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TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.

Customer Notice: To schedule an appointment, please contact us at [email protected].

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Youngtown

Local Options: 
E
Model Options: 
2
5B
7
10
11
13

Youngtown Transaction Privilege Tax & Use Tax Rates

City/town name: youngtown                                  city code: yt   business code tax rate
Advertising 018 3.00%
Amusements 012 3.00%
Contracting-Prime 015 3.00%
Contracting-Speculative Builders 016 3.00%
Contracting-Owner Builder 037 3.00%
Job Printing 010 3.00%
Manufactured Buildings 027 3.00%
Timbering and Other Extraction 020 3.00%
Severance-Metal Mining 019 0.10%
Publication 009 3.00%
Hotels 044 3.00%
Hotel/Motel (Additional Tax) 144 2.00%
Residential Rental, Leasing & Licensing for Use 045 2.00%
Commercial Rental, Leasing & Licensing for Use 213 2.00%
Rental, Leasing & Licensing for Use of TPP 214 3.00%
Restaurants and Bars 011 3.00%
Retail Sales 017 3.00%
Retail Sales Food for Home Consumption 062 3.00%
MRRA Amount 315 3.00%
Communications  005 3.00%
Transporting 006 3.00%
Utilities 004 3.00%
Use Tax Purchases 029 3.00%
Use Tax From Inventory 030 3.00%

 

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Amendments or Special Provisions

Effective October 01, 2012

Section 8A-100 of the General Definitions of the Tax Code for the Town of Youngtown is amended to read: “Tax Collector” means the TOWN MANAGER or his designee or agent for all purposes under this Chapter.

Youngtown eliminated Local Option GG which taxed municipal utility services to out-of-city customers where such service is not subject to an “equivalent excise tax”. Section 8A-480 (a)(2) is hereby amended as follows: (a)(2) (Reserved).

Youngtown eliminated Local Option B which excludes transactions with specified governmental agencies. Section 8A-280 is hereby amended as follows: (Reserved).

Youngtown eliminated Local Option M which exempts the cost of land from gross income of speculative builders. Section 8A-416 is hereby amended as follows: (b)(2) Neither the cost nor the fair market value of the land which constitutes part of the improved real property sold may be excluded or deducted from gross income subject to the tax imposed by this Section.

Youngtown eliminated Local Option R which exempts commercial rental of a single unit to a single tenant as "casual activity" with stipulations. Section 8A-445 (g) is hereby amended as follows: (Reserved).

Youngtown eliminated Local Option T which exempts real estate rental to certain subsidiary corporations. Section 8A-445 (i) is hereby amended as follows: (Reserved). Regulation 8A-445.1(b) is also amended as follows: (Reserved)

1. Impose an additional 2.00% bed tax effective February 01, 1995.

2. Adopted Appendix IV.

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History of Rate Changes

Transaction Privilege Tax

 3.00% (effective August 01, 2007)

2.00% (effective November 01, 1992

1.00% (effective February 01, 1974)

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Youngtown | 12030 North Clubhouse Square Youngtown, AZ 85363 | https://www.youngtownaz.org/our_services/finance_department/youngtown_tax_rates
Town Clerk (623) 933-8286
Town Clerk | Taxpayer Problem Resolution (923) 933-8286
Youngtown
Transaction Privilege Tax : 3.00% (effective August 01, 2007)
Use Tax: 3.00% (effective August 01, 2007)
License Fee: $10.00
Renewal Fee: $0.00
Criminal Penalty: Class One
Date Code Effective: January 01,1988
Chapter: 8A

 

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