Enlarge image | JT-1/UC-001 (12/17) ARIZONA JOINT TAX APPLICATION (JT-1) IMPORTANT! Incomplete applications WILL NOT BE PROCESSED. • Please read form instructions while completing the application. Additional information and forms available at www.azdor.gov License and Registration • Required information is designated with an asterisk ( ). * You can register, file ARIZONA DEPARTMENT OF REVENUE and pay for this PO BOX 29032 • Return completed application AND applicable license fee(s) to application online at Phoenix, AZ 85038-9032 address shown at left. www.AZTaxes.gov. • For licensing questions regarding transaction privilege tax, call It is fast and secure. Customer Care and Outreach: (602) 255-3381 SECTION A: Business Information 1* Federal Employer Identification Number 2* License Type – Check all that apply: or Social Security Number, required if sole proprietor with no employees Transaction Privilege Tax (TPT) Use Tax Withholding/Unemployment Tax (if hiring employees) TPT for Cities ONLY 3* Type of Organization/Ownership – Tax exempt organizations must attach a copy of the Internal Revenue Service’s letter of determination. Individual/Sole Proprietorship Subchapter S Corporation Government Joint Venture Corporation Association Estate Receivership State of Inc. Partnership Trust Date of Inc. M M D D Y Y Y Y Limited Liability Company Limited Liability Partnership 4* Legal Business Name 5* Mailing Address – number and street City State ZIP Code | | | County/Region Country 6* Business Phone No. (with area code) 7 Email Address 8 Fax Number (with area code) 9* Description of Business: Describe merchandise sold or taxable activity. 10* NAICS Codes: Available at www.azdor.gov 11* Did you acquire or change the legal form of an existing business? 12* Are you a construction contractor? No Yes You must complete Section F. No Yes (see bonding requirements) BONDING REQUIREMENTS: 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 may also be required from applicants who are delinquent in paying Arizona taxes or have a history of delinquencies. Refer to the publication, Taxpayer Bonds, available online at www.azdor.gov or in Arizona Department of Revenue offices. WITHHOLDING LICENSE ONLY 13* Withholding Physical Location City State ZIP Code Number and street (Do not use PO Box, PMB or route numbers) | | | County/Region Country Continued on page 2 FOR AGENCY USE ONLY CASHIER’S STAMP ONLY. DO NOT MARK IN THIS AREA. ACCOUNT NUMBER DLN New START TRANSACTION PRIVILEGE TAX Change S/E DATE WITHHOLDING / SSN / EIN Revise COMPLETED DATE EMPLOYEE’S NAME Reopen LIABILITY LIABILITY ESTABLISHED ADOR 10196 (3/22) |
Enlarge image | JT-1/UC-001 (12/17) Name (as shown on page 1) FEIN or SSN (as shown on page 1) SECTION B: Identification of Owners, Partners, Corporate Officers Members/Managing Members or Officials of this Employing Unit If you need more space, attach Additional Owner, Partner, Corporate Officer(s) form available at www.azdor.gov. If the owner, partners, corporate officers or combination of partners or corporate officers, members and/or managing members own more than 50% of or control another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers or provide a Power of Attorney (Form 285) which must be filled out and signed by an authorized corporate officer. *Social Security No. *Title *Last Name First Name Middle Intl. | | *Street Address *City *State * % Owned Owner 1 *ZIP Code *County *Phone Number (with area code) *Country *Social Security No. *Title *Last Name First Name Middle Intl. | | *Street Address *City *State * % Owned Owner 2 *ZIP Code *County *Phone Number (with area code) *Country *Social Security No. *Title *Last Name First Name Middle Intl. | | *Street Address *City *State * % Owned Owner 3 *ZIP Code *County *Phone Number (with area code) *Country SECTION C: Transaction Privilege Tax (TPT) 1* Date Business Started in Arizona 2* Date Sales Began 3 What is your Estimated Tax Liability for your first twelve months of business? M M D D Y Y Y Y M M D D Y Y Y Y 4 Filing Frequency Monthly Quarterly Seasonal Annual If seasonal filer, check the months for which you intend to do business: JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 5 Does your business sell tobacco products? 