Arizona Form Jt 1 Uc 001 PDF Details

The Arizona JT-1/UC-001 form serves as a crucial document for businesses operating within Arizona, streamlining the process for those needing to apply for various types of taxes, including the Transaction Privilege Tax (TPT), Use Tax, and Unemployment Tax. As an efficient gateway for obtaining necessary permits, this joint tax application facilitates business compliance with state tax obligations by allowing applicants to provide detailed information about their business activities, location, and ownership structure. Notably, the form emphasizes the importance of providing a Federal Employer Identification Number for corporations or employers, along with detailed instructions for completion to avoid processing delays due to incomplete applications. Additionally, it encompasses sections tailored to specific business circumstances such as acquiring an existing business, which necessitates completing unemployment tax information, and addresses new or out-of-state contractors’ bonding requirements. Offering the convenience of online completion, this comprehensive application underscores the state's commitment to facilitating business operations while ensuring tax compliance.

QuestionAnswer
Form NameArizona Form Jt 1 Uc 001
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other namesMohave, Mtn, aztaxes, arizona joint tax application fillable

Form Preview Example

JT-1/UC-001 (12/03)

ARIZONA JOINT TAX APPLICATION

IMPORTANT: See attached instructions before completing this

 

 

 

 

application. For licensing questions on Transaction Privilege,

To complete this online, go to

 

Withholding or Use call (602) 542-4576 or 1-800-634-6494 (from

 

area codes 520 and 928). For questions on Unemployment Tax call

www.aztaxes.gov

 

(602) 248-9396 or e-mail uit.status@mail.de.state.az.us. Please

 

 

 

return complete application to: Licensing & Registration Section,

 

 

Incomplete applications will not be processed.

Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.

All required information is designated with asterisk *.

 

Section A: Taxpayer Information (Please print legibly or type the information on this application.)

1. License Type (Please check all that apply) *

Transaction Privilege Tax (TPT)

Withholding/Unemployment Tax (if hiring employees)

Use Tax

TPT For Cities ONLY

3.Employer Identification Number (Required for Employers and Corporations) or Social Security Number *

2. Type of Ownership

Individual / Sole Proprietorship

Partnership

Limited Liability Company

Limited Liability Partnership

Corporation

State of Inc.

Date of Inc.

Sub-Chapter S Corporation

Association

Trust

Government

Estate

Joint Venture

Receivership

*Tax exempt organizations must attach a copy of the Internal Revenue Service letter of determination.

4.

Legal Business Name / Owner / Employing Unit *

 

 

 

 

 

 

 

 

 

 

5.

Business or “Doing Business As” Name *

6. Business Phone Number *

7.

Fax Number

 

 

(

)

 

(

)

8.

Mailing Address (Street, City, State, ZIP code)

 

 

9.

Country

 

 

 

 

 

 

 

10. Email Address

11. Is your business located on an Indian Reservation?

Yes

If yes,

 

(See Section H for listing of Reservations)

No

 

 

 

12. Physical Location of Business (Street, City, State, ZIP code) *

13. County

For additional business locations, complete Section B,

14. Are you a construction contractor? *

Yes

(See bonding requirements below)

No

 

15. Did you acquire all or part of an existing business? *

Yes

If yes, you must complete the Unemployment Tax Information (Section D)

No

 

Prior to the issuance of a Transaction Privilege Tax license, new or out of state contractors are required to post a Taxpayer Bond for Contractors, unless the Contractor qualifies for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond to be posted. Bonds must be issued by a surety company authorized to transact business in Arizona. For more information on bonding, please see the “Taxpayer Bonds” publication.

16. Description of Business (Must include type of merchandise sold or taxable activity or type of employment) *

17. NAICS Code: (Select at least one. Go to www.aztaxes.gov for a

18. Business Classes (Select at least one. See Section I for a listing of

 

listing of codes) *

 

business classes) *

A.

 

B.

A.

 

B.

 

 

 

 

 

 

C.

 

D.

C.

 

D.

