*This information is for Model City Tax Code purposes only

Model City Tax Code

 

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.

 

Avondale

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

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates City/Town Name: Glendale City Code: GE Business Code Tax Rate Advertising 018 2.90% Amusements 012

Pima

Pima Transaction Privilege Tax Rates City/Town Name: Pima City Code: PM Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00% Contracting

Scottsdale

Scottsdale Transaction Privilege Tax & Use Tax Rates City/Town Name: Scottsdale City Code: SC Business Code Tax Rate Advertising 018 1.75% Amusements