Ariz. Rev. Stat. » Title 5
Arizona Revised Statutes

Ariz. Rev. Stat. § 5-840 (2026)

Tax on hotels

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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5-840. Tax on hotels

A. The qualified electors residing in the authority, by majority vote at an election held in the authority, may levy and, if levied, the department of revenue shall collect a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a business taxed under title 42, chapter 5 and classified under section 42-5070 within the authority.  A tax under this section is in addition to the tax imposed by title 42, chapter 5 and any tax imposed by a city or town in the authority.

B. If levied, the tax shall be levied under this section beginning on the first day of the first month beginning ninety days after the election to levy the tax.  The tax shall be in effect for three hundred sixty months.

C. The rate of the tax is one per cent of the tax base prescribed by section 42-5070.

D. Unless the context otherwise requires, section 42-6102 governs the administration of the tax imposed under this section.

E. Each month the state treasurer shall transmit the net revenues collected pursuant to this section to the authority for deposit in the tourism revenue clearing account established by section 5-835.

 

 

Notes of Decisions
Cited in 3 cases, 2007–2018 · leading case: Karbal v. Arizona Dep't of Revenue, 158 P.3d 243 (Ariz. Ct. App. 2007).
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Karbal v. Arizona Dep't of Revenue, 158 P.3d 243 (Ariz. Ct. App. 2007). · cites it 2× “Its statutory twin, A.R.S. § 5-840(A), provides for “a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a [hotel] business.”
Saban v. Ador, 418 P.3d 1066 (Ariz. Ct. App. 2018). · cites it 2× “A.R.S. § 5-840 (2018). 4 SABAN, et al. v.”
Peters v. Prescott, No. 1 CA-TX 15-0004 (Ariz. Ct. App. Mar. 29, 2016). · cites it 2× “§ 5-839) and the hotel tax (A.R.S. § 5-840) were both “akin to transaction privilege taxes.”
Ariz. Rev. Stat. § 5-840(A): 1 case
Karbal v. Arizona Dep't of Revenue, 158 P.3d 243 (Ariz. Ct. App. 2007). “Its statutory twin, A.R.S. § 5-840(A), provides for “a tax on the gross proceeds of sales or gross income from the business of every person engaging or continuing in a [hotel] business.”
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