5A

Print Friendly, PDF & Email

*This information is for Model City Tax Code purposes only

 

Model Option 5A

Exempt only single-unit residential lodging rental.  (Model exempts lodging rental if less than 3 units in the State.)

Replace (twice) in Sec. ___-445(f): the words "three (3)" with "two (2)".

Replace (once) in Reg. ___-300.1(b): the words "three (3)" with "two (2)".

Replace (twice) in Reg. ___-445.1(a): the words "three (3)" with "two (2)".

(f) A person who has less than two (2) apartments, houses, trailer spaces, or other lodging spaces rented, leased or licensed or available for rent, lease, or license within the State and no units of commercial property for rent, lease, or license within the State, is not deemed to be in the rental business, and is therefore exempt from the tax imposed by this Section on such income. However, a person who has one (1) or more units of commercial property is subject to the tax imposed by this Section on rental, lease and license income from all such lodging spaces and commercial units of real estate even though said person may have fewer than two (2) lodging spaces.

 

<Back to Options by City

Mesa

Mesa Transaction Privilege Tax & Use Tax Rates

City/town name:      mesa    city code: me business code tax rate county: mar

Goodyear

Goodyear Transaction Privilege Tax & Use Tax Rates

City/town name:  goodyear    city code: gy business code tax rate county: mar

Carefree

Carefree Transaction Privilege Tax & Use Tax Rates

City/town name:  carefree    city code: ca business code tax rate county: mar

Surprise

Surprise Transaction Privilege Tax & Use Tax Rates

City/town name:   surprise    city code: sp business code tax rate county: mar
Cities/Towns that have adopted this Option:
Carefree
Goodyear
Mesa
Surprise