AZ SB1308

Amends Arizona Revised Statutes section 42-5070 to clarify when a lodging business is subject to transient lodging transaction privilege tax.

Establishes that businesses are subject to taxation if they establish or charge rental rates by direct or indirect reference to U.S. government or military per diem reimbursement rates for temporary duty assignments.

Extends taxation requirement to businesses that solicit or advertise lodging based on per diem rates of U.S. government, military service members, or similar designations by foreign or domestic governmental, military, or business entities.

Makes grammatical corrections by replacing "which" with "that" in references to mobile home spaces and lots.

Clarifies that the statute is intended to codify historical administrative interpretation without providing substantive changes to existing law.