4-2-3: APPLICABILITY:
This tax shall not apply to the gross sales or gross income as may now or as may in the future be exempt by Arizona statute from the Arizona state privilege sales tax. This includes, but is not limited to, certain rental income which is exempted by Arizona state privilege sales tax statutes. (Ord. 76-77-07, 4-12-1977; amd. Ord. 2007-04, 3-13-2007)