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                                                                                            APPLICATION                                   FOR TRANSACTION                                                                             
                                                                                            PRIVILEGE (SALES) AND USE TAX 
                                          CITY OF PHOENIX                                                                                LICENSE 
                                          Finance Department 
                                          Tel: (602)262-6785,                                                            ACCOUNT/REFERENCE NO. 
                                                   option 4                                                                                                                                                                                                     
                                          TTY: (602)534-5500                                                                                                                                                   
                                                                                                                                                                                                    
Check one:                                                                                                                                                          Previous City License #:                               If consolidating account, 
  € €€ € New Business                        € €€ € New Owner of Existing Business                                                                                                                                         provide Master #:                           OFFICE USE 
   € €€ € Change in Business Location                                                                                                                                                                                                                                   ONLY 
Section I. Business Information                                                     Verify that your business is located in Phoenix at www.phoenix.gov/imap .                                                                                                          NOV Date or 
Business Name (Company, DBA, or Individual; first name, last name):                                                                       Owning Entity Name (Corporation, LLC, etc.):                                                                                  DISV Ref.# 
                                                                                                                                                                                                                                                                               
 Physical Business Street Address, i.e., retail store, rental property (NOT a P.O. Box number, a PMB, or single-family home rental):                                                                                                                                    ST Code 
                                                                                                                                                                                                                                                                                / 
City, State, Country, Zip Code (+4):                                                                                                                                                                           Business Phone # with Area Code:                                /       
                                                                                                                                                                                                                                                                               / 
Tax Liability Start Date in Phoenix:                                              E-Mail Address: 
                                                                                                                                                                                                                                                                       NAICS Code 
                                                                                  State License #:                                                                                               Federal I.D. #: 
                                                                                                                                                                                                                                                                              
Section II.  Mailing Address & Phone Number                                                                                                                                                                                                                             Rental Units 
Enter Name (if different from Section I above) or “Care of” Name: 
                                                                                                                                                                                                                                                                        Owner Type 
Mailing Address: 
                                                                                                                                                                                                                                                                        Reporting 
City, State, Country, Zip Code (+4):                                                                                                                                                                           Phone # with Area Code:                                  Method                    
                                                                                                                                                                                                                                                                        C    A 
Section III.  Business Ownership                                                                                                                                                                                                                                       Liability Date 
Ownership:                       € €€ €  Sole                            € €€ € Husband/Wife              LLC*       € €€ €  Corp./Inc.,€ €€ €                      State ______*   General Partnership* € €€ €                              € €€ € Ltd. Partnership*  
                                 € €€ €  Revocable Trust*      Irrevocable€ €€ €  Trust*         Other,€ €€ €            explanation:______________________________                                                                                                     Entered by 
*List of                         1.) Name:                                                                                                                                                                                 Title: 
officers                                                                                                                                                                                                                                                                I-Edited by 
attached:                        Home Address:                                                                                                                                                                             SSN #: 
€ €€ €  Yes  € €€ € No           City, State, Country, Zip Code (+4):                                                                                                                                                      Phone #:                                    Approved by 
 
                                 2.) Name:                                                                                                                                                                                 Title: 
                                                                                                                                                                                                                                                                        
                                 Home Address:                                                                                                                                                                             SSN #: 
                                 City, State, Country, Zip Code (+4):                                                                                                                                                      Phone #:                                     
Section IV. Business Type (Check all that apply and provide a detailed description of your business.) 
Do you sell Liquor?                       € €€ €  Retail           € €€ € Restaurant/Bar                     Hotel/Motel        € €€ €  Retail€ €€ €                Food Sales                                                  NAICS Code (6 digits):                  
   Yes € €€ €          € €€ € No          € €€ €  Advertising  € €€ € Job       Printing                         € €€ € Amusement           € €€ €                  Personal Property Rental      
                                          € €€ €  Telecommunications                   € €€ € Short-Term                     Motor Vehicle Rental                                                                               _ _ _ _ _ _ 
Reporting Method:                         € €€ €  Commercial Rental Property        € €€ € Residential Rental Property, # of Units_____                                                                                         Principal business codes are 
€ €€ €  Cash                              € €€ €  Construction Contracting, AROC#_____________________  Home Builder/Spec. Sale    € €€ € available                                              at 
€ €€ €  Accrual                           € €€ €  Use Tax (Phoenix business)         € €€ € Use Tax (out-of-state business with no AZ nexus)                                                                                    www.naics.com/search.htm 
Describe Nature of Business: 
Section V. Business Premises Status  
Do you own your business location?  Yes € €€ €                                  No                € €€ €  If yes, is this your residence?                                                € €€ € Yes     € €€ €No        If yes, skip to the Signature section. 
Do you rent a portion of the business premises to another entity or business?       Yes    € €€ €                                                                        No   € €€ €  If yes, see the instructions for more information. 
Landlord/Property Manager:                                                         Mailing Address:                                                                                                                                  Phone # with Area Code: 

