Arizona voters approved Proposition 207 (adult use marijuana) in the 2020 General Election. For more information, click here.
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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)