Retail sales: membership fees of retailers.
Gilbert Town Code, Reg. 58-460.3
in effectReg. 58-460.3. - Retail sales: membership fees of retailers.
Membership, admission, or other fees charged by limited access retailers are considered part of taxable gross income of the business activity of selling tangible personal property.
(Tax Code 1995, Reg. 15-460.3)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_RERIEXTA_REG._58-460.3RESAMEFEREFetched: 11/1/2026
