Includes advertising by radio, television, direct mail, billboards, or any other means.
Advertising (PDF)

Includes movies, concerts, circuses, sporting events, video games, tennis courts, golf course, etc.
Amusements, Exhibitions & Similar Activities (PDF)

Includes developers, speculative builders, general contractors, construction managers and owner-builders.

Includes copying, photo reproductions, engraving, embossing, micrographics, etc.
Job Printing (PDF)

Includes mining, smelting or producing minerals; felling, producing or preparing timber; extracting, refining or producing oil or natural gas.

Includes newspapers, periodicals, magazines, etc. including advertising and subscription income.
Publishing & Periodical Distribution (PDF)

Includes rental or lease of any real property, including commercial building(s), apartments, homes or other residential units.
Renting, Leasing, or Licensing for Use of Real Property (PDF)

Includes rental of equipment, automobiles, tools, furniture, etc.
Renting, Leasing, or Licensing for Use of Tangible Personal Property (PDF)

Includes preparing and serving food or beverages for consumption on or off the premises.
Restaurants and Bars (PDF)

Includes the sale of any tangible personal property such as food, artwork, cars, furniture, equipment, etc.
Retail Sales (PDF)

Includes telephone, telegraph, cable TV, monitoring security or alarm systems, computer interface, FAX, etc.
Telecommunication Services (PDF)

In addition to the one and seventy-five hundredths percent (1.75%) privilege tax on the rental of real property, there is a five percent (5%) transient lodging tax on any hotel, motel, apartment, or individual charging for lodging space to any person for 30 days or less.
Transient Lodging - Hotel/Motel (PDF)

In addition to the one and seventy-five hundredths percent (1.75%) privilege tax on the rental of real property, there is a five percent (5%) transient lodging tax on any hotel, motel, apartment, or individual charging for lodging space to any person for 30 days or less.

Transient Lodging - Short Term Rental (PDF)

Includes transporting persons or property by railroad; property by aircraft; or oil, natural gas or artificial gas through a pipeline.

Use tax is a one and fifty-five hundredths percent (1.55%) tax on the purchase or rental of tangible personal property (such as vehicles, equipment, supplies, etc.) on which an equivalent City tax has not been paid.
Use Tax (PDF)

Includes providing water, electricity or gas.

The combined tax rate for the State of Arizona, Maricopa County, and the city of Scottsdale for most taxable activities is 8.05%. The combined rate consists of 5.6% for the State, .7% for the County, and 1.75% for the city of Scottsdale.

Yes, the City taxes both the rental of residential and commercial property. All commercial property rented in the City is subject to tax at the 1.75% tax rate. Also, property owners that have residential rental property in the City and have more than two (2) such rental units available in the State of Arizona are subject to City tax at the 1.75% tax rate. Or, if a residential property owner has one (1) or more commercial property units available for rent in the State, then all residential rental property located in the City is subject to the City tax at the 1.75% tax rate.

Residential rentals for less than 30 days are subject to an additional 5.0% transient tax. (See Hotel/Motel brochure)

Yes, at the City tax rate of 1.75%. The model City Tax Code provides the cities with an option to not tax food. The City of Scottsdale has not selected this option; therefore all food sold in the City of Scottsdale is subject to the City privilege (sales) tax. The State of Arizona and Maricopa County does not tax food.

When you apply for a Privilege (sales) Tax License with the Arizona Department of Revenue you will submit privilege (sales) tax for the State, the County and the City of Scottsdale on a consolidated tax return form. You can find more information at: https://azdor.gov/transaction-privilege-tax/reporting-guide

You can apply for a Transaction Privilege (sales) tax license at: azdor.gov. Tutorials on how to apply and file returns are available at: https://azdor.gov/taxpayer-education/tpt-tutorials

Yes, it is the responsibility of the business/artist to remit privilege (sales) tax. Whether you collect it from your customers or not, the tax liability for all taxable business conducted in the City or Scottsdale must be remitted.

Taxes are calculated by stating the gross receipts for the reporting period on the tax return, entering the itemized deductions, then multiplying the resulting net taxable amount by the appropriate tax rate (1.75%).

For retail transactions, these types of charges are not considered taxable if the charges are separately stated to the customer and the seller separately maintains records summarizing such charges.

For tax exemption on retail items in the City of Scottsdale, the following criteria must be met: 1) the order must be placed from outside of Arizona, 2) the item is delivered to the buyer outside of Arizona and 3) the item must be for use outside of Arizona. For tax exemption on motor vehicle sales, the following criteria must be met: 1) the order must be by a non-Arizona resident, 2) the item is delivered to the buyer outside of Arizona and 3) the item must be for use outside of Arizona. Evidence that the applicable criteria have been met needs to be properly documented in the seller’s books and records.

Items sold by Scottsdale based businesses via the Internet to Arizona residents are taxable and reportable to the City at the 1.75% tax rate.

Use tax is a tax at the rate of 1.55% on items stored or used in the City, which have been purchased or rented without a local transaction privilege (sales) or equivalent tax being paid to the seller.

For privilege (sales) taxes, 1% goes to the General Fund .2% goes to transportation (per 1989 voter approval), .2% goes to the McDowell Sonoran Preserve (per 1995 voter approval), .15% goes to the McDowell Sonoran Preserve (per 2004 voter approval), .1% go to public safety (per 2004 voter approval) and .1% goes to transportation (per 2018 voter approval). For use taxes, 1% goes to the General Fund, .2% goes to the McDowell Sonoran Preserve, .15% goes to the McDowell Sonoran Preserve (per 2004 voter approval), .1% go to public safety (per 2004 voter approval) and .1% goes to transportation (per 2018 voter approval).