Model City Tax Code City Profile


   Option Charts
   City Profile
   Tax Rate Table
   Contact Us     

Seal Arizona Department of Revenue


Youngtown, AZ 12030 Clubhouse Square, 85363

Contact: Town Clerk
(623) 933-8286
Collection By: Department of Revenue
Sales Tax %: 1; 2 (effective 11/1/92); 3 (effective 8/1/07)
Use Tax %: 3 (effective 8/1/07)
ADOR City Tax Rates: Web Page
Interest Rate %/month: Same as state
License Fee: $10.00
Length of License: Permanent
Criminal Penalty: Class 1
Date Code Effective: 1-1-88
Chapter #: 8A

Amendments or Special Provisions:

Effective October 1, 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% bed tax effective February 1, 1995.

2. Adopted Appendix IV.

AZDOR.Gov     Report Fraud   Privacy Statement     Accessibility

Copyright Notice - Arizona Department of Revenue