Quick Links              --------------------- Airport/Sky Harbor City Jobs Departments A-Z Garbage/Recycling Mayor/City Council Online Services Public Meetings Public Safety What's New Mailing Lists Calendar

	Discover Phoenix	Residents	Businesses	City Government	Employment	Youth & Seniors	e-Services	Home

Fee Schedule for the Privilege (Sales) Tax License

Your license must be obtained and license fees fully paid prior to engaging in business. A Privilege (Sales) and Use Tax License application form is available on line as a blank or fillable form or call (602) 262-6785 then press 4, press 1, TTY (602) 534-5500 to speak to a customer service representative.

If license fees are not paid in full within 30 days of the beginning of taxable business in Phoenix, a 50% late fee will be assessed.

TEMPORARY LICENSE APPLICATION
Total fees for a Temporary application are $25. The Temporary license is valid for 30 days from the Phoenix Liability Date.

COMMERCIAL REAL PROPERTY RENTAL (NON-RESIDENTIAL) (ACTIVITY 09) OR USE TAX (ACTIVITY 25)
For persons engaged exclusively in the rental and leasing of nonresidential real property or licensed solely for use tax, only a $20 application fee is charged.

RESIDENTIAL REAL PROPERTY RENTAL (ACTIVITY 13)
For persons engaged in the rental of residential real property, a $2 pro-rated fee per unit is charged, based on the Phoenix Tax Liability Start Date (the first date of taxable Phoenix income). The annual license fee for residential real property is capped at $50. See the chart below:

Total due when received within 30 days of the Phoenix Tax Liability Start Date (the first date of taxable Phoenix income)

Phoenix Tax      Liability Date	Application     Fee		Pro-Rated Annual Fee
Jan. 1 - March 31	$20.00	+	$2.00 per unit (max $50.00)
April 1 - June 30	$20.00	+	$1.50 per unit (max $37.50)
July 1 - Sept. 30	$20.00	+	$1.00 per unit (max $25.00)
Oct. 1 - Dec. 31	$20.00	+	$ .50 per unit (max $12.50)

Total due when received 31 or more days after the Phoenix Tax Liability Start Date (the first date of taxable Phoenix income):

Phoenix Tax      Liability Date	Application     Fee		Pro-Rated Annual Fee		50% Late Fee
Jan. 1 - March 31	$20.00	+	$2.00 per unit (max $50.00)	+	$1.00 per unit (max $25.00)
April 1 - June 30	$20.00	+	$1.50 per unit (max $37.50)	+	$ .75 per unit (max $18.75)
July 1 - Sept. 30	$20.00	+	$1.00 per unit (max $25.00)	+	$ .50 per unit (max $12.50)
Oct. 1 - Dec. 31	$20.00	+	$ .50 per unit (max $12.50)	+	$ .25 per unit (max $6.25)

ALL ACTIVITIES (EXCLUDING COMMERCIAL RENTALS, RESIDENTIAL RENTALS AND
USE TAX ONLY) - A $50.00 pro-rated fee is charged based on the Phoenix Tax Liability Start Date (the first date of taxable Phoenix income).

Fees due when received within 30 days of the Phoenix Tax Liability Start Date:

Phoenix Tax      Liability Date	Application     Fee		Pro-Rated    Annual Fee		Total    Fees Due
Jan. 1 - March 31	$20.00	+	$50.00	=	$70.00
April 1 - June 30	$20.00	+	$37.50	=	$57.50
July 1 - Sept. 30	$20.00	+	$25.00	=	$45.00
Oct. 1 - Dec. 31	$20.00	+	$12.50	=	$32.50

Fees due when received 31 or more days after the Phoenix Tax Liability Start Date:

Phoenix Tax      Liability Date	Application     Fee		Pro-Rated    Annual Fee		50% Late Fee		Total    Fees Due
Jan. 1 - March 31	$20.00	+	$50.00	+	$25.00	=	$95.00
April 1 - June 30	$20.00	+	$37.50	+	$18.75	=	$76.25
July 1 - Sept. 30	$20.00	+	$25.00	+	$12.50	=	$57.50
Oct. 1 - Dec. 31	$20.00	+	$12.50	+	$ 6.25	=	$38.75

This license does not preclude the authority of other City agencies. You should call the Planning Department, (602) 262-7844, if you have any questions concerning land use or sign placement before engaging in business. Your business may require a regulatory license. Call (602) 262-6785 and press 5, TTY (602) 534-5500 for more information.

If you have any other sales tax questions, please contact us by email. This option is available to all users, including those on public access computers. Please provide us with your email address, phone number and/or address for our reply.

Return to Privilege License (Sales) and Use Tax Main Menu