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 01, 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 transfered 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 Wastwater Utility Services (Business Code: 485) at one and seven-thenths percent(1.70%).
This change has an effective date of June 01, 2019.
History of Rate Changes
1.70% (effective March 01, 1995)
1.50% (effective March 01, 1994)
1.00% (effective September 01, 1973)
