AZ HB2715

Removes the deduction for gross proceeds from memberships at health or fitness establishments and private recreational establishments from the amusement classification tax base.

Eliminates the exemption that previously allowed membership fees (including initiation fees) for health/fitness facilities and private recreational establishments to be deducted when at least 80% of monthly revenue came from such memberships and accompanied guest fees.

Renumbers remaining deductions in subsection B to remove references to the deleted health/fitness and private recreational establishment provisions.

Requires a two-thirds affirmative vote in both houses of the legislature for passage and becomes effective immediately upon the governor's signature or, if vetoed, upon a three-fourths affirmative vote in both houses.