 

 

 

 

 

 

19. Identification of Owner (and Spouse if married) Partners, Corporate Officers, Members (or Managing Members) or Officials of this employing unit

A. Name (Last, First, MI) *

B. Soc. Sec. No. *

C. Title *

D. % Owned *

E. Complete Residence Address *

F. Phone Number *

( )

( )

( )

( )

If the owner, partners, corporate officers or combination of partners or corporate officers, members and/or managing members own or control more than 50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 2)

Section B: Transaction Privilege Tax (TPT)

1.

Date Business Started in Arizona *

 

 

 

2. Date Sales Began *

 

 

 

 

 

 

 

 

 

3. What is your anticipated annual income for

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

your first twelve months of business? *

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

TPT Filing Method:

 

 

 

 

 

 

 

5. Does your business sell tobacco products?

 

 

6. Does your business sell new motor vehicle

 

 

 

 

Cash Receipts

 

 

 

 

 

 

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tires or vehicles?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If yes,

 

 

 

 

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accrual

 

 

 

 

 

 

 

 

 

 

 

No

 

Retailer

Distributor

 

 

Yes

(You will be required to file a TR-1.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Are you a seasonal

 

 

If yes, please check the months in which you intend to do business:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

filer?

 

 

 

 

 

Jan

 

 

Feb

 

Mar

 

 

Apr

 

 

May

 

Jun

 

Jul

 

Aug

 

 

Sep

 

 

 

Oct

 

Nov

 

 

Dec

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

Location of Tax Records (Street Address, City, State and ZIP code):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Name of Company or person to Contact

 

 

 

 

 

 

 

 

 

 

 

 

10. Phone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Additional Locations, complete the following: (If more space is needed, please attach additional sheets)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11. “Doing Business As” Name for this Location

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12. Phone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13. Physical Location Address (Do not use PO Box or Route No.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14. City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15. County

 

 

 

 

 

 

 

 

 

 

 

 

16. State

 

 

17. ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18. “Doing Business As” Name for this Location

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19. Phone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20. Physical Location Address (Do not use PO Box or Route No.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21. City

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22. County

 

 

 

 

 

 

 

 

 

 

 

 

23. State

 

 

24. ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section C: Withholding Information (Complete only if registering for withholding/unemployment tax)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Are you liable for Federal Unemployment tax?

 

 

2. Are individuals performing services for you excluded from withholding or unemployment

 

 

 

 

Yes

If yes, what was the first year

 

 

 

tax?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

If yes, please explain:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of liability?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

Do you have an IRS writing that grants an exclusion

 

 

 

 

 

4. Date Employees

 

 

 

5. Do you have or have you previously had an

 

 

 

 

 

 

 

 

from federal unemployment tax?

 

 

 

 

 

 

 

 

 

 

 

 

First Hired? *

 

 

 

 

Arizona State Tax Number?

 

 

 

 

 

 

 

 

 

 

 

Yes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YES

If yes, Business Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

If yes, please attach a copy of the letter.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NO

Unemployment Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here if you want to cancel the existing number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Record of Arizona wages paid by calendar quarters for current and preceding calendar years.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YEAR

 

 

 

 

1ST QUARTER

 

 

 

2ND QUARTER

 

 

 

 

3RD QUARTER

 

 

 

 

 

 

 

 

4TH QUARTER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Weekly record of number of persons performing services in Arizona for current and preceding calendar years.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YEAR

 

JANUARY

 

FEBRUARY

 

 

 

 

 

MARCH

 

 

 

 

 

 

APRIL

 

 

 

 

 

 

MAY

 

 

 

JUNE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

YEAR

 

 

JULY

 

 

 

 

 

AUGUST

 

 

 

 

SEPTEMBER

 

 

 

OCTOBER

 

 

 

NOVEMBER

 

 

 

DECEMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) - (Page 3)

Section D: Unemployment Tax Information (Complete only if registering for withholding/unemployment tax)

I.If you acquired all or part of an existing Arizona business, please complete this section

1. Date Acquired:

2. Acquired:

3. Acquired by:

If other, please explain:

 

Part

Purchase

 

 

Lease

 

 

All

 

 

Other

 

 

 

 

 

Previous Owners Information

 

 

 

 

4. Name(s) of Previous Owners:

5. Business Name of Previous Owners:

6. Current Street Address of Previous Owners:

7. City

8. State

9. ZIP code

10. Current Telephone Number of Previous Owners:

11. Unemployment Number of Previous Owners:

Voluntary Election of Unemployment Tax Coverage

12.The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later and continuing for not less than two full calendar years to:

A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment tax coverage to my employees although not mandatory.

