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Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee.
The Department of Liquor Licenses and Control is an Arizona state agency responsible for reviewing state liquor applications and issuing renewal licenses. In Arizona, there are 17 different license categories – airplanes, trains, watercraft, restaurants, liquor stores and other retailers, hotels, bars, distillers, distributors, and special events.
A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax. Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business. In the 1911 case of Flint v
Arizona No 6 a.m. – 2 a.m. seven days a week—no election day nor holiday restrictions [15] Yes 21 21 Exception: Underage drinking allowed for religious [16] and medical purposes [17] Sales of any type of alcohol are legal at any store that has an off-premises liquor license, including but not limited to convenience stores and grocery stores.
The license holder must log 40 practice hours, become 16, and have had a permit for six months to get a restricted license. No passengers under 21 and no driving between 1 a.m. and 5 a.m. until holding license for six months or reaching age 18, whichever is sooner. Arizona Department of Transportation, Motor Vehicle Division [47] No
Many jurisdictions within the United States impose taxes or fees on the privilege of carrying on a particular business or maintaining a particular professional certification. These licensing or occupational taxes may be a fixed dollar amount per year for the licensee, an amount based on the number of practitioners in the firm, a percentage of ...
States issue licenses for an annual or multi-year period and require real estate agents and brokers to complete continuing education prior to renewing their licenses. For example, California licensees must complete 45 hours of continuing education every 4 years in topics such as agency, trust fund handling, consumer protection , fair housing ...
Mississippi: Married women are granted separate economy, trade licenses, and control over their earnings. [4] Arizona: Married women are granted separate economy. [4] Arizona: Married women are granted trade license. [4] 1872. New York: The state makes it a penalty to perform an abortion, with a criminal sentence of between 4 and 20 years in ...