The City Council has adopted changes to the Phoenix Tax Code in cooperation with the business community. This Tax Bulletin has been prepared to notify you of the changes in the Phoenix Tax Code with effective dates as shown below.

Below are the amendments addressed by ordinance G-4838:

Hotel Industry - Effective January 1, 2007

• Matches, in most areas, the state’s imposition of tax on hotel and motel income. See the City’s Hotel & Motel brochure for additional information.
  
  

State Fair Ride Ticket Sales Retention - Effective retroactive to July 1, 1999

• Precludes a tax on a private operator of rides for the portion of amusement ride ticket sales at the State Fair retained by the State Fair Board.
  
  

Development/Impact Fees - Effective retroactive to September 1, 2006

• Exempts development or impact fees that are included in a construction or development contract.
• Additional information to be made available at a later date.
  
  

Housekeeping

• Corrects state statutory references that have changed or eliminates references to statutes that no longer exit.

The changes to the Phoenix Tax Code were published in the Record Reporter on November 17, 2006.

The Phoenix Tax Code (Chapter 14) of the Phoenix City Code is available at http://www.municode.com/resources/gateway.asp?pid=13485&sid=3. This material is available in alternative formats.

If you have specific questions regarding the changes to the Phoenix Tax Code, please call the Tax Division at 602-262-6586.