6 TPT Filing Method 7 Does your business sell new motor vehicle tires or vehicles? Yes Retailer OR Distributor Cash Receipts Yes You will have to file Motor Vehicle Tire Fee form Accrual available at www.azdor.gov 8* Tax Records Physical Location – number and street City State ZIP Code (Do not use PO Box, PMB or route numbers) | | County Country 9* Name of Contact * Phone Number (with area code ) Extension | SECTION D: Transaction Privilege Tax (TPT) Physical Location 1* Business Name, “Doing Business As” or Trade Name at this Physical Location 2* Phone Number (with area code) 3* Physical Location of Business or Commercial/Residential Rental City State ZIP Code Number and street (Do not use PO Box, PMB or route numbers) | | County/Region Country Residential Rental Only – Number of Units Reporting City (if different than the physical location city) 4* Additional County/Region Indian Reservation/City: County/Region Indian Reservation and City Codes available at www.azdor.gov County/ Region City Business Codes (Include all codes that apply): See instructions. Complete list available at www.azdor.gov State/ County City If you have more locations, attach Additional Business Locations form available at www.azdor.gov ADOR 10196 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Page 2 of 4 |
Enlarge image | JT-1/UC-001 (12/17) Name (as shown on page 1) FEIN or SSN (as shown on page 1) SECTION E: Withholding & Unemployment Tax Applicants 1* Regarding THIS application, Date Employees First Hired in Arizona 2 Are you liable for Federal Unemployment Tax? M M D D Y Y Y Y Yes First year of liability: Y Y Y Y 3 Are individuals performing services that are excluded from withholding 4 Do you have an IRS ruling that grants an exclusion from or unemployment tax? Federal Unemployment Tax? Yes Describe services: Yes Attach a copy of the Ruling Letter. 5 Do you have, or have you previously had, an Arizona unemployment tax number? No Unemployment Tax Number: Yes Business Name: 6 First calendar quarter Arizona employees were/will be hired and paid Hired Year Hired Quarter Paid Year Paid Quarter (indicate quarter as 1, 2, 3, 4): Y Y Y Y Q Y Y Y Y Q 7 When did/will you first pay a total of $1,500 or more gross wages in a calendar quarter? Year Quarter (indicate quarter as 1, 2, 3, 4) Exceptions: Y Y Y Y Q $20,000 gross cash wages Agricultural; $1,000 gross cash wages Domestic/Household; not applicable to 501(c)(3) Non-Profit. 8 When did/will youth Year Quarter first reach the 20 week of employing 1 or more individuals for some portion of a day in each of 20 different weeks in the same calendar year? (indicate quarter as 1, 2, 3, 4) Exceptions: 10 or more individuals Agricultural; 4 or more individuals 501(c)(3) Non-Profit; not applicable to Domestic/Household. Y Y Y Y Q SECTION F: Acquired Business Information If you answered “Yes” to Section A, question 11, you must complete Section F. 1* Did you acquire or change all or part of an existing business? 2* Date of Acquisition 3* EIN of Business Under Previous Owner All Part M M D D Y Y Y Y 4* Previous Owner’s Telephone Number 5* Name of Business Under Previous Owner 6* Name of Previous Owner 7* Did you change the legal form of all or part of the Arizona operations of 8* Date of Change 9* EIN of Previous Legal Form your existing business? (e.g., change from sole proprietor to corporation or etc.) All Part M M D D Y Y Y Y SECTION G: AZTaxes.gov Security Administrator Visit www.AZTaxes.gov (the Arizona Department of Revenue’s online customer service center) to register for online services. The authorized individual will have full online access to transaction privilege, use, withholding and corporate tax account information and services. The authorized individual will be able to add or delete users and grant user privileges. Online services include viewing tax account information, filing tax returns, signing returns electronically with a Self-Select Personal Identification Number (PIN) and remitting tax payments. SECTION H: Required Signatures This application must be signed by either a sole owner, at least two partners, managing member or corporate officer legally responsible for the business, trustee or receiver or representative of an estate that has been listed in Section B. 1 Print or Type Name 2 Print or Type Name Title Title Date Date Signature Signature This application must be completed, signed, and returned as provided by A.R.S. § 23-722. Equal Opportunity Employer/Program This application is available in alternative formats at Unemployment Insurance Tax Office. PLEASE COMPLETE SECTION I: STATE/COUNTY & CITY LICENSE FEE WORKSHEET TO CALCULATE AND REMIT TOTAL AMOUNT DUE WITH THIS APPLICATION. ADOR 10196 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Page 3 of 4 Print Reset form |
