AZ SB1370

Municipalities are prohibited from requiring licenses or permits for businesses operated by persons under 19 years of age that operate only occasionally.

Counties are prohibited from requiring licenses or permits for businesses operated by persons under 19 years of age that operate only occasionally.

Persons under 19 years of age are exempt from obtaining transaction privilege tax licenses if their gross annual proceeds do not exceed $10,000.

Exempt youth businesses are not required to remit transaction privilege taxes imposed under state law or special district taxes under Title 48.