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.
Question | Answer |
---|---|
Form Name | Arizona Form Jt 1 Uc 001 |
Form Length | 6 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 1 min 30 sec |
Other names | Mohave, Mtn, aztaxes, arizona joint tax application fillable |
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) |
|
||
area codes 520 and 928). For questions on Unemployment Tax call |
www.aztaxes.gov |
|
|
(602) |
|
||
|
|
||
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.
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
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 |
|
|
|
|||||||||||||||||||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||
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
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 |
|
( |
) |
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 |
|
|
|
( |
) |
|
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 |
|
( |
) |
|
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 §
Employer/Program This document available in alternative formats by contacting the UI Tax Office.
ADOR
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) |
|
|
|
|
||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
|
|
|
PNA |
Hopi (Coconino) |
|
COJ |
|
|
MAN |
|
Tohono O’Odham (Pinal) |
|
PNT |
|||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||
Cocopah |
|
|
|
|
YMB |
Hopi (Navajo) |
|
NAJ |
|
|
PMN |
|
Tonto Apache (Gila) |
|
|
GLU |
|||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||
Colorado River (La Paz) |
|
|
LAC |
Hualapai (Coconino) |
|
COK |
Salt River |
|
MAO |
|
White Mtn Apache (Apache) |
|
APD |
||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||
Fort |
|
|
MAE |
Hualapai (Mohave) |
|
MOK |
San Carlos (Apache (Gila) |
|
|
GLP |
|
White Mtn Apache (Gila) |
|
|
GLD |
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||||
Fort Mohave (Mohave) |
|
|
MOF |
|
COL |
San Carlos Apache (Graham) |
|
GRP |
|
White Mtn Apache (Graham) |
|
GRD |
|||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
Fort |
|
|
YMG |
|
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
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:
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
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
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
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”
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
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
Section I: BUSINESS CLASSES
Select appropriate business classes based on your business activities. You must indicate at least one business class on Section
ADOR