B. Extend coverage to all employees performing services excluded from coverage as shown in Section C, Question 2.

13. Send unemployment claims to a different address?

14. Contact Name

15. Contact Phone Number

Yes

 

 

 

 

No

If yes, please complete lines 14-20

 

(

)

16.Business Name

17.Street Address

18.

City

 

19. State

20.

ZIP code

 

 

 

 

 

 

21.

Will payroll be paid by another company?

22. Contact Name

 

23.

Contact Phone Number

Yes

No

If yes, please complete lines 22-30

 

 

 

(

)

24.

Business Name of Payroller

 

25. Effective Date/Date Payroll First Paid by

26. Employer Account Number

 

 

 

 

Another Company

of Payroller

 

 

 

 

 

 

 

27.

Street Address of Payroller

 

 

 

 

 

 

 

 

 

 

 

 

 

28.

City

 

 

 

29. State

30.

ZIP code

 

 

 

 

 

 

 

31.

Will employees be leased from another company?

32. Contact Name

33.

Contact Phone Number

Yes

No

If yes, please complete lines 32-40

 

(

)

34.

Business Name of Leasing Company

35. Effective Date/Date Employees First

36. Employer Account Number

 

 

 

Leased by Another Company

of Leasing Company

 

 

 

 

 

 

37.

Street Address of Leasing Company

 

 

 

38. City

39. State

40. ZIP code

Section E: Signature(s) By Individuals legally responsible for the business (required)

This application must be signed by either a sole owner, two partners, two corporate officers, members and/or managing members, the trustee, receiver or personal representative of an estate.

UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.

Type or Print Name

Title

Signature

Date

Type or Print Name

Title

Signature

Date

THIS APPLICATION MUST BE COMPLETED, SIGNED AND RETURNED AS PROVIDED BY ARS § 23-722 Equal Opportunity

Employer/Program This document available in alternative formats by contacting the UI Tax Office.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 4)

Section F: AZTaxes.gov Security Administrator Information

Please complete this section if you would like online access to www.aztaxes.gov.

1.

Last Name

2.

First Name

 

 

 

 

3.

Title

4.

Social Security Number

 

 

 

 

5.

Email Address

6.

Phone Number

 

 

 

 

Section G: Program Cities / License Fees

Below is a list of cities and towns licensed by the Arizona Department of Revenue. For cities not listed below, please contact the cities directly.

City/Town

 

Code

 

Fee

 

No. of

Total

City/Town

Code

 

Fee

No. of

Total

City/Town

 

Code

Fee

 

No. of

Total

 

 

 

 

 

 

 

Loc

 

 

 

 

 

 

Loc

 

 

 

 

 

 

 

 

 

Loc

 

Apache Junction

 

AJ

 

2.00

 

 

 

 

Goodyear

GY

 

5.00

 

 

Sahuarita

 

SA

5.00

 

 

 

 

Benson

 

BS

 

5.00

 

 

 

 

Guadalupe

GU

 

2.00

 

 

San Luis

 

SU

2.00

 

 

 

 

Bisbee

 

BB

 

1.00

 

 

 

 

Hayden

HY

 

5.00

 

 

Sedona

 

SE

2.00

 

 

 

 

Buckeye

 

BE

 

2.00

 

 

 

 

Holbrook

HB

 

1.00

 

 

Show Low

 

SL

2.00

 

 

 

 

Bullhead City

 

BH

 

2.00

 

 

 

 

Huachuca City

HC

 

2.00

 

 

Sierra Vista

 

SR

1.00

 

 

 

 

Camp Verde

 

CE

 

2.00

 

 

 

 

Jerome

JO

 

2.00

 