Enlarge image | JT-1/UC-001 (12/17) Name (as shown on page 1) FEIN or SSN (as shown on page 1) SECTION I: State/County & City License Fee Worksheet ALL FEES ARE SUBJECT TO CHANGE. Check for updates at www.azdor.gov. To calculate CITY FEE: Multiply No. of Locations by the License Fee and enter sum in License Subtotal. No. of License License No. of License License No. of License License City/Town Code Loc’s Fee Subtotal City/Town Code Loc’s Fee Subtotal City/Town Code Loc’s Fee Subtotal Apache Junction AJ $2.00 Goodyear GY $5.00 Sahuarita SA $5.00 Avondale AV $0.00 Guadalupe GU $2.00 San Luis SU $2.00 Benson BS $5.00 Hayden HY $5.00 Scottsdale SC $50.00 Bisbee BB $1.00 Holbrook HB $1.00 Sedona SE $2.00 Buckeye BE $2.00 Huachuca City HC $2.00 Show Low SL $2.00 Bullhead City BH $2.00 Jerome JO $2.00 Sierra Vista SR $1.00 Camp Verde CE $2.00 Kearny KN $2.00 Snowflake SN $2.00 Carefree CA $10.00 Kingman KM $2.00 Somerton SO $2.00 Casa Grande CG $2.00 Lake Havasu LH $5.00 South Tucson ST $2.00 Cave Creek CK $20.00 Litchfield Park LP $2.00 Springerville SV $5.00 Chandler CH $2.00 Mammoth MH $2.00 St. Johns SJ $2.00 Chino Valley CV $2.00 Marana MA $5.00 Star Valley SY $2.00 Clarkdale CD $2.00 Maricopa MP $2.00 Superior SI $2.00 Clifton CF $2.00 Mesa ME $20.00 Surprise SP $10.00 Colorado City CC $2.00 Miami MM $2.00 Taylor TL $2.00 Coolidge CL $2.00 Nogales NO $0.00 Tempe TE $50.00 Cottonwood CW $2.00 Oro Valley OR $12.00 Thatcher TC $2.00 Dewey/Humboldt DH $2.00 Page PG $2.00 Tolleson TN $2.00 Douglas DL $5.00 Paradise Valley PV $2.00 Tombstone TS $1.00 Duncan DC $2.00 Parker PK $2.00 Tucson TU $20.00 Eagar EG $10.00 Patagonia PA $0.00 Tusayan TY $2.00 El Mirage EM $15.00 Payson PS $2.00 Wellton WT $2.00 Eloy EL $10.00 Peoria PE $50.00 Wickenburg WB $2.00 Flagstaff FS $20.00 Phoenix** PX $50.00 Willcox WC $1.00 Florence FL $2.00 Pima PM $2.00 Williams WL $2.00 Fountain Hills FH $2.00 Pinetop/Lakeside PP $2.00 Winkelman WM $2.00 Fredonia FD $10.00 Prescott PR $5.00 Winslow WS $10.00 Gila Bend GI $2.00 Prescott Valley PL $2.00 Youngtown YT $10.00 Gilbert GB $2.00 Quartzsite QZ $2.00 Yuma YM $2.00 Glendale GE $35.00 Queen Creek QC $2.00 Globe GL $2.00 Safford SF $2.00 Subtotal City License Fees Subtotal City License Fees Subtotal City License Fees (column 1) $ (column 2) $ (column 3) $ AA TOTAL City License Fee(s) (column 1 + 2 + 3) .......................................................................................................................... $ Fee per No. of Loc’s Location TOTAL BB TOTAL State License Fee(s): Calculate by multiplying number of business locations by $12.00 $12.00 $ Residential Rental License Fees - Only Chandler, Phoenix, and Scottsdale Multiply the number of units per locations by $2.00 ($50.00 Annual Cap per license). No. of Units No. of Loc’s City Fee ONLY CHANDLER, PHOENIX, and SCOTTSDALE Residential Rental License-Chandler $ should use this section. DO NOT use the fee chart above to calculate license fees. Residential Rental License-Phoenix $ The amount for each city CANNOT EXCEED $50.00 Residential Rental License-Scottsdale $ CC TOTAL City Residential Rental License Fees (Add Chandler, Phoenix, & Scottsdale) ............................................................. $ DD TOTAL DUE (Add lines AA + BB + CC) ...................................................................................................................................... $ • Make check payable to Arizona Department of • Do not send cash. Revenue. • License will not be issued without full payment of • Include FEIN or SSN on payment. fee(s). **If your only business is under Class 213, Commercial Lease, there is no license fee due. ADOR 10196 (3/22) ARIZONA JOINT TAX APPLICATION (JT-1) Page 4 of 4 Print Reset form |
