Privilege (Sales) Tax License

Finance Department, PTL Licensing
251 W. Washington St., 3rd Floor
Phoenix, AZ 85003
Phone: (602) 262-6785, ext. 110
Web Page: www.phoenix.gov/PLT/pltidx.html

The city of Phoenix Privilege (Sales) and Use Tax License is administered through the Finance Department. A Privilege (Sales) Tax License must be obtained prior to engaging in any of the following taxable business activities within the city of Phoenix:

• Advertising
• Construction Contracting
• Job Printing
• Publishing
• Transportation
• Restaurants and Bars
• Rental of Tangible Personal Property
• Rental of Commercial Property
• Rental of Residential Property
• Hotel/Motel
• Retail Sales
• Amusements
• Telecommunications
• Utilities and Cable TV
• Use Tax

The city tax rate varies by business activity. Please contact the city of Phoenix Tax Division at (602) 262-6785, ext. 110 for more information and to obtain a Privilege (Sales) and Use Tax application. The Tax Division offers an informative seminar twice a month covering topics such as "Who needs to be licensed?" and "How to complete and file a tax return." For more information and to register for this free seminar, call (602) 256-4364.

Note: State and county tax also may apply to your business activities. Please contact the Arizona Business Connection for details at (602) 280-1480 or (800) 542-5684.

Purchasing Information
251 W. Washington St., 8th Floor
Phoenix, AZ 85003
Phone: (602) 262-7181

The city of Phoenix provides several municipal services to its residents. These services include police and fire protection, water production and distribution, street maintenance, trash collection and disposal, sewage disposal, public library service, parks and recreation facilities, planning and inspection services. A variety of equipment, supplies and services must be purchased for the departments and divisions performing these services. These purchases are processed through the Purchasing, Inventory and Risk Management Division of the Finance Department.

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