 

Snowflake

 

SN

2.00

 

 

 

 

Carefree

 

CA

 

10.00

 

 

 

 

Kearny

KN

 

2.00

 

 

Somerton

 

SO

2.00

 

 

 

 

Casa Grande

 

CG

 

2.00

 

 

 

 

Kingman

KM

 

2.00

 

 

South Tucson

 

ST

2.00

 

 

 

 

Cave Creek

 

CK

 

20.00

 

 

 

 

Lake Havasu

LH

 

5.00

 

 

Springerville

 

SV

5.00

 

 

 

 

Chino Valley

 

CV

 

2.00

 

 

 

 

Litchfield Park

LP

 

2.00

 

 

St. Johns

 

SJ

2.00

 

 

 

 

Clarkdale

 

CD

 

2.00

 

 

 

 

Mammoth

MH

 

2.00

 

 

Superior

 

SI

2.00

 

 

 

 

Clifton

 

CF

 

2.00

 

 

 

 

Marana

MA

 

5.00

 

 

Surprise

 

SP

10.00

 

 

 

 

Colorado City

 

CC

 

2.00

 

 

 

 

Maricopa

MP

 

2.00

 

 

Taylor

 

 

 

TL

2.00

 

 

 

 

Coolidge

 

CL

 

2.00

 

 

 

 

Miami

MM

 

2.00

 

 

Thatcher

 

TC

2.00

 

 

 

 

Cottonwood

 

CW

 

2.00

 

 

 

 

Oro Valley

OR

 

12.00

 

 

Tolleson

 

TN

2.00

 

 

 

 

Douglas

 

DL

 

5.00

 

 

 

 

Page

PG

 

2.00

 

 

Tombstone

 

TS

1.00

 

 

 

 

Duncan

 

DC

 

2.00

 

 

 

 

Paradise Valley

PV

 

2.00

 

 

Wellton

 

WT

2.00

 

 

 

 

Eagar

 

EG

 

10.00

 

 

 

 

Parker

PK

 

2.00

 

 

Wickenburg

 

WB

2.00

 

 

 

 

El Mirage

 

EM

 

2.00

 

 

 

 

Patagonia

PA

 

25.00

 

 

Willcox

 

WC

1.00

 

 

 

 

Eloy

 

EL

 

10.00

 

 

 

 

Payson

PS

 

2.00

 

 

Williams

 

WL

2.00

 

 

 

 

Florence

 

FL

 

2.00

 

 

 

 

Pima

PM

 

2.00

 

 

Winkelman

 

WM

2.00

 

 

 

 

Fountain Hills

 

FH

 

2.00

 

 

 

 

Pinetop/Lakeside

PP

 

2.00

 

 

Winslow

 

WS

10.00

 

 

 

 

Fredonia

 

FD

 

10.00

 

 

 

 

Prescott Valley

PL

 

2.00

 

 

Youngtown

 

YT

10.00

 

 

 

 

Gila Bend

 

GI

 

2.00

 

 

 

 

Quartzsite

QZ

 

2.00

 

 

Yuma

 

 

 

YM

2.00

 

 

 

 

Gilbert

 

GB

 

2.00

 

 

 

 

Queen Creek

QC

 

2.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Globe

 

GL

 

2.00

 

 

 

 

Safford

SF

 

2.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total of City Fees:

 

 

 

 

 

 

 

 

 

 

 

Please Note: City fees are subject to change

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State Fees $12.00 X Number of Locations:

 

 

 

 

 

occasionally. You will be billed for the difference.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL Fees:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section H: Indian Reservation Codes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Indian Reservation

 

 

 

Code

Indian Reservation

 

Code

Indian Reservation

 

 

Code

 

Indian Reservation

 

 

Code

(County)

 

 

 

(County)

 

 

(County)

 

 

 

 

 

(County)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ak-Chin (Pinal)

 

 

 

 

PNA

Hopi (Coconino)

 

COJ

Pascua-Yaqui (Maricopa)

 

 

MAN

 

Tohono O’Odham (Pinal)

 

PNT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cocopah

 

 

 

 

YMB

Hopi (Navajo)

 

NAJ

Pascua-Yaqui (Pima)

 

 

PMN

 

Tonto Apache (Gila)

 

 

GLU

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Colorado River (La Paz)

 

 

LAC

Hualapai (Coconino)

 

COK

Salt River Pima-Maricopa (Mar.)