Enlarge image | ARIZONA DEPARTMENT OF REVENUE GENERAL INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION (JT-1) Online Application Go to www.AZTaxes.gov The Arizona Joint Tax Application (JT-1) is used to apply Notice for Construction Contractors: Due for Transaction Privilege Tax, Use Tax, and Employer to bonding requirements, construction Withholding and Unemployment Insurance. The Application contractors are not permitted to license for is called “Joint” because it is used by both the Department transaction privilege tax online. For more of Revenue and Economic Security. information, please contact us. USE THIS APPLICATION TO: Mailing Address License New Business: If you are selling a product Arizona Department of Revenue or engaging in a service subject to transaction PO Box 29032 privilege tax, you will most likely need to obtain the Phoenix, AZ 85038-9032 state transaction privilege tax license (TPT) license. Customer Service Change Ownership: If acquiring or succeeding to all or part of an existing business or changing the Center Locations 8:00 a.m. - 5:00 p.m. legal form of your business (sole proprietorship to Monday through Friday corporation, etc.). (except Arizona holidays) IMPORTANT: To avoid delays in processing of your Phoenix Office application, we recommend you read these instructions 1600 W Monroe and refer to them as needed to ensure you have accurately Phoenix, AZ 85007 entered all the required information. This application must be completed, signed, and returned as provided Tucson Office by A.R.S. § 23-722. 400 W Congress Tucson, AZ 85701 Please read form instructions while completing the application. Additional information and forms are 7:00 a.m. - 6:00 p.m. available at www.azdor.gov. Monday through Thursday 8:00 a.m. - 12:00 p.m. Required information is designated with an asterisk (*). Friday (except Arizona holidays) Please complete Section I: State/County & City License Fee Worksheet to calculate and remit Total Mesa Office Amount Due with this application. 55 N Center Mesa, AZ 85201 (This office does not handle billing or account disputes.) When completing this form, please print or type in black ink. Legible applications are required for accurate processing. Customer Service The following numbered instructions correspond to the Telephone Numbers numbers on the Form JT-1. Licensing for TPT, Withholding or Use Tax (Arizona Department of Revenue) If you need to update a license, add a business location, (602) 255-3381 get a copy of your license, or make other changes: Complete a Business Account Update form and include a Unemployment Tax State fee of $12 per location and any applicable fees related (Arizona Department of to locations within the City/Town jurisdictions. Additional Economic Security) information and forms are available at www.azdor.gov. (602) 771-6602 E-mail: uitstatus@azdes.gov ADOR 10196 (3/22) Instructions Page 1 |
Enlarge image | ARIZONA JOINT TAX APPLICATION (JT-1) INSTRUCTIONS Section A: BUSINESS INFORMATION home address, corporate headquarters, or accounting 1. Provide your Federal Employer Identification No. firm’s address, etc. If mailing address differs for (FEIN) or Social Security No. (SSN) if you are a sole licenses (for instance withholding and unemployment proprietor without employees. Taxpayers are required insurance), please send a cover letter with completed to provide their taxpayer identification number (TIN) application to explain. on all returns and documents. A TIN is defined as the 6. Provide the Business Phone Number including the federal employer identification number (EIN) or SSN, area code. depending upon how income tax is reported. The EIN 7. Provide the Email Address for the business or contact is required for all employers. A penalty of $5 will be person. assessed by the Department of Revenue for each document filed without a TIN. 8. Provide the Business Fax Number including the area code. 2. License Type (Check all that apply): 9. Provide the Description of Business by describing the Transaction Privilege Tax (TPT): Anyone engaged in major taxable business activity, principle product you a business taxable under the TPT statutes must apply manufacture, commodity sold, or services performed. for a TPT License before engaging in business. For Your description of business is very important and TPT, you are required to obtain and display a separate MUST link to the appropriate NAICS Code and license certificate for each business or rental location. Business Code. This may be accomplished in one of the following ways: Each location may be licensed as a separate 10. Provide all North American Industries Classification business