Youngtown
Youngtown Transaction Privilege Tax & Use Tax Rates
| City/town name: youngtown | city code: yt | business code | tax rate | county: mar |
|---|---|---|---|---|
| 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% |
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.
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)