Eloy, AZ 628 North Main, 85231

Amendments or Special Provisions:

1. Effective July 1, 2014, the tax rate for Food for Home Consumption will be zero. Effective April 1, 2016, the tax rate for Food for Home Consumption increased to 2.00%.

2. Impose an additional 3% bed tax and effective July 1, 2001, impose a 4% rate on the hotel classification. These two rates will be combined for businesses that come under those classifications.

3. Impose 4% total tax on restaurants and bars. Effective July 1, 2001 the tax rate is 6%.

4. Adopted Appendix IV.

5. Amendment to Sec. 16-445 (a)(1) as follows:

(1) Payments made by the lessee to, or on behalf of, the lessor for property taxes, repairs and improvements are considered to be part of the taxable gross income; provided, however, that repairs and improvements to facilities used to house state and federal prisoners shall not be considered to be part of the taxable gross income.

6. Impose a 4.5% rate on construction contracting activities, effective 10/1/05.

7. Have a 1.5% rate on sales or purchases of tangible personal property sold at retail exceeding $6,000 per item. 3% shall apply to the first $6,000.