Yuma - Located in Yuma County
|If you are this type of business...||YOU USED THIS BUSINESS CODE (formally called Business Class Code) TO REPORT FOR Yuma||EFFECTIVE January 1, 2015, Your new code for reporting to Yuma is...||The region code for Yuma is...||Current rate is...|
|CONTRACTING - PRIME||000||015||YM||1.70%|
|CONTRACTING - SPECULATIVE BUILDERS||000||016||YM||1.70%|
|TIMBERING & OTHER EXTRACTION||000||020||YM||1.70%|
|SEVERANCE - METAL MINING||000||019||YM||0.10%|
|HOTEL/MOTEL (ADDITIONAL TAX) (B)||NOTE: This tax is not a new tax. It was self-collected by the City. Eff. 5/1/2015 it is collected by the Dept. of Revenue||144||YM||2.00%|
|RESIDENTIAL RENTAL, LEASING & LICENSING FOR USE||000||045||YM||1.70%|
|COMMERCIAL RENTAL, LEASING AND LICENSING FOR USE||000||213||YM||1.70%|
|RENTAL, LEASING AND LICENSING FOR USE OF TPP||000||214||YM||1.70%|
|RESTAURANTS AND BARS||000||011||YM||1.70%|
|RESTAURANTS AND BARS (ADDITIONAL TAX) (A)||NOTE: This tax is not a new tax. It was self-collected by the City. Eff. 5/1/2015 it is collected by the Dept. of Revenue||111||YM||2.00%|
|RETAIL SALES FOOD FOR HOME CONSUMPTION||000||062||YM||1.70%|
|MRRA AMOUNT (D)||N/A||315||YM||1.70%|
NOTE: Effective 7/1/15, Retail Tax on portion of single item over $35,000 is taxed at zero.
- (A) If you report under Restaurant and Bar (Business code 011), this city has an Additional Restaurant and Bar tax rate that must be applied and reported (Business Code 111).
- (B) If you report under Hotel (Business code 044), this city has an Additional Hotel tax rate that must be applied and reported (Business Code 144).
- (D) Code used to report amount due on materials purchased exempt from tax and incorporated into a Maintenance, Repair, Replacement or Alteration (MRRA) project.
*** When filing for prior periods, use the rate tables from the city. CLICK HERE for archived rates. ***
Region Codes for Indian Reservations
Taxable activity occurring on an Indian Reservation must be reported separately. The following Tribal region codes should be used in place of county codes for all business activity occurring on an Arizona Indian Reservation. Activity will continue to be reported by TPT class.
For example, if your business has activity on the Cocopah reservation in Yuma County, and it has taxable retail transactions, that activity should be listed on the TPT-1 return in YMB 017 instead of YMA 017. All transactions not located on an Arizona Indian Reservation should continue to be filed under the specific county code