Listed below are basic system requirements to use e-Tax. Please review this list and ensure you meet these requirements before moving forward.
- Browser Compatibility: Microsoft Internet Explorer 6.0 or greater is the only browser certified to work with Phoenix e-Tax. The use of a Microsoft Windows platform is recommended.
- Screen Resolution Recommendation: To avoid scrolling, we recommend you use a screen resolution of 1024 x 768 pixels.
- Cookies: Blocking cookies on some browsers can reduce or disable important functionality. Check your browser settings to ensure cookies are enabled.
- Pop-Up Blocker: Your browser may have popup blocking software enabled. Please ensure to allow popup windows for this site in order to allow full functionality.
A. Launch e-Tax & License Services and select "New License."
B. Complete the New License Registration (Basic Business License Information) page.
1. Indicate whether you will be selling liquor by checking yes or no.
2. Click on the calendar and select when you began or will begin taxable activity in Phoenix.
- You will not be able to apply online if your business start date is before January 1st of the current calendar year. Instead, please submit a paper application (PDF) to our office.
3. Select the “Business Description” that applies from the list. Click “Add New Row” for each additional business description needed. Use tax will automatically be added unless you are located outside Arizona and have selected "Out of State Use Tax."
- If your activity is Residential Rental, please enter the number of Phoenix rental units. A person or entity that has three or more residential units rented or available for rent in the State of Arizona is subject to tax on their Phoenix rents.
4. Enter a more detailed description of the nature of your business in the text box.
5. Click “Submit” to move to the next page.
C. Complete the Business Information page.
1. Enter your “Business Name.”
2. Enter your physical “Business Location Address.
- If you selected a business description of “Commercial Rental,” please enter the building address as your business location address.
3. Enter your business “Phone No.”
4. Enter your primary email address.
-All emails generated from e-Tax & License Services will go to this email address including notification of your Phoenix account number and PIN to authenticate your account. Please ensure there are no errors in the typed email address.
5. Select an “Ownership Type” from the drop-down.
- Note: If your business is a Sole-Proprietorship, Husband/Wife or Individual, you must provide proof of identity under A.R.S. § 41-1080. You may scan and email the required ID to etax@phoenix.gov after you have submitted your online application. Please include your account number in the email.
6. Enter your AZ “State License No.
7. Enter your “FEIN,” if applicable.
8. Indicate if your business location is also your home.
9. Click “Continue” to move to the next page.
D. Complete the Mailing Information page.
1. Enter your “Mailing Address” and “Care of” name.
- If your mailing address is the same as the business address, please check the relevant checkbox and the details will automatically fill in. If your mailing address is a P.O. Box or is located outside the United States then please check the applicable box.
2. Click “Continue” to move to the next page.
E. Complete the Ownership Information page.
1. Select a “Contact Type” from the drop-down.
2. Enter the owner “Name” and SSN
3. Enter the owner’s address and click “Add Owner”
4. Repeat the process to enter information for additional owners. Note:only one owner contact is required on the online application.
5. Click “Continue” to go to the next page.
F. Complete the Contact Information (Optional) page.
1. Select a “Contact Type” from the drop-down.
2. Enter the contact “Name” and SSN (optional).
3. Enter the contact’s address.
4. Click “Add Owner.”
5. Repeat the process to enter information for additional owners.
6. Click “Continue” to go to the next page.
G. Complete the Additional Information page.
1. Select a reporting method (cash or accrual).
2. Indicate whether you own or lease the business location.
3. If you do not own your business location but lease the space, please enter your landlord’s information.
4. Indicate whether you lease or sub-lease any space.
5. Enter the address where your business records are kept.
- If the business records address is the same as the business address, please check the relevant box.
6. Click “Continue” to go to the next page.
H. Review the summary of entered information.
Read the statement at the bottom. If everything appears accurate, please check the statement and click "Submit." If not, click edit and correct before clicking "Submit."
I. Pay your license fees.
To complete the process, application and license fees MUST be paid in full using a checking or savings account by clicking the “Online Payment” option.
- Application fees and license fees will not be refunded.
J. Receive your new Phoenix account number notification by email.
24 hours after applying, notification of your new eight-digit account number will be sent to the email address you entered on the "Basic Business Information" page.
- If you do not receive an email after 24 hours has passed, please contact us. Please provide your business name and business address.

