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House Engrossed Senate Bill
youth businesses; licenses; tax; exemption |
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State of Arizona Senate Fifty-sixth Legislature Second Regular Session 2024
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SENATE BILL 1370 |
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An Act
amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding section 9-500.50; amending title 11, chapter 2, article 4, Arizona Revised Statutes, by adding section 11-269.29; amending title 42, chapter 5, article 1, Arizona Revised Statutes, by adding section 42-5045; relating to small businesses.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Title 9, chapter 4, article 8, Arizona Revised Statutes, is amended by adding section 9-500.50, to read:
9-500.50. Youth businesses; license; permit; exemption
Notwithstanding any other law, a municipality may not require any type of license or permit for a business that is both of the following:
1. Operated by a person who is under nineteen years of age.
2. operated Only occasionally.
Sec. 2. Title 11, chapter 2, article 4, Arizona Revised Statutes, is amended by adding section 11-269.29, to read:
11-269.29. Youth businesses; license; permit; exemption
Notwithstanding any other law, a county may not require any type of license or permit for a business that is both of the following:
1. Operated by a person who is under nineteen years of age.
2. operated Only occasionally.
Sec. 3. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5045, to read:
42-5045. Youth business; exemption from tax
Notwithstanding any other law, a person who is under nineteen years of age and who is engaging or continuing in business in this state is not required to obtain a transaction privilege tax license or to remit the tax levied by this chapter or chapter 6 of this title or any duly enacted special district transaction privilege tax imposed under title 48 if the gross proceeds of sales or gross income derived from the person's business is not more than $10,000 for the calendar year.