*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.

 

Tempe

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

Tucson

Tucson Transaction Privilege Tax & Use Tax Rates City/Town Name: Tucson City Code: TU Business Code Tax Rate Amusements 012 2.60% Contracting-Prime

Tusayan

Tusayan Transaction Privilege Tax Rates City/Town Name: Tusayan City Code: TY Business Code Tax Rate Advertising 018 2.00% Amusements 012 2.00%

Willcox

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

Winslow

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