Seasonal fluctuations are common within the tourist industry. The effects of seasonality upon most tourist communities are considerable. The purpose of this study is to examine the seasonal behavior of tourism as reflected in sales tax collection data for Scottsdale, Arizona. Emphasis is upon how individual types of businesses respond to monthly changes in visitor expenditures. The period of study is 1972 through 1984. The results of the analysis show that businesses are affected quite variably--ranging from strong seasonal responses in some to no apparent response in others.

Tourism is an important economic activity in many American communities. Commonly, tourism is more important during some portions of the year than others. These seasonal variations may be in response to a variety of factors such as climate, school closings, legal holidays, etc. Although numerous economic activities are seasonal in nature, tourism appears to be affected more than most. Indeed, one of the most complex aspects of assessing tourism impacts relates to the seasonality factor. (6)