*This information is for Model City Tax Code purposes only

 

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.

 

Peoria

Peoria Transaction Privilege Tax & Use Tax Rates City/Town Name: Peoria City Code: PE Business Code Tax Rate Advertising 018 1.80% Amusements 012 2.80

Quartzsite

Quartzsite Transaction Privilege Tax Rates City/Town Name: Quartzsite City Code: QZ Business Code Tax Rate Amusements 012 2.50% Contracting-Prime 015

Safford

Safford Transaction Privilege Tax & Use Tax Rates City/Town Name: Safford City Code: SF Business Code Tax Rate Advertising 018 2.50% Amusements 012 2

Snowflake

Snowflake Transaction Privilege Tax Rates City/Town Name: Snowflake City Code: SN Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

St. Johns

St. Johns Transaction Privilege Tax & Use Tax Rates City/Town Name: St. Johns City Code: SJ Business Code Tax Rate Advertising 018 3.00% Amusements

Surprise

Surprise Transaction Privilege Tax & Use Tax Rates City/Town Name: Surprise City Code: SP Business Code Tax Rate Advertising 018 2.20% Amusements 012
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