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Privilege Tax License
Overview
Privilege Tax License means a license issued pursuant to the provisions of Chapter 8A, Article 3 to a person conducting taxable business activity within the City. This is defined as:
- Every person desiring to engage or continue in business activities within the city upon which a Privilege Tax is imposed by Chapter 8A.
- Every person required to report and pay a tax upon Rental Occupancy as imposed by Chapter 8A.
Privilege Tax information can be found on the Arizona Department of Revenue website On November 17, 2015, the city use tax, which includes a tiered rate for large ticket items, was adopted by Ordinance No. 1420. On November 17, 2015, the .2% sales tax due to sunset in 2016 was continued with the adoption of Ordinance No. 1418.
A Business License & Zoning Review Application must be completed and approved before lawfully engaging in business in the City of Apache Junction.
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