 

MAO

 

White Mtn Apache (Apache)

 

APD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fort McDowell-Yavapai (Mar.)

 

 

MAE

Hualapai (Mohave)

 

MOK

San Carlos (Apache (Gila)

 

 

GLP

 

White Mtn Apache (Gila)

 

 

GLD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fort Mohave (Mohave)

 

 

MOF

Kaibab-Paiute (Coconino)

 

COL

San Carlos Apache (Graham)

 

GRP

 

White Mtn Apache (Graham)

 

GRD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fort Yuma-Quechan (Yuma)

 

 

YMG

Kaibab-Paiute (Mohave)

 

MOL

San Carlos Apache (Pinal)

 

 

PNP

 

White Mtn Apache (Navajo)

 

NAD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gila River (Maricopa)

 

 

MAH

Navajo (Apache)

 

APM

San Juan Southern Paiute

 

 

COQ

 

Yavapai Apache (Yavapai)

 

YAW

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gila River (Pinal)

 

 

 

 

PNH

Navajo (Coconino)

 

COM

Tohono O’Odham (Maricopa)

 

MAT

 

Yavapai Prescott (Yavapai)

 

YAX

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Havasupai (Coconino)

 

 

COI

Navajo (Navajo)

 

NAM

Tohono O’Odham (Pima)

 

 

PMT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 5)

Section I: Business Classes

Business Class

Code

Business Class

Code

Business Class

Code

Business Class

Code

 

 

 

 

 

 

 

 

Mining - Nonmetal

002

Commercial Lease

013

Use Tax - Utilities

026

Jet Fuel Tax

049

Utilities

004

Personal Property Rental

014

Rental Occupancy Tax

028

Jet Fuel Use Tax

051

Communications

005

Contracting - Prime

015

Use Tax Purchases

029

Rental Car Surcharge

053/055

 

 

 

 

 

 

Jet Fuel Tax > 10 million

 

Transporting

006

Retail

017

Use Tax from Inventory

030

gallions

056

 

 

Service -

 

 

 

 

 

Private Car - Pipeline

007/008

Metalliferous Mining

019

Telecommunications Devices

033

Use Tax Direct Payments

129

 

 

Serverance - Timbering

 

911 Wireless

 

911 Wireline

 

Publication

009

Ponderosa

021

Telecommunications

036

Telecommunications

131

 

 

Serverance - Timbering

 

 

 

Rental Car Surcharge -

 

Job Printing

010

Other

022

Contracting - Owner Builder

037

Stadium

153

 

 

Recreational Vehicle

 

 

 

 

 

Restaurants and Bars

011

Surcharge

023

Municipal Water

041

 

 

Amusement

012

Transient Lodging

025

Membership Camping

047

 

 

INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION

IMPORTANT: You must complete each of the following sections or your application will be returned

USE THIS APPLICATION TO:

License New Business: A new business with no previous owners.

Change Ownership: If acquiring or succeeding to all or part of an existing business or changing business entity (sole owner to corporation, etc.).

If you need to update a license, add a business location, or make other changes: Request an update card or provide a written notification of the change (a form is not necessary). Please include fees of $12 per location plus applicable city fee(s).

Section A: TAXPAYER INFORMATION 1. LICENSE TYPE

Transaction Privilege Tax (TPT): Anyone involved in an activity taxable under the TPT statutes must apply for a TPT License before engaging in business.

For TPT, you are required to obtain and display a separate license certificate for each business or rental location. This may be accomplished in one of the following ways:

Each location may be licensed as a separate business with a separate license number for purposes of reporting transaction privilege and use taxes individually. Therefore a separate application is needed for each location.

Multiple locations may be licensed under a consolidated license number, provided the ownership is the same, to allow filing of a single tax return. If applying for a new license, list the various business locations as instructed below. If already licensed and you are adding locations, do not use this application to consolidate an existing license. Please submit update form.

