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%


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 1, 1995.

2. Adopted Appendix IV.

History of Rate Changes

Transaction Privilege Tax

 3.00% (effective August 1, 2007)

2.00% (effective November 1, 1992

1.00% (effective February 1, 1974)


Contact Name
Town Clerk
Contact Number
(623) 933-8286
Resolution Officer
Town Clerk
Resolution Officer Number
(623) 933-8286
Department of Revenue
Renewal Fee
License Fee
Criminal Penalty
Class One
City Address

12030 North Clubhouse Square
Youngtown, AZ 85363
United States

Date Code Effective
January 1, 1988
Transaction Privilege Tax %
3.00% (effective August 1, 2007)
Use Tax %
3.00% (effective August 1, 2007)
Local Options
Model Options