with a separate license number for System (NAICS) Code(s) that apply. The NAICS is identified for your business, based on your major purposes of reporting transaction privilege and use business activity, principle product you manufacture, taxes individually. Therefore, a separate application commodity sold, or services performed. You must is needed for each location. indicate at least one NAICS code. A current listing is Multiple locations may be licensed under a available at www.azdor.gov. consolidated license number, provided the ownership is the same, to allow filing of a single tax return. If 11. If you acquired or changed the legal name of an applying for a new license, list the various business existing business, you must complete Section F of this locations as instructed below. If already licensed and application. If you check NO, proceed to number 12. you are adding locations, do not use this application 12. If you are a construction contractor, read bonding to consolidate an existing license. Please submit requirements and submit the appropriate bonding a Business Account Update form, available at paperwork with this application. If you check NO, www.azdor.gov. proceed to number 13. Withholding & Unemployment Taxes: Employers 13. Provide the Withholding Physical Location of the paying wages or salaries to employees for services business. This address cannot be a PO Box or Route performed in the State must apply for a Withholding Number. number & Unemployment number. Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona Section B: IDENTIFICATION OF OWNERS, must obtain a Use Tax Registration Certificate. In-state PARTNERS, CORPORATE OFFICERS, business not required to be licensed in Arizona for TPT MEMBERS/ MANAGING MEMBERS OR purposes, making out-of state purchases for their own OFFICIALS OF THIS EMPLOYING UNIT use (and not for resale) must also obtain the Use Tax Provide the full name, social security number and title registration. of all Owners, Partners, Corporate Officers, Members/ TPT for cities only: This type of license is needed if Managing Members or Officials of the Employing Unit. If your business activity is subject to city TPT which is you need additional space, attach Additional Owners, collected by the state, but the activity is not taxed at the Partners, Corporate Officer(s) Addendum available at state level. www.azdor.gov. If the owner, partners, corporate officers or 3. Type of Organization/Ownership: Check as combination of partners or corporate officers, members and/ applicable. A corporation must provide the state and or managing members own more than 50% of, or control date of incorporation. another business in Arizona, attach a list of the businesses, 4. Provide the Legal Business Name or owner or percentages owned and unemployment insurance account corporation as listed in its articles of incorporation, numbers or provide a General Disclosure/ Power of or individual and spouse, or partners, or organization Attorney (Form 285) which must be filled out and signed by owning or controlling the business. an authorized corporate officer. 5. Provide the Mailing Address (number and street) where all correspondence is to be sent. You may use your ADOR 10196 (3/22) Instructions Page 2 |
Enlarge image | ARIZONA JOINT TAX APPLICATION (JT-1) INSTRUCTIONS Section C: TRANSACTION PRIVILEGE TAX (TPT) is listed in an adjacent city, such as Scottsdale, 1. Provide the Date Business Started in Arizona. but the location of the business is actually within the city of Phoenix. See “TPT Rate Look Up” on 2. Provide the Date Sales Began in Arizona or estimate www.AZTaxes.gov . when you plan to begin selling in Arizona. 4. Provide if your business is located on an Indian 3. Tax Liability: Provide the amount of gross income you Reservation; provide the Additional County/Region can reasonably expect to generate in your first twelve Indian Reservation Code(s). A current listing is months of business. You will be set up for monthly filing available at www.azdor.gov. unless your Estimated Tax Liability will result in a tax Provide the Business Code(s) including all State and liability of less than $8,000, which will require you to file City Business Code(s) that apply; based on your major quarterly. business activity, principle product you manufacture, 4. Based on your tax liability, provide your filing