T

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*This information is for Model City Tax Code purposes only

 

Local Option T

Exempt certain rental to subsidiaries.  Replace Sec. ___-445(i) with:

(i) Exempt from the tax imposed by this Section is gross income derived from the rental, leasing, or licensing of real property to a corporation; provided that the lessor's aggregate holdings in the lessee corporation amount to at least eighty percent (80%) of the voting stock of the lessee corporation.

 

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Sierra Vista

Sierra Vista Transaction Privilege Tax & Use Tax Rates

City/town name: sierra vista             city code: sr business code tax rate

Scottsdale

Scottsdale Transaction Privilege Tax & Use Tax Rates

City/town name:  scottsdale                 city code: sc business code tax rate

Pima

Pima Transaction Privilege Tax Rates

City/town name: pima                            city code: pm    business code tax rate

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates

City/town name:Glendale            city code: ge   business code tax rate

Avondale

Avondale Transaction Privilege Tax & Use Tax Rates

City/town name: avondale  CITY CODE: AV

Cities/Towns that have adopted this Option:
Avondale
Glendale
Pima
Scottsdale
Sierra Vista