House Engrossed Senate Bill

youth businesses; licenses; tax; exemption

State of Arizona

Senate

Fifty-sixth Legislature

Second Regular Session

2024

CHAPTER 237

SENATE BILL 1370

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:

START_STATUTE9-500.50. 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. END_STATUTE

Sec. 2. Title 11, chapter 2, article 4, Arizona Revised Statutes, is amended by adding section 11-269.29, to read:

START_STATUTE11-269.29. 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. END_STATUTE

Sec. 3. Title 42, chapter 5, article 1, Arizona Revised Statutes, is amended by adding section 42-5045, to read:

START_STATUTE42-5045. 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. END_STATUTE

APPROVED BY THE GOVERNOR JUNE 21, 2024.

FILED IN THE OFFICE OF THE SECRETARY OF STATE JUNE 21, 2024.