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The following provides sales (privilege) tax, use tax and tax rate information applicable for businesses operating within the City of Phoenix. Additional information can be found by clicking on the links listed below:

NEWS Bulletin: Privilege Sales Tax Rate Increase

• News Bulletin Letter
• Tax Rate Table

City Sales Tax (Privilege Tax)

• Licensing
• Forms
• Seminars
• Frequently Asked Questions (FAQs)
• Tax Return Questions
• Other Tax Information
• Collections - Past Due Accounts
  
  

  Many of these files require Adobe Acrobat Reader to view them. To view files in this format, you many need to first download a copy of the Adobe Acrobat Reader and follow the instructions for installation.

• Business Activities
  • Advertising
  • Amusements
  • Commercial Property Rental
  • Construction Contracting
  • Hotels & Motels
    • Hotel & Motel Tax Matrix
  • Job Printing
  • Publishing
  • Rental of Tangible Personal Property
  • Residential Property Rental
    • Quick Fact Sheet for Residential Property Rentals
  • Restaurants & Bars
  • Retail Sales
  • Speculative Builder and Owner Builder
  • Telecommunications
  • Use tax
  • Vending: Street/Sidewalk & Private Property
    
    
  • Security, Burglar and Fire Alarm Businesses

Downtown Sidewalk Vending
Information on vending of food at a fixed location on a sidewalk and only allowed within the Downtown Vending District. Vending is awarded annually (for January 1 through December 31) by a bid process; a contract (license agreement) is signed with the city.

Regulatory Licensing

Tax Rates

• Effective 12/1/07 Combined Tax Rates (State, County and City rates)
• Prior (as of 06/01, ending 11/30/07) Combined Tax Rates
• Prior (as of 03/01, ending 05/31/01) Combined Tax Rates
• Prior (as of 06/00, ending 02/28/01) Combined Tax Rates
• Prior (as of 11/99, ending 05/31/00) Combined Tax Rates
• Prior (as of 1/99, ending 10/31/99) Combined Tax Rates
• Prior (as of 2/98) Combined Tax Rates

Phoenix Tax Code

Interest on unpaid tax balances - Interest on unpaid tax balances accruing through the end of September 2005 is charged at 1% per month. Beginning October 2005, the city’s interest rate matches the variable interest rate charged by the state on transaction privilege tax (TPT) balances. City interest is charged on a monthly basis – the annual rate divided by 12. For example, an annual rate of 7% divided by 12 is a monthly interest of 0.5833%.

Taxpayer Bill of Rights

Property Tax - If your property is in Phoenix or any other area of Maricopa County, visit the Maricopa County Treasurer’s website or contact them at 602-506-8511.

Model City Tax Code The base tax code and options adopted by all Arizona cities.

Arizona Department of Revenue Information on state and county privilege taxes and administration.

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