Permanent Phoenix Business

Anyone regularly conducting business in Phoenix needs to be licensed within 30 days of starting a business to avoid penalties.

Fees for Permanent License

The application fee for a permanent license is $20, the annual fee is $50 per calendar year and is pro-rated on a quarterly basis.

Show License or Special Event

If you are going to be doing business for less than 30 days in Phoenix, you may purchase a one-time license for $25.

Change of Business Location

If you change your business location you may notify us of your new address by calling (602) 262-6785, TTY (602) 534-5500 to have your call directed to the Privilege (Sales) Tax Section, or press 0 to speak with a Customer Service Clerk. The Customer Service Clerk will change your business location on the computer, while you are on the telephone.

If you prefer you may send us notice of your business location change by mail. Our mailing address is: City of Phoenix, Privilege (Sales) Tax, 3rd Floor, 251 W. Washington St., Phoenix, AZ 85003-2299.

Change of Ownership

Any change of ownership of the business requires a new license. Common examples are: change of partners in a partnership, ownership of property changed to a trust, corporation change requiring a new Federal ID number, and any time there is a change in responsible parties involved doing business together.

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%.

Telephone/Fax Information - Sales Tax Licensing.

To have questions answered by telephone, call (602) 262-6785, Press 4, then Press 1, TTY (602) 534-5500 to speak to a customer service representative or by fax at (602) 262-7151

City of Phoenix
Licensing Section
251 W. Washington Street, 3rd Floor
Phoenix, AZ 85003
(602) 262-6785, Press 4,1, TTY (602) 534-5500

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