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S-1. MOUNTAINSIDE FITNESS LEASE GPLET TAX LEVY In accordance with A.R.S. § 42-6202, levy the government property lease excise tax as applicable and calculated pursuant to A.R.S. § 42-6203 on the portion of Tenant Area leased to AZPB REM Limited Partnership through the Real Estate Management Agreement, dated as of June 30, 1997 (REMA) as amended by the “Restated Ninth Amendment to the Facility Development Agreement and the Related Use Agreements and First Amendment To The Tour Operator Agreement” (the “Restated Ninth Amendment”) which has been subleased to Mountainside Fitness Centers of Metro Phoenix, L.L.C. (“Mountainside Fitness”). Through the REMA, the Stadium District leased various areas of the major league baseball stadium to AZPB REM Limited Partnership (the "Real Estate Manager") with the right to sublease such space. A.R.S. § 42-6201 through A.R.S. § 42-6210 establish a taxing structure applicable to leases of government property by cities, towns, counties and stadium districts to private entities, unless the use is exempt under A.R.S. § 42-6208. The Real Estate Manager has entered into a lease with Mountainside Fitness that is subject to the tax which is to be levied by the District pursuant to A.R.S. § 42-6202. The Arizona Department of Revenue has established a tax payment structure requiring the Prime Lessee, here AZPB REM Limited Partnership, the Real Estate Manager for Chase Field, to calculate and pay the tax owed based on the formula set forth in the GPLET Tax Return Form, DOR 82620. (C-68-13-013-M-00)