5B | Arizona Department of Revenue

*This information is for Model City Tax Code purposes only

Model Option 5B

Do NOT exempt any lodging rental. (Model exempts lodging rental if less than 3 units in the State.)

Replace: Sec. ___-445(f) with: (f) (Reserved)

Reg. ___-300.1(b) (b) (Reserved)

Reg. ___-445.1(a) (IF CHOOSING LOCAL OPTION #R) (a) (Reserved)

Reg. ___-445.1 (entire - IF NOT CHOOSING LOCAL OPTION #R) Reg. ___-445.1 (Reserved)

Pinetop-Lakeside Transaction Privilege Tax Rates City/Town Name: Pinetop-Lakeside City Code: PP Business Code Tax Rate Advertising 018 3.00%

Prescott Transaction Privilege Tax & Use Tax Rates City/Town Name: Prescott City Code: PR Business Code Tax Rate Advertising 018 2.00% Amusements 012

Prescott Valley Transaction Privilege Tax & Use Tax Rates City/Town Name: Prescott Valley City Code: PL Business Code Tax Rate Advertising 018 2.83%

San Luis Transaction Privilege Tax & Use Tax Rates City/Town Name: San Luis City Code: SU Business Code Tax Rate Advertising 018 4.00% Amusements 012

Show Low Transaction Privilege Tax Rates City/Town Name: Show Low City Code: SL Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Somerton Transaction Privilege Tax & Use Tax Rates City/Town Name: Somerton City Code: SO Business Code Tax Rate Advertising 018 3.30% Amusements 012

South Tucson Transaction Privilege Tax Rates City/Town Name: South Tucson City Code: ST Business Code Tax Rate Advertising 018 5.50% Amusements 012 5

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

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

Superior Transaction Privilege Tax Rates City/Town Name: Superior City Code: SI Business Code Tax Rate Advertising 018 4.00% Amusements 012 4.00%