I certify that the statements made in this application are true and complete to the best of my knowledge.  I accept the license                                                                                                  
authorized and issued in response to this application with the condition that I report timely and pay any and all privilege taxes                                                                                                
due by me to the City of Phoenix.  IF APPLICABLE, I UNDERSTAND THAT BY LAW, I MAY BE LIABLE FOR ANY UNPAID                                                                                                                       
TAX DUE BY THE FORMER OWNER(S) OF THIS BUSINESS.                                                                                                                                                                                 
                                                                                                                                                                                                                                                    FOR CITY USE ONLY BELOW 
          Applications received incomplete or without payment may not be processed. Postmarks are not accepted as proof of timely payment. 
                    Printed Name:                                                                                                Title:                                                                                          

                    Signature:                                                                                                   Date:                                                                                     Click  here to PRINT APPLICATION
                                                                                                                                  
                                    Checks are payable to Phoenix City Treasurer, P.O. Box 2005, Phoenix, AZ 85001-2005.  
Revised 02/2015 



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                                                                rd
Office Location:  251 W. Washington Street, 3  Floor, Phoenix, AZ 85003                                                 Page 2   
Mailing Address:  P.O. Box 2005, Phoenix, AZ 85001-2005 
Telephone:  (602) 262-6785, option 4  
TDD:  (602) 534-5500                                            
E-Mail Address:  tax@phoenix.gov 
Website Address:  www.phoenix.gov/finance/plt                                     
                                               
                                           GENERAL FORM INSTRUCTIONS 
           All information given on this application is public information, with the exception of Social Security numbers. 
                                                                    
Complete the following sections: 
 
Check box:                 Mark a box to designate the purpose for the application and specify whether it is for a new business, a new 
                           owner of an existing business, or a change in business location. 
Previous City License #:  If applicable, list the previous City license number. 
Master #:                  If consolidating a license account, provide the Master license number.                       
 
Section I – Business Information   (Verify that your business is located in Phoenix at www.phoenix.gov/imap .) 
 
Business Name:             Indicate the business name, if one will be utilized.  Otherwise, provide the name of the business owner.  
                           Property managers applying on behalf of a client should indicate the property owner’s name in this section. 
Owning Entity Name:        Indicate the name of the business owner or owning entity. 
Physical Business Street   Indicate the physical address of the Phoenix business location, including a suite, unit, or apartment number.  
Address & Phone:           A P.O. Box or PMB number is not accepted for a business location.  A separate license application must be 
                           completed for each multi-unit property and/or commercial property.  See our website for special 
                           instructions on single family home licensing.  The phone number listed here should correspond to the 
                           Phoenix business location. 
Liability Start Date:      Indicate the date (month/day/year) in which you will begin taxable business activity in Phoenix.   
E-mail address:            Indicate the e-mail address for the person who should receive general Phoenix Transaction Privilege (Sales) 
                           and Use Tax information and updates. This email address will be used for registration to our e-services so 
                           that you may file your tax returns on-line.  
State License #:           www.revenue.state.az.us 
Federal I.D. #:            www.irs.gov 
 
Section II – Mailing Address & Phone Number      
Complete this area only if the information is different from Section I.  Provide the name of the person and the address to which the 
business license and tax return correspondence will be sent.  Please include the suite, unit, or apartment numbers.   
 
Section III – Business Ownership  
Indicate the type of business ownership that is applicable for your entity.  If you indicated “Other”, please describe your ownership 
type.  All corporations must provide the state of incorporation and at least two officers’ contact information.  An LLC must provide at 
least the Managing Member’s contact information.  General Partnerships must provide the names of the general partner(s). You may 
attach a list of owners, corporate officers, members, and/or partners, along with their names and titles, to the application.  Please 
provide the home address for each corporate officer or partner and not the business address.  P.O. Box numbers or PMBs are not 
accepted as the home address information. 
 
Section IV – Business Type  
Indicate all the business types that apply.  If you sell liquor, you must contact License Services at (602) 262-4638, option 3. 
 
For the Reporting Method, select the cash method if you recognize your gross income based upon the date the funds are received.  
Select the accrual method if you recognize your gross income when it is earned, regardless of when the funds are received. 
 
Provide a detailed description of the nature of your business activity.  If you engage in retail sales, list the type of items sold.  If you 
engage in construction contracting, list the nature of the type of contracting and provide your Arizona Registrar of Contractor number. 
 
Provide your 6 digit NAICS Code.  Principal NAICS business codes are available at www.naics.com/search.htm.  
 
Section V – Business Premises Status 
Indicate whether or not you own your business location.  If you do not own your business location, please provide the name of the 
legal owner or property manager, along with their mailing address and phone number.  If you lease or take consideration for the use of 
property from a related entity you own, this business activity may taxable as commercial rental and an additional license may be 
required.  
 



