Restaurant/Hotel

Restaurant, Bar and Transient Lodging Tax

Who Is Taxed?

Revenue from restaurants and bars are subject to a City Sales Tax rate of 4% (GY005).

Examples of these taxable businesses include, but are not limited to:

  • standard eat-in restaurant or take-out
  • restaurant serving food to eat-in or take-out
  • deli selling prepared food
  • bars, taverns, etc.
  • ice cream parlors
  • bakeries with facilities for eating on the premise or take-out
  • catering businesses
  • mobile vendors

Revenue from hotels, motels, and businesses renting or leasing to persons staying less than six consecutive months are subject to a City Sales Tax rate of 5%.

Examples of these taxable businesses include, but are not limited to:

  • hotels, motels
  • campgrounds
  • trailer parks

Procedures for Tax Payment

The City of Goodyear is in the State collection system. Please apply for a City sales tax license through the Arizona Department of Revenue; then report and pay City sales tax on the state sales tax return under the city code GY005 (4%) for restaurants.

Hotels and motels report and pay City sales tax on the state sales tax return under the city code GY000 (2.5%) and GY003 (2.5%) for a combined total of 5%. License applications are available through the City of Goodyear, Finance Department, or the Arizona Department of Revenue, License Department, 1600 W. Monroe, Phoenix, AZ 85007 602-542-2076, or by visiting the State's website.

 

Top Last Updated: 7/16/2014