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Other Tax Information
Privilege Sales Tax (PLT) Licensing
Return to Privilege License (Sales) and Use Tax Main Menu
PRIVILEGE SALES TAX (PLT) LICENSING
- City of Phoenix
- License Services Section
- 251 W. Washington Street, 3rd Floor
- Phoenix, AZ 85003
- (602) 262-6785, Press 4, 1, TTY (602) 534-5500
Licensing Requirements
A license is required for businesses located in the city of Phoenix or conducting retail sales, owners of commercial rental property, owners or managers of residential dwellings properties, with some exceptions, and storage or use of tangible personal property within the city or other taxable activity. For complete information, see the Phoenix Tax Code.
Complete either the blank application or the fillable application, and mail the first page with your payment to the address above or call (602) 262-6785, Press 4, 1, TTY (602) 534-5500 to request a license application.Permanent Phoenix Business
Anyone regularly conducting business in Phoenix needs to be licensed within 30 days of starting a business to avoid penalties.Fees for Permanent License
The application fee for a permanent license is $16 (applications received after June 30, 2006 will be charged $20), the annual fee is $50 per calendar year and is pro-rated on a quarterly basis.Show License or Special Event
If you are going to be doing business for less than 30 days in Phoenix, you may purchase a one-time license for $25.Change of Business Location
If you change your business location you may notify us of your new address by calling (602) 262-6785, TTY (602) 534-5500 to have your call directed to the Privilege (Sales) Tax Section, or press 0 to speak with a Customer Service Clerk. The Customer Service Clerk will change your business location on the computer, while you are on the telephone.
If you prefer you may send us notice of your business location change by mail. Our mailing adress is: City of Phoenix, Privilege (Sales) Tax 3rd Floor, 251 W. Washington St., Phoenix, AZ 85003-2299.Change of Ownership
Any change of ownership of the business requires a new license - complete either the blank application or the fillable application . Common examples are: change of partners in a partnership, ownership of property changed to a trust, corporation change requiring a new Federal ID number, and any time there is a change in responsible parties involved doing business together.Fax
To fax a request, dial (602) 262-7151.Telephone Information - Sales Tax Licensing
To have questions answered by telephone, call (602) 262-6785, Press 4, then Press 1, TTY (602) 534-5500 to speak to a customer service representative.
- City of Phoenix
- Tax Accounting Section
- 251 W. Washington Street, 3rd Floor
- Phoenix, AZ 85003
- (602) 262-6785, Press 6, TTY (602) 534-5500
Amended Returns
To file an amended return, make a photo copy of the tax return you filed and need to change. Mark the top of the copy in red ink "AMENDED RETURN." Cross out the incorrect information and write in the corrected information. Please resign and redate form. Save a copy of the amended return for your files. Send a letter with your corrected copy explaining the reason for the changes to City of Phoenix, Finance Department Tax Accounting, P.O. Box 2005, Phoenix, AZ 85001-2005.Late Returns
Complete your return as normal, send it in with payment for the tax and we will compute any penalty and interest. If you pay the entire tax amount, it will not cost extra for us to bill you later for the penalty and interest, as we do not charge penalty on penalty. A late return is subject to a penalty of 5% per month (or part of a month) until filed. The late tax balance is subject to a one-time 10% penalty. Total penalties can not exceed 25% of the tax due.
A delinquent tax balance is also subject to interest on the balance at the end of each month from the month the tax becomes delinquent. Interest for months prior to October 2005 is charged at 1%; as of October 2005, a variable interest rate is charged at the same rate as the State, as shown onCredit Balances
Refunds are not issued if credits can be applied to future taxes and fees within a year. Statement credits may only be used on the license number on the statement. Tax returns may be filed with no payment sent until the balance of the credit is completely used.Telephone Information Tax Accounting
For questions concerning a statement, tax return, refund, or penalty waiver, call (602) 262-6785, Press 6, TTY (602) 534-5500 to be connected with someone to assist you. Please have your eight digit city of Phoenix Privilege Sales Tax License number ready when you call us for information. This number is on your license, tax returns and statement.
- City of Phoenix
- Treasury Collections Section
- 251 W. Washington Street, 3rd Floor
- Phoenix, AZ 85003
- (602) 262-6785, Press 7, TTY (602) 534-5500
For questions about a past due account, an unfiled tax return, an "X" appearing in the upper left hand corner of your return, to make payment arrangements or if you have questions about a City of Phoenix sales tax lien, call (602) 262-6785, Press 7, TTY (602) 534-5500. You will be connected to the collection representative assigned to your account. Please have your eight digit city of Phoenix Privilege Sales Tax License number ready.
- City of Phoenix
- License Services
- City Clerk Department
- 200 W. Washington Street, 10th Floor
- Phoenix, AZ 85003
- (602) 262-4638, TTY (602) 534-5500
- (602) 495-0783 FAX
The city of Phoenix has several regulatory licenses. To request a form or have questions answered, call (602) 262-6785, Press 5 or (602) 262-4638, TTY (602) 534-5500 to speak to a customer service representative or view additional information.
Liquor License Application Process
Liquor License Petition Process
Special Event Liquor Licenses
License Appeal Board
Alarm Agents and Alarm Businesses
Amusements
Auctioneers, Auction Houses, Pawn Shops, Scrap Metal Dealers and Secondhand Dealers
Bingo
Curb Painters
Escorts and Escort Bureaus
Massage Establishments and Managers
Mobile Vendors
O.T.B. (Off Track Parimutuel Wagering)
Sexually-Oriented Businesses and Managers; Adult Cabaret Performers
Street Vendors
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.
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