frequency. commodity sold, or services performed. You must If your total estimated annual combined Arizona, county indicate at least one business code. A current listing is and municipal TPT liability is: available at www.azdor.gov. • Less than $2,000, you may file and pay annually. If you have more locations, attach Additional Business • Between $2,000 and $8,000, you may file and pay Locations form available at www.azdor.gov. quarterly. • Otherwise, your transaction privilege taxes are due Section E: WITHHOLDING & UNEMPLOYMENT TAX monthly. APPLICANTS If your business is Seasonal or you are a transient vendor, indicate the months in which you intend to do 1. Provide the Date Employees First Hired in Arizona. business in Arizona. 2. If you are liable for Federal Unemployment Tax, check YES and enter the first year of liability. 5. Indicate whether your business sells tobacco products. If you checked yes, check the box to indicate if you are 3. If individuals in your business are performing services a retailer or distributor of tobacco products. that are excluded from withholding or unemployment tax, check YES and describe the services these 6. TPT Filing Method: Check which filing method your individuals are performing. business uses for determining tax liability. Cash basis requires the payment of tax based on sales receipts 4. If your business has an IRS ruling that grants an actually received during the period covered on the tax exclusion from Federal Unemployment Tax, check YES return. When filing under the accrual basis the tax is and you must attach a copy of the Ruling Letter to this calculated on the sales billed rather than actual receipts. application. 7. If you sell new Motor Vehicle Tires or Vehicles, 5. If you have, or previously had an Arizona unemployment you must file the Motor Vehicle Waste Tire Fee form tax number, check YES and provider the business name (TR-1) available at www.azdor.gov. Sellers of new you used and the unemployment number. motor vehicles and motor vehicle tires in the state, for 6. Provide the first calendar quarter Arizona employees on-road use, are required to report and pay a waste tire were or will be hired and paid. fee to the Department of Revenue. 7. When do you anticipate or did you first pay a total of 8. through 9. Tax Records Physical Location indicate the $1,500 or more in gross wages in a calendar quarter? physical address where your tax records are located. Indicate the year and quarter in which this occurred or Include the contact person’s name and phone number. will occur. 8. When do you anticipate or did you first reach the 20th Section D: TRANSACTION PRIVILEGE TAX (TPT) week of employing 1 or more individuals for a full or PHYSICAL LOCATION partial day within the same calendar year? Indicate the 1. Provide the Business Name, “Doing Business As” year and quarter in which this occurred or will occur. (DBA). DBA is the name of a business other than the owner’s name or, in the case of a corporation, a name Section F: ACQUIRED BUSINESS INFORMATION that is different from the legal or true corporate name. If 1. Did you acquire or change all or part of an existing it is the same as the Legal Business Name enter “same”. business? If part, to obtain an unemployment tax 2. Provide the Business Phone Number including the rate based on the business’s previous account, you area code. must request it no later than 180 days after the date of 3. Provide the Physical Location of the business. This acquisition or legal form of business change; contact address cannot be a PO Box or Route Number. Provide: the Unemployment Tax Office Experience Rating Unit County/Region for an Application & Agreement for Severable Portion Residential Rentals ONLY - Number of Units Experience Rating Transfer (form UC-247; printable Reporting City, if different from the Physical Location version available online at www.azui.com). city. For example, if the location for the listed address ADOR 10196 (3/22) Instructions Page 3 |
