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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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Chandler

Chandler Transaction Privilege Tax & Use Tax Rates

City/town name:  chandler    city code: ch business code tax rate county: mar
  • Read more about Chandler

Cave Creek

Cave Creek Transaction Privilege Tax & Use Tax Rates

City/town name:      cave creek    city code: ck business code tax rate county: mar
  • Read more about Cave Creek

Camp Verde

Camp Verde Transaction Privilege Tax & Use Tax Rates

City/town name:      camp verde    city code: ce business code tax rate county: yav
  • Read more about Camp Verde

Apache Junction

Apache Junction Transaction Privilege Tax & Use Tax Rates

City/town name:  aPACHE JUNCTION    city code: aJ business code tax rate county: mar/pnl
  • Read more about Apache Junction

Tempe

Tempe Transaction Privilege Tax & Use Tax Rates

City/town name:  tempe    city code: te business code tax rate county: mar
  • Read more about Tempe

Buckeye

Buckeye Transaction Privilege Tax Rates

City/town name:   buckeye    city code: be business code tax rate county: mar
  • Read more about Buckeye

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates

City/town name:  tucson    city code: tu business code tax rate county: pma
  • Read more about Tucson

Chino Valley

Chino Valley Transaction Privilege Tax & Use Tax Rates

City/town name:    chino valley    city code: cv business code tax rate county: yav
  • Read more about Chino Valley

Snowflake

Snowflake Transaction Privilege Tax Rates

City/town name:  snowflake    city code: sn business code tax rate county: nav
  • Read more about Snowflake

Coolidge

Coolidge Transaction Privilege Tax & Use Tax Rates

City/town name:  coolidge    city code: cl business code tax rate county: pnl
  • Read more about Coolidge
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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
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