REFERENCE TITLE: youth businesses; licenses; tax; exemption

 

 

 

 

State of Arizona

Senate

Fifty-sixth Legislature

Second Regular Session

2024

 

 

 

SB 1370

 

Introduced by

Senators Bolick: Fernandez; Representatives Carbone, Wilmeth

 

 

 

 

 

 

 

 

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 eighteen years of age or who has not graduated FROM high school.

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 eighteen years of age or who has not graduated FROM high school.

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 eighteen years of age or who has not graduated FROM high school 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, 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