Withholding & Unemployment Taxes: Employers paying wages or salaries to employees for services performed in the State must apply for a Withholding number & Unemployment number.

Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona must obtain a Use Tax Registration Certificate. In-state vendors making out-of-state purchases for their own use (and not for resale) must also obtain the Use Tax Registration Certificate.

TPT for cities only: This type of license is needed if your business activity is subject to city TPT that is collected by the state, but the activity is not taxed at the state level. Many of the larger cities in Arizona administer and collect their own privilege taxes. Please contact those cities directly to obtain information regarding licensing requirements.

2.TYPE OF OWNERSHIP

Check as applicable. A corporation must provide the state and date of incorporation.

3.Enter your Federal Employer Identification number.

Taxpayers are required to provide their taxpayer identification number (TIN) on all returns and documents. A TIN is defined as the federal employer identification number (EIN), or social security number (SSN) depending upon how income tax is reported. Employers and Corporations must provide their federal EIN. A penalty of $5 will be assessed by the Department of Revenue for each document filed without a TIN.

If you have an IRS writing that grants an exclusion from Federal Unemployment Taxes, attach a copy.

4.Enter the Legal Business Name of the Owner or Employing Unit (Name of corporation as listed in its articles of incorporation, or individual & spouse, or partners, or organization owning or controlling the business)

5.Enter the name of the Business/DBA (doing business as) name, if same as above, enter “same.”

6.Enter the business telephone number including area code.

7.Enter the fax number including area code.

8. and 9.

Enter mailing address where all correspondence is to be sent. You may use your home address, corporate headquarters, or accounting firm’s address, etc. If mailing address differs for licenses (for instance withholding and unemployment insurance), please use cover letter to explain.

10.Enter the e-mail address (option) for the business or contact person.

11.See section H for listing of reservation codes if your business is located on an Indian Reservation.

12.and 13.

Enter the physical location of business including county.

14.If you are a construction contractor, read the bonding requirements carefully.

15.If you answered yes, you must complete Section D.

16.Describe the major business activity: principal product you manufacture, commodity sold, or services performed. Your description of the business is very important because it determines your transaction privilege tax rate and provides a basis for state economic forecasting.

17.Enter the North American Industries Classification System (NAICS) code identified for your business activity.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 6)

18.Enter the applicable business classes based on your activity. See Section I for listing of business classes.

19.Identify the owners of the business. Enter as many as applicable; attach a separate sheet if additional space is needed.

Section B: TRANSACTION PRIVILEGE TAX (TPT)

1.Enter the date the business started in arizona.

2.Enter date sales began in Arizona, or estimate when you plan to begin selling in Arizona.

3.Enter the amount of Transaction Privilege Tax income you can reasonable expect to generate in your first twelve months of business. You will be set up for monthly filing unless your anticipated annual income will result in a tax liability of less than $1,250 which may qualify for a quarterly filer.

4.Cash/Accrual Methods: Cash method requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When filing under the accrual method, the tax is calculated on the sales billed rather than receipts.

5.Complete as indicated.

6.Sellers of new motor vehicles and motor vehicle tires in the state, for on- road use, are required to report and pay waste tire fees to the Department of Revenue. By checking the box, you will receive form TR-1 on a quarterly basis.

7.If your business is seasonal or a transient vendor, indicate the months in which you intend to do business.

8. 9. and 10.

Indicate the physical location of your tax records, the contact person and their phone number.

11. through 24.

If you have additional business locations, complete this section. If more space is necessary, attach additional sheets.

Section C: WITHHOLDING INFORMATION

1.Indicate whether you are liable for Federal Unemployment Tax and the first year of your liability

2.If you have individuals excluded from withholding or unemployment tax, please explain why.

3.Indicate whether you have an IRS writing for exclusion from federal unemployment tax..

4.Enter the date employees were first hired in Arizona.

5.If you have or had an Arizona state tax number, provide requested information.

6.Enter the average number of employees and total gross wages paid for each quarter the business operated.

