

Springerville

Springerville Transaction Privilege Tax Rates

City/town name:   springerville    city code: sv business code tax rate county: apa

St. Johns

St. Johns Transaction Privilege Tax & Use Tax Rates

City/town name:                st. johns    city code: sj business code tax rate county: apa

Safford

Safford Transaction Privilege Tax & Use Tax Rates

City/town name:       safford    city code: sf business code tax rate county: gra

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

Quartzsite

Quartzsite Transaction Privilege Tax Rates

City/town name:  quartzsite    city code: qz business code tax rate county: lap

Paradise Valley

Paradise Valley Transaction Privilege Tax & Use Tax Rates

City/town name:   paradise valley    city code: pv business code tax rate county: mar

Maricopa

Maricopa Transaction Privilege Tax & Use Tax Rates

City/town name:  maricopa    city code: mp business code tax rate county: pnl