Licensing FAQs

General

Do I need a license to open a business in Phoenix?

The City of Phoenix requires a license from all businesses that have a privilege (sales) or use tax liability. We do not require a license for businesses without a tax liability, except for business activity subject to a Business / Regulatory license. View a list of business classifications subject to tax.

What is a business license?

The city’s standard sales tax license is not a business license. The city requires a Business / Regulatory license for certain businesses to operate in the city. These activities include liquor sales, pinball machines, second hand stores, and massage establishments, among others. 

Where are you located?

Our offices are located at 251 West Washington on the 3rd floor. There is a parking garage on the block to the west of our building on the southwest corner of 3rd Avenue and Washington Street.

What are the fees for a license?

View our fee schedule.

If I am selling products over the Internet, do I need a tax license?

Yes, you need a license if your business is located in Phoenix and you are selling to customers in Arizona. Sales to out-of-state customers are tax exempt if the order is placed from outside the state and the product is shipped outside the state.

Do I need a license to be at swap meets, craft fairs, and etc.?

In general, if you participate in three or more swap meets, craft fairs, and etc. anywhere in a calendar year, you need a license for your Phoenix sales. If you operate three or more times at one location, you will need a license for each location, including one for your regular business location. If you are a non-Phoenix based business selling at a single Phoenix swap meet or craft fair, or conducting any business in Phoenix for no more than 30 consecutive days, you will need to apply for a temporary license.

Account Changes

Do I have to notify you if I change my business location?

Yes, you need to contact our PLT Licensing section with any change in your business location by telephone, fax, email, or mail.

Is a new license required for a change of mailing address?

No, please contact PLT Licensing by telephone, fax, email or mail to change your mailing address. Your tax return form also includes an area to note a change to your mailing address. 

Do I need a new license if I change the ownership of my business?

Yes, a new license is required for any change of ownership. Examples of changes of ownership are the sale of a business, a change from sole proprietorship to corporation (or vice versa), a change in the general partners of a partnership, or a change requiring a new federal ID number.

How do I cancel my license?

To cancel your Privilege Tax License, mark the “To cancel your license” box on your tax return form, showing a reason and an effective date, or send the same information to PLT Licensing, P.O. Box 2005, Phoenix, AZ 85001-2005.