Yuma

Yuma Transaction Privilege Tax Rates

City/Town Name: Yuma                                   City Code: YM   Business Code Tax Rate
Advertising 018 1.70%
Amusements 012 1.70%
Contracting-Prime 015 1.70%
Contracting-Speculative Builders 016 1.70%
Contracting-Owner Builder 037 1.70%
Job Printing 010 1.70%
Manufactured Buildings 027 1.70%
Timbering and Other Extraction 020 1.70%
Severance-Metal Mining 019 0.10%
Publication 009 1.70%
Hotels 044 1.70%
Hotel/Motel (Additional Tax) 144 2.00%
Residential Rental, Leasing & Licensing for Use 045 1.70%
Commercial Rental, Leasing & Licensing for Use 213 1.70%
Rental, Leasing & Licensing for Use of TPP 214 1.70%
Restaurants and Bars 011 1.70%
Restaurants and Bars (Additional Tax) 111 2.00%
Retail Sales 017 1.70%
Retail Sales Food for Home Consumption 062 1.70%
MRRA Amount 315 1.70%
Communications  005 1.70%
Transporting 006 1.70%
Utilities 004 1.70%
Wastewater Removal Services 485 1.70%
NOTE: Retail Tax on portion of single item over $35,000 is taxed at zero. NOTE: Hotel/Motel (Additional Tax) and Restaurant & Bars (Additional Tax) are not new taxes. They were collected by the City. As of 5/1/2015 they are collected by the Department of Revenue    

 

Amendments or Special Provisions

1. Sec. 37-445 (h) is amended to read:

(h) Ninety-day occupancy exemption. The tax prescribed by this Section shall not include gross income from the rental of lodging or lodging space to an individual who resides therein, provided that said individual has occupied such lodging or lodging space for ninety (90) consecutive days or more. The first 90 day period of any such lease or rental shall be subject to the tax imposed by this section. A lessor who receives gross income from rental of lodging or lodging space to any individual who has occupied the same lodging space for ninety (90) consecutive days on or before the effective date of this exemption shall be deemed to have qualified for this exemption on the effective date July 1, 1975.

2. Effective July 01, 1999, this City has a 0.00% rate on the portion of a single item of tangible personal property that exceeds $25,000. The portion of the single item, under $25,000 is taxed at the retail rate of 1.70%.

    Effective July 01, 2015, this City has a 0.00% rate on the portion of a single item of tangible personal property that exceeds $35,000. The portion of the single item, under $35,000 is taxed at the retail rate of 1.70%.

3. Effective May 01, 2015, the City of Yuma transferred the collection of their Special Taxes to the Arizona Department of Revenue.  This includes the Hotel/Motel (Additional Tax) of 2.00% and the Restaurants & Bars (Additional Tax) of 2.00%.

4. On March 06, 2019, the Mayor and the Council of the City of Yuma passed Ordinance No.O2019-013. Ordinance No. O2019-013 amends the City of Yuma Tax Code by adding Wastewater Utility Services (Business Code: 485) at one and seven-hundredths percent (1.70%).

This change has an effective date of June 1, 2019.

History of Rate Changes

1.70% (effective March 1, 1995)

1.50% (effective March 1, 1994)

1.00% (effective September 1, 1973)

 

 

Contact Name
Finance Administration
Contact Number
(928) 373-5067
Resolution Officer
Taxpayer Problem Resolution
Resolution Officer Number
(928) 373-5067
Collection
Self
Department of Revenue
Renewal Fee
$0.00
License Fee
$2.00
Criminal Penalty
Class Two
City Address

1 City Plaza
Yuma, AZ 85364
United States

Date Code Effective
October 16, 1987
Chapter
37
Transaction Privilege Tax %
1.70% (effective March 1, 1995)
Use Tax %
None
Local Options
Model Options