7.Enter the number of persons performing services each week the business operated.

Section D: UNEMPLOYMENT TAX INFORMATION

WHAT IS A SUCCESSOR EMPLOYER?

When you acquire all or part of a business, which required to pay unemployment taxes in Arizona, you are a “successor” for unemployment tax purposes. As a successor, you are immediately liable for unemployment taxes regardless of the amount of wages you pay or the number of workers you employ.

As a successor, you may also take into account wages paid by the former owner in determining the amount of wages on which you must pay taxes during the year in which you acquired the business. For example, if the former owner has paid wages in excess of $7,000 to a worker you continue to employ, you will not have to pay taxes on any additional wages you pay this worker in the year you acquire the business.

ACQUISITION OF ALL OF AN EXISTING ARIZONA BUSINESS

When you acquire an entire business and continue its operation, you are assigned the tax rate and experience rating account of the former owner. The experience rating account includes the record of wages and taxes previously paid. Therefore, any unemployment benefits awarded based on wages paid by the former owner, may be charged to your account.

Additionally, you may be liable for taxes unpaid by the former owner. When acquiring a business, consider whether any unemployment taxes remain unpaid by the seller.

ACQUISITION OF A PART OF AN EXISTING ARIZONA BUSINESS

If you acquire a PART of a business and continue to operate it, you are not automatically assigned the tax rate and experience rating account of the former owner. To apply for a portion of the account and its corresponding tax rate, you must file an “Application & Agreement for Severable Portion Experience Rating Transfer” (UC-247) within 180 days of acquiring the business. The former owner must agree and provide payroll information for the portions of the business acquired and retained. Your account may then be charged for a portion of the unemployment benefits paid to the former owners’ employees. The application form is available online at: www.de.state.az.us/esa/uitax/taxform.asp. or you may call (602) 248-9101 to obtain an application.

1. through 3.

Enter the date acquired, whether all or part, and how you acquired.

4. through 11.

Enter the previous owner’s information, name, business name, current street address, telephone number, and unemployment number of previous owner.

12.Voluntary Election of Unemployment Tax Coverage

Complete and sign this portion of the application ONLY if you wish to provide unemployment coverage to your employees, and you believe you are not REQUIRED to provide coverage. Refer to the “Employers Handbook” (available online at www.de.state.az.us/esa/uitax/emp.asp. or “Guide to Arizona Employment Tax Requirements.”

13. through 20.

Complete this section if you would like to receive unemployment claims at a different address.

21. through 30.

Complete this section if your payroll will be paid by another company.

31. through 40.

Complete this section if your employees are leased from another company.

Section E: SIGNATURES

The application must be signed only by individuals legally responsible for the business, not agents or representatives.

Section F: AZTaxes.gov SECURITY ADMINISTRATOR INFORMATION 1. THROUGH 6.

Complete this section if you would like to designate a security administrator for our online service center www.aztaxes.gov. The authorized individual will have full access to tax account information including add/delete users, view tax account information, file tax returns, and remit tax payments on behalf of the business identified in Section A. The name and e-mail address of the administrator are required for registration.

Section G: PROGRAM CITIES / LICENSE FEES

There are no fees for Withholding, Unemployment, or Use Tax registrations. To calculate the fees for TPT licenses, calculate the State fees by multiplying the number of locations in the state by $12. To calculate the city fees, use the listing of program cities in Section G. First, indicate the number of businesses or physical locations for each of the cities for which the Department of Revenue licenses and collects. Then multiply by the city fee for each city in which you will do business. Add the columns to determine the total city fees. Fill in the totals for state fees and city fees on the application form and total to determine the amount due. Make checks payable to the Arizona Department of Revenue. Be sure to return the city fees sheet with your application. To obtain licensing for cities not listed on the form, please contact the city directly.

Section H: INDIAN RESERVATION CODES

If your business is located on an Indian Reservation, select appropriate code from this table and indicate on Section A-11.

Section I: BUSINESS CLASSES

Select appropriate business classes based on your business activities. You must indicate at least one business class on Section A-18.

ADOR 74-4002 (12/03)