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ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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S

*This information is for Model City Tax Code purposes only

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Model City Tax Code

 

Local Option S

Exempt lodging rental (except for rental to transients, if you have NOT chosen Model Option #6).  IF YOU HAVE NOT CHOSEN MODEL OPTION #6, Replace Sec. ___-445(h) with:

(h) Except as may be provided in another Section of this Chapter, the tax prescribed by this Section shall not include gross income from the rental, leasing, or licensing of lodging or lodging space to an individual who resides therein.

(Local Option #S (continued)).  IF YOU HAVE CHOSEN MODEL OPTION #6, Replace Sec. ___-445(h) with:

(h) The tax prescribed by this Section shall not include gross income from the rental, leasing, or licensing of lodging or lodging space to an individual who resides therein.

(Local Option #S (continued)).  Replace Reg. ___-200.1(b) with:

(Reserved)

 

<Back to Options by City

Winslow

Winslow Transaction Privilege Tax Rates

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

Willcox

Willcox Transaction Privilege Tax Rates

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

Tusayan

Tusayan Transaction Privilege Tax Rates

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

Safford

Safford Transaction Privilege Tax & Use Tax Rates

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

Quartzsite

Quartzsite Transaction Privilege Tax Rates

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

Payson

Payson Transaction Privilege Tax Rates

City/town name: payson            city code: ps business code tax rate
  • Read more about Payson

Oro Valley

Oro Valley Transaction Privilege Tax Rates

City/town name: oro valley            city code: or business code tax rate
  • Read more about Oro Valley

Marana

Marana Transaction Privilege Tax & Use Tax Rates

City/town name:marana                          city code: ma    business code tax rate
  • Read more about Marana

Lake Havasu City

Lake Havasu City Transaction Privilege Tax & Use Tax Rates

City/town name:                            lake havasu city                          city code: lh business code tax rate
  • Read more about Lake Havasu City

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates

City/town name: tucson                              city code: tu    business code tax rate
  • Read more about Tucson
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Cities/Towns that have adopted this Option:
Bullhead City
Flagstaff
Globe
Lake Havasu City
Marana
Oro Valley
Payson
Quartzsite
Safford
Sedona
Show Low
Snowflake
Tucson
Tusayan
Willcox
Winslow
Arizona
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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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