Arizona – Publication Covers Changes To License Renewals, Filing Frequencies, Due Dates And More

SALT Report 3521 – The Arizona Department of Revenue has released a publication to inform taxpayers of upcoming changes and news.

  • License Renewals – Renewals are due January 1, 2015. There is no State renewal fee and renewal forms must be completed even if you do not have any changes.  Some changes are subject to a $12 per location fee in addition to any applicable city license fees:
    • Business name or DBA change
    • Business location address change
    • Addition of reporting jurisdictions
    • Additional business or rental locations
  • Prime Contracting Changes – Effective January 1, 2015, non-construction, or service contractors, are exempted from prime contracting on both the state and city levels.
  • Filing Frequency Changes – Effective January 1, 2015:
    • Annually – May file annually if your annual TPT liability is less than $2,000.
    • Quarterly – May file quarterly if your annual TPT liability is between $2,000 and $8,000.
    • Monthly – If your annual TPT liability is over $8,000, taxes are due monthly.
  • Due Date Changes – For all taxpayers not filing electronically, TPT returns must be received on or before the second to last business day of the month.
  • Audit Changes – Single source audits will become effective January 1, 2015.
  • Standardized Business and Deduction Codes – Beginning January 1, 2015 there will be one list of business and deduction codes for State/county and cities. Deduction codes 888 and 999 may no longer be used.

Town of Camp Verde:  “Effective December 1, 2014: On September 17, 2014, the Mayor and Council of the Town of Camp Verde passed Ordinance Number 2014-A398. Ordinance 2014-A398 relating to Transaction Privilege Tax; Amending the Tax Code of the Town of Camp Verde, Arizona by removing exemption (Q) sales of food for home consumption under section 8-465 Retail Sales: exemptions shall be removed for a three year period commencing upon the effective date of the ordinance. Retail Sales for Food for Home Consumption shall then be taxable at the current Retail sales tax rate of three percent (3%) and is reported under (CE 062). The exemption (Q) however, shall be reinstated upon that date which is three years after the effective date of this Ordinance, December 1, 2017.”

City of South Tucson: “On August 28, 2014, the Mayor and Council of the City of South Tucson passed Ordinance Number 14-04 and Ordinance 14-05. Ordinance 14-04 amends the Tax Code of the City of South Tucson which affects the following classifications:

Advertising Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 018).

Amusement Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 012).

Construction Contracting Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 015).

Speculative Builders Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 016).

Owner-builders Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 037).

Job Printing Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 010).

Manufactured Buildings Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 027).

Publishing Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 009).

Rental of Tangible Personal Property Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%). This creates business code (ST 214).

Retail Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 017).

Telecommunication Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 005).

Transporting for Hire Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 006).

Utility Business Class increases from two and one half percent (2.5%) to four and one half percent (4.5%).  This creates business code (ST 004).

Timbering and other extraction Business Class remains at two and one half percent (2.5%) and is reported under business code (ST 020).

Mining – Metal Business Class remains at one tenth of one percent (.10%) and is reported under business code (ST 019).

Hotel Business Class remains at two and one half percent (2.5%) and is reported under business code (ST 044).

Hotel (Additional tax) Business Class is taxed at one and one half percent (1.5%) and is reported under business code (ST 144).

Restaurant and Bars Business Class increases from three and one half percent (3.5%) to five and one half percent (5.5%) and is reported under (ST 011).

Retail Sales Food for Home Consumption Business Class decreases from two and one half percent (2.5%) to one and one half percent (1.5%) and is reported under (ST 062)

Ordinance 14-05 creates the following classifications: Residential Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at two and one half percent (2.5%) and is reported under newly created business code (ST 045).

Commercial Rental, Leasing, and Licensing for Use of Real Property Business Class is taxed at two and one half percent (2.5%) and is reported under newly created business code (ST 213).”

For Further Information:

AZ DOR Changes and News Publication