Requirements for a Transaction Privilege and Use Tax License
View the list of business activities subject to transaction privilege and use tax to determine if your business requires licensing for Phoenix. If you are unsure about the taxability of your business, please contact our licensing section, as fees are non-refundable.
Is My Business Located Within the Phoenix City Limits?
Most business activities are taxed based on the location of the business. Perform an address search with the Arizona Department of Revenue to find out if your business is located in Phoenix, or contact the licensing section.
-License fees are due within 30 days of starting business (i.e., liability start date). The fee amount depends on the type of activity your business engages in within Phoenix. A 50% late payment penalty will apply if payment is received more than 30 days from your liability start date. View the comprehensive fee schedule.
Applying for a Transaction Privilege and Use Tax License
If your business engages in taxable activity, a Transaction Phoenix Privilege (Sales)and Use Tax License is required within 30 days of starting a business to avoid penalties. Apply for a TPT license to report your City of Phoenix liability directly with the Arizona Department of Revenue.
Request a Certificate of Compliance
A buyer of a business is liable for taxes that may be owed by the seller unless a Certificate of Compliance is obtained and provided to the City. Otherwise, taxes found to be due from a time period prior to the sale of the business are an obligation of the prior business owner(s). Please allow up to fifteen days for the certificate to be issued.
Account Update Form
Every licensee should inform the Tax Division of any changes in their business activities, location, or mailing address within thirty (30) days. The Account Update Form is a tool utilized by taxpayers who wish to update account information or cancel their account with Phoenix. A completed form with an authorized signature is required in order to process your change request. Please complete and mail or fax the form using the addressing information located on the upper left-hand corner of the form.
Still Have Questions about Licensing?
Frequently Asked Questions (FAQs) address many different licensing questions for businesses that are not licensed, as well as currently licensed businesses, on topics such as cancellations, account updates, changes in ownership, and forms.