Sales Tax- 5% State of Arizona. .25% Mohave County. 2% City of Kingman sales tax. (Park is not located within the city limits).

Property Tax- Approximately 2.5% of actual value (based on real property records of existing businesses).

Corporate Income Tax- 8% of net profit (minimum $50).

Workers' Compensation- Depends on task. Ranges from $.24 to $74 per $100 salary. State median is $12.50/$100. If companies do not have a significant number of claims, they are allowed to pay only 75% of the premium. For specific professions, contact State Compensation fund representative at (602) 855-8051 or (800) 976-2667.

Unemployment Insurance- 2.7% on first $7,000. Will be adjusted after two years operation based on claims. Range is .05% to 5.4%. State average is 1.2%.

Vehicle Registration- Based on MSRP price without options. That amount multiplied by 60%, with depreciation (15% annually) applied. Registration fee is then $4/$100 adjusted value.

Inventory Tax- None
State Disability Insurance- None
T~raining Tax- None

Business License Fees- Arizona based Corporation, $50 fee to Arizona Corporation Commission plus annual report filed with ACC and $45 annual fee. County Business License - none.

General Liability Insurance- Depends on type of business, liability limits, deductible and other factors. For proposals, contact qualified insurance agent.

Average Wage Rate- Average starting (probationary) salary is $8.40 per hour and average experience-level salary is $9.67 per hour. Figures based on January, 1999, survey of 23 Park businesses, including the highest paying and lowest paying companies. Arizona is a right-to-work state.

Transportation Rate- Varies with carrier, load, destination.

Electricity Rate- $9.50/KW over 5KW + energy charge of $.0549/KWH. Over 1,000 KW, $24.75/KW + energy charge of $.025/KWH. Time-of-Use rates available.

Natural Gas- Depending upon class of service, basic monthly rates are from $5 for residential to $75 for large volume commercial. Per Therm charge is from .4414 for residential to .3400 for large volume commercial.

Water- Connection fee is $575 to $1,825 depending on size of service. Water use fee is $16.30 for up to 2,000 gallons per month, and $1.25 per 1,000 gallons over 2,001 per month.

Utilities- Electricity, gas and telephone provided by Citizens Utilities Company. Water and sewer provided by City of Kingman. Cellular service provided by Citizens Mohave Cellular.

Fire Protection- An ISO Rating of 5 provided by Hualapai Valley Fire District, utilizing full-time, paid firefighters.