Ariz. Admin. Code § 15-5-1706

Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-1706 - Cover Charges

A restaurant's gross proceeds of sales or gross income from a cover charge or other minimum charge is included in the tax base under the restaurant classification.

Ariz. Admin. Code § R15-5-1706

Amended effective December 16, 1997 (Supp. 97-4).