Sierra Vista, AZ 1011 North Coronado Drive, 85635

Amendments or Special Provisions:

1. Impose a 0% rate on transportation.

2. Impose a 0% rate on telecommunications. Effective October 1, 1993, impose a 2% rate on telecommunications.

3. Impose a 0% rate on utilities. Effective October 1, 1993, impose a 2% rate on utilities.

4. Impose an additional 4% bed tax. Effective 11/1/03, reduced rate to zero.

4A. Impose a 5.5% rate on the hotel classification, effective 11/1/03.

5. Effective October 1, 1993, impose a 1% rate on rental of real property. Effective August 1, 1995, impose a .7% rate on rental of real property (Section 8A-445). Effective July 1, 1996, impose a 0.4% rate on rental of real property. Effective July 1, 1997, impose a 0% rate on rental of real property. Effective September 1, 2006, impose a 1% rate on rental of real property.

6. Jet fuel tax at $.02 per gallon.

7. Effective from 11/1/03 to 10/31/06, impose a 1.6% rate on the retail classification. Effective 9/1/06, impose a rate of 1.75% on the retail classification. Effective 11/1/15, impose a rate of 1.95% on the retail classification.

8. Effective 9/1/06, impose a 2.6% rate on the restaurant and bar classification.

9. Effective 9/1/06, impose a 2.45% rate on all classes of construction contracting.