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                                                                                                                                              Page 3 
                                                   GENERAL INFORMATION 
                                                                         
WHO IS REQUIRED TO HAVE A TRANSACTION PRIVILEGE (SALES) AND USE TAX LICENSE?  
 
 •      Every person desiring to engage or continue in business activities within the City on which a Privilege Tax is imposed upon, 
 •      every person engaging or continuing in the business of storing or using tangible personal property within the City on which a Use Tax is 
        imposed upon, and/or 
 •      every person required to report and pay a tax upon Rental Occupancy, as imposed by Phoenix Tax Code Section 14-440. 
 
A person engaged in more than one business activity subject to City Transaction Privilege and Use taxes at any one business location is not required 
to obtain a separate license for each activity provided that at the time such person makes application for a license, he list on such application, each 
business activity in which he is engaged.  The licensee shall inform the Tax Collector of any changes in his business activities within thirty (30) days.  
See Phoenix Tax Code Section 14-300 for further information. 
 
This license does not preclude the authority of other city departments or city regulations.  The licensee should call the Planning and Zoning 
Department at phone number (602) 262-7844 if there are any questions concerning land use or sign placement before engaging in business. 
 
The application is used for data entry and must be typed or printed in black ink.  License fees must be fully paid prior to the issuance of a license and 
prior to engaging in business.  Return the completed and signed application to the City of Phoenix Tax Division, enclosing a check for the total 
applicable fees payable to the Phoenix City Treasurer.  Incomplete applications or applications submitted without payment will delay the 
processing and licensing of your business activity.  The Transaction Privilege and Use Tax License certificate shall be on display to the public in 
the licensee’s place of business. 
 
The privilege license is not transferable between owners or locations.  When the business ownership entity is modified or the business relocates to a 
different address, the existing privilege license must be cancelled and a new privilege license must be obtained under the new entity ownership or 
new business location.  Except as provided for in Phoenix Tax Code Section 14-340, the privilege license shall be valid until the licensee of the 
business activity requests cancellation and/or surrenders the license.  If you are the new owner of an existing business, please provide the name and 
Phoenix license number of the previous owner.  Ensure that the person you are buying the business from owes no back taxes or fees to the City of 
Phoenix.  By law, you may be responsible for all back taxes and fees.   
 
                                                             FEE SCHEDULE 
                                                                         
Business Activity (Except Residential or Commercial Rental)   
A non-refundable $50.00 license fee is due within 30 days of the business liability start date in the initial year of application. If the license fee is not 
paid in full, a 50% late fee ($25.00) will be assessed. Each subsequent year, an annual license renewal fee of $50.00 is due on January 1 of each year 
and shall be considered delinquent if the payment is not received on or before the last business day of January. 
Residential Rental Activity  
For persons engaged in the rental of residential real property, a non-refundable $2.00 per unit license fee, up to a maximum of $50.00 per license, is 
due within 30 days of the business liability start date in the initial year of application. If the license fees are not paid in full, a 50% late fee ($1.00 per 
unit) will be assessed. Each subsequent year, an annual license renewal fee of $2.00 per unit, up to a maximum of $50 per license, is due on January 
1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January. 
Commercial Rental Activity  
For persons engaged in the rental of commercial real property, the license fee is $0.00. The license must be obtained within 30 days of the business 
liability start date of the business activity. Each subsequent year, the license will be renewed on January 1 of each year. 
Combination of Residential Rental & Other Business Activity  
A maximum non-refundable $50.00 license fee is due within 30 days of the business liability start date in the initial year of application. If the license 
fee is not paid in full, a 50% late fee ($25.00) will be assessed. Each subsequent year, an annual license renewal fee of $50.00 is due on January 1 of 
each year and shall be considered delinquent if the payment is not received on or before the last business day of January. 
Combination of Residential Rental & Commercial Rental Activity  
For persons engaged in the rental of residential real property, a non-refundable $2.00 per unit license fee, up to a maximum of $50.00 per license, is 
due within 30 days of the business liability start date in the initial year of application. If the license fees are not paid in full, a 50% late fee ($1.00 per 
unit) will be assessed. Each subsequent year, an annual license renewal fee of $2.00 per unit, up to a maximum of $50 per license, is due on January 
1 of each year and shall be considered delinquent if the payment is not received on or before the last business day of January. 
 
Any licensee who permits his license to expire through cancellation as provided in Phoenix Tax Code Section 14-340, by his request for cancellation 
by surrender of the license, or by the cessation of the business activity for which the license was issued, and who thereafter applies for a license, shall 
be granted a new license as an original application and shall pay the current license fee.  Any licensee who loses or misplaces his Transaction 
Privilege and Use License that is still in effect shall be charged the current license fee for each reissuance of a license. 
                                                                         
                                  This material is available in alternative formats. 
Revised 02/2015 






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