Enlarge image | ARIZONA JOINT TAX APPLICATION (JT-1) INSTRUCTIONS 2. Provide the date you acquired the previous owner’s AA: TOTAL City License Fees – To calculate the business or changed the legal form of your existing city fees, multiply No. of Locations in the city by the business (sole proprietor to corporate, etc.). license fee and enter sum in Subtotal City License 3. through 6. Complete as indicated if you know the Fees. Then calculate and enter the sum of columns previous owner’s information. 1 + 2 + 3. If you have a location in Phoenix and the business is only under Class 213, Commercial Lease, 7. through 9. If you merely changed the legal form of your existing business, indicate whether or not you changed there is no license fee due. all or part of the business, the date of change and EIN BB: TOTAL State License Fees – To calculate the of previous Legal Form of Business. state fees, multiply the No. of locations in the state by $12. Section G: AZTAXES.GOV SECURITY ADMINISTRATOR CC: TOTAL City Residential Rental License Fee – USE THIS SECTION FOR CHANDLER, PHOENIX Visit www.AZTaxes.gov (the Arizona Department of AND SCOTTSDALE ONLY. These cities WILL NOT Revenue’s online customer service center) to register for use the larger fee chart. To calculate Residential online services. The authorized individual will have full Rental license fee, multiple the No. of units by the No. online access to transaction privilege, use, withholding of locations by $2.00 ($50.00 Annual Cap per license). and corporate tax account information and services. The The amount for each city CANNOT EXCEED $50.00. authorized individual will be able to add or delete users DD: TOTAL DUE – Add lines AA + BB + CC. and grant user privileges. Online services include viewing Please send your payment for this amount. Failure to tax account information, filing tax returns, signing returns include your payment with this application will result in a electronically with a Self-Select Personal Identification delay in processing your license. Licenses are not issued Number (PIN) and remitting tax payments. until all fees have been paid. Section H: REQUIRED SIGNATURES Make checks payable to the Arizona Department of This application must be signed only by either a sole owner, Revenue. Be sure to return all pages of the application at least two partners, managing member or corporate with your payment. Retain a copy of the application for officer legally responsible for the business. This application your records. CANNOT be signed by agents or representatives. DO NOT SEND CASH Include your EIN or SSN on payment Section I: STATE/COUNTY & CITY LICENSE FEE WORKSHEET There are no fees for Withholding/Unemployment Insurance, or Use Tax registrations. State license fees are calculated per business location. To calculate the city license fees, use the listing of cities on page 4, Section I of this application. City fees are subject to change. Check for updates at www.azdor.gov. ADOR 10196 (3/22) Instructions Page 4 |
Enlarge image | ARIZONA JOINT TAX APPLICATION (JT-1) INSTRUCTIONS State/County Business Codes Codes Taxable Activities Codes Taxable Activities Codes Taxable Activities 002 Mining - Nonmetal 014 Personal Property Rental 051 Jet Fuel Use Tax 004 Utilities 015 Contracting - Prime 053/055 Rental Car Surcharge 005 Communications 017 Retail 129 Use Tax Direct Payments 006 Transporting 019 Severance -Metalliferous Mining 153 Rental Car Surcharge - Stadium 007 Private (Rail) Car 023 Recreational Vehicle Surcharge 315 MRRA Amount 008 Pipeline 025 Transient Lodging 911 911 Telecommunications 009 Publication 029 Use Tax Purchases 912 E911 Prepaid Wireless 010 Job Printing 030 Use Tax from Inventory 011 Restaurants and Bars 033 Telecommunications Devices 012 Amusement 041 Municipal Water 013 Commercial Lease 049 Jet Fuel Tax City Business Codes Codes Taxable Activities Codes Taxable Activities Codes Taxable Activities 004 Utilities 020 Timbering & Other Extraction 116 Feed Wholesale 005 Communications 027 Manufactured Buildings 144 Hotel/Motel (additional tax) Commercial Rental, Licensing 006 Transporting 029 Use Tax 213 for Use Rental, Leasing and Licensing for 009 Publication 030 Use Tax from Inventory 214 Use of Tangible Personal Property 010 Job Printing 037 Contracting - Owner Builder 244 Lodging-Extended Stay Commercial Lease (additional 011 Restaurants and Bars 040 Rental Occupancy 313 tax) 012 Amusement 044 Hotels 315 MRRA Amount 015 Contracting - Prime 045 Rental Residential 016 Contracting Spec Builder 049 Jet Fuel Tax 017 Retail 051 Jet Fuel Use Retail Sales Food for Home 018 Advertising 062 Consumption Severance - Metalliferous 019 Mining 111 Additional Restaurants & Bars ADOR 10196 (3/22) |