Yuma, AZ Local Taxes & Fees: Business Tax Classification (2026)

Yuma's occupational license tax splits businesses into classes defined at § 70-04. Retail and wholesale merchants, resident or nonresident, pay quarterly under § 70-05(A) on gross receipts within the city: $10 under $5,000, $15 from $5,000 to $10,000, $20 from $10,000 to $12,000, $25 from $12,000 to $15,000, and $30 at $15,000 or more. Everyone else falls under § 70-05(B)'s flat non-retail schedule, which lists roughly eighty specific trades: pawnbrokers pay $30 a quarter, peddlers $20 a day, banks $50 a quarter, and professionals and professional services $10 a quarter.

Section 70-06 defines PROFESSIONALS to include architects, attorneys, CPAs, chiropractors, dentists, engineers, physicians, veterinarians, real estate appraisers and other named occupations, with the omission of any specific profession not read as an exclusion. A trade not listed anywhere in the schedule is priced by the City License Tax Collector, the Finance Director's title under § 70-04(G), who compares it to a similar licensed business under § 70-07. Section 70-05(C) carves out seasonal exceptions taxed at $25 for the period: Halloween pumpkins October 15 to November 5, Christmas trees November 25 to December 25, Silver Spur Rodeo attire for seven days before and during the rodeo, and consumer fireworks for 14 days before New Year's Eve and the Fourth of July.

Section 70-05(D) exempts Yuma County resident veteran-owned businesses entirely, provided the applicant documents veteran status, at least 50% ownership and voting power, and daily control. Quarterly gross-receipts filers must submit a sworn statement of the prior quarter's receipts under § 70-15.