It appears there may be a mix-up as the provided content focuses on Arizona’s sales tax. However, generally, in any state, factors determining sales tax variability across municipalities include:

1. Local Budgetary Needs: Municipalities adjust rates to fund public services, infrastructure, education, and community projects.

2. Economic Development Goals: Higher rates might support tourism or attract businesses, while lower rates can stimulate local commerce.

3. Population Density and Revenue Potential: More populous areas may sustain higher rates due to larger tax bases.

4. Political Decisions and Community Preferences: Local governments and voters influence tax rates based on fiscal priorities and public opinion.

5. Service Levels Provided: Areas offering more extensive services may require higher taxes to cover costs.

In Arizona, these factors contribute to the diverse sales tax landscape, with each locality setting rates to align with its specific financial and developmental objectives.