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)

Cottonwood Transaction Privilege Tax Rates City/Town Name: Cottonwood City Code: CW Business Code Tax Rate Advertising 018 3.50% Amusements 012 3.50%

Eagar Transaction Privilege Tax & Use Tax Rates City/Town Name: Eagar City Code: EG Business Code Tax Rate Amusements 012 3.00% Contracting-Prime 015

El Mirage Transaction Privilege Tax & Use Tax Rates City/Town Name: El Mirage City Code: EM Business Code Tax Rate Advertising 018 3.00% Amusements

Eloy Transaction Privilege Tax & Use Tax Rates City/Town Name: Eloy City Code: EL Business Code Tax Rate Advertising 018 3.00% Amusements 012 3.00%

Flagstaff Transaction Privilege Tax & Use Tax Rates City/Town Name: Flagstaff City Code: FS Business Code Tax Rate Advertising 018 2.281% Amusements

Florence Transaction Privilege Tax & Use Tax Rates City/town Name: Florence City Code: FL Business Code Tax Rate Advertising 018 2.00% Amusements 012

Fountain Hills Transaction Privilege Tax & Use Tax Rates City/Town Name: Fountain Hills City Code: FH Business Code Tax Rate Advertising 018 2.90%

Gila Bend Transaction Privilege Tax & Use Tax Rates City/Town Name: Gila Bend City Code: GI Business Code Tax Rate Amusements 012 3.50% Contracting

Gilbert Transaction Privilege Tax Rates City/Town Name: Gilbert City Code: GB Business Code Tax Rate Advertising 018 1.50% Amusements 012 1.50%

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