Sahuarita, AZ Hotels & Lodging: Transient Occupancy Tax (2026)

The rate table adopted at Section 3.05.060 lists lodging under two distinct classifications drawn from the Model City Tax Code. The base Hotels classification, tied to Model City Tax Code Article IV Section 444, carries Business Code 044 and a 2.00% rate. A second line, Hotel/Motel Additional Tax, tied to Article IV Section 447, carries Business Code 144 and its own 2.00% rate. Because both classifications apply to the same lodging transaction, an operator's actual Town tax burden on a room charge is the sum of the two, 4.00%, layered on top of whatever state and Pima County transaction privilege tax also applies to the same gross income.

Neither line carries a Model Option or Local Option letter in the table, meaning Sahuarita did not modify the state's default Article IV treatment for either classification; the Town simply adopted the standard rates the Model Cities Tax Code assigns and administers collection through the state's unified return under Section 3.05.010. A hotel, motel, or other lodging operator registers once for a transaction privilege tax license with the Arizona Department of Revenue, then reports gross lodging income under both Business Code 044 and Business Code 144 on the same periodic return; the two amounts are remitted together but tracked as separate classifications so the state can distribute the additional-tax revenue according to its own allocation rules.