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 thirty (30) consecutive days 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%) (effective 9/1/09) and GY003 (2.5%) for a combined total of 5% (effective 9/1/09).

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.

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Last Updated: 11/30/2009