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List of Business Activities

Gross receipts generated from the following types of business activities are subject to the Phoenix transaction privilege and use tax. For more information, see Chapter 14 of the Phoenix City Code or click a link below.


-the activity of advertising by billboards, direct mail, radio, television, or any other means. All delivery or disseminating of information directly to the public for consideration shall be considered advertising.

-the operating of movies, shows, exhibitions, concerts, carnivals, circuses, bowling alleys, skating rinks, tennis courts, golf courses, video games, pinball machines, dance halls, sports events, batting and driving ranges, health spas, fitness centers, and etc. Any business charging admission for exhibition, amusement, or entertainment is taxable under this business activity.

-the construction, alteration, repair or demolition of real property. A business/person may not meet the qualifications to be licensed as a contractor by the Arizona Registrar of Contractors, but would still be subject to the tax under the contracting business classification. Contracting includes the activities of developers, speculative builders, general contractors, contractors, subcontractors, construction managers, and owner-builders. 

  • Jet Fuel Sales / ST Code 49 - Section 14-422 

-the business of selling jet fuel.

-the activity of copying or reproducing an article by any means, process, or method. This includes engraving, embossing, copying, micrographics, and photo reproduction.

  • Manufactured Buildings / ST Code 47 - Section 14-427

-the business of selling manufactured buildings within the City, including the site preparation, moving, and set-up charges. Manufactured buildings are factory built homes and buildings as defined in A.R.S. Section 41-2142. This business activity occurs at the location of the seller's business.

  • Timbering/Extraction / ST Code 03 - Section 14-430

-a business engaged in felling, producing, or preparing timber for sale, or engaged in extracting, refining, or producing any oil or gas for sale. 

  • Mining / ST Code 19 - Section 14-432

-any business engaged in mining, smelting, or producing minerals or mineral products for sale. This activity does not include the extraction, removal, or production of sand, gravel, or rock. 

-the publication of newspapers, magazines, or other periodicals within the City. Included in taxable revenue is subscription and advertising income, based on circulation of the published item within the City. 

  • Rental, leasing, and licensing for use of real property / ST Code 18 & 13 - Section 14-445, Section 14-446

-the leasing, licensing for use or renting of any real property within the City. Included as real property are land, rights-of-way, commercial building(s), office space, storage facilities, apartments, homes or other residential units, and etc. This classification includes Commercial /ST Code 13 and Residential /ST Code 18 rental. See the Quick Fact Sheet for Residential Property Rentals and the 2015 Transition Guidance for Property Managers for more information.

-the business activity of any hotel, motel, apartment, vacation rental ,or individual engaged in charging for lodging space to any person for 29 days or less.  Click here for the Hotel/Motel Matrix.

-this business activity includes leasing, licensing for use or renting equipment, automobiles, tools, furniture, coin-operated laundromats or carwashes, videos, or any other tangible personal property. 

-any business where articles of food, drink, or condiment are prepared or served to patrons for consumption on or off the premises. This activity includes bars, lounges, restaurants, caterers, street and mobile vendors, and "fast food" establishments. 

-the sale of any tangible personal property, including items such as automobiles, furniture, clothing, equipment, and etc.

         -retail sale of any items intended for human consumption as defined by the rules and regulations adopted by the Arizona Department of Revenue.  Food does not include alcoholic beverages or tobacco. 

-any service or activity connected with transmission over a communication channel. This activity includes telephone, telegraph, cable TV, computer interface, Internet and FAX services. Also included are monitoring services for security or alarm systems.

  • Transporting for Hire / ST Code 06 - Section 14-475

-the transport of persons or property by railroad, the transport of oil or gas through a pipeline, or the transporting of property by aircraft. Transporting people by other means for a fee based on mileage is exempt. Transporting people by other means for a fixed fee or hourly rate is taxable under the Rental of Tangible Personal Property business classification. 

  • Utility Services / ST Code 04 - Section 14-480

-any business producing, providing or furnishing electricity, power, gas, or water to consumers within the City. 

  • Use Tax / ST Code 29 or 31 - Section 14-610

-a tax on the purchase of tangible personal property (such as vehicles, equipment, supplies, etc.) on which an equivalent City privilege sales tax has not been paid. 



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