Applications for privilege tax, business, occupational or professions and regulatory licenses may be obtained on-line, by mail or in person from Customer Service in Glendale’s City Hall Complex.

New Sales Tax Information

On September 11, 2007, the city of Glendale held a special election and the voters passed Proposition 401, which increased some of the city of Glendale's privilege (sales) tax and retail sales tax rates. For more information on the new public safety sales tax, click here.

Recent Code Amendments: Council adopted several changes to the tax code. The 2001 amendments to the tax code were designed to reflect recent changes in state law and clarification of the language used in the sections of the tax code related to contracting, real property rental and new interpretations to make compliance with the tax code easier for businesses. These changes were coordinated by the League of Arizona Cities and Towns and approved by the Municipal Tax Code Commission on December 2000, April 2001 and June 2001. Complete copies of the changes are available at the City Clerk’s Office, City Hall, 5850 W. Glendale Ave.

The changes are effective Jan. 1, 2002. Some of the specific changes would result in the following:

• Makes changes to Sections 415, 416 and 417 of the Model City Tax Code to clarify the language regarding deductions and exemptions provided under the three different contracting classifications.
• Amends the Model City Tax Code to codify the current practice of not taxing post-construction pest control and termite treatments. After this change was made to state law (House Bill (HB) 2385, Laws 2000, Chapter 33), the pest control industry requested us to make a similar change to the Model City Tax Code.
• Clarifies the language of the Model City Tax Code regarding the taxation of residential care facilities. In 1998, changes were made to the Model Code to clarify the language regarding medical services and medical facilities. An unintended consequence of that change left all levels of residential care open to taxation. Although the cities never applied the tax code in this broader manner, these proposed changes return the Model Code language back to its prior state regarding the taxation of residential care facilities. The only activities that are taxed relate to the rental of real property.
• Amends the Model City Tax Code to mirror the state code on the exemption related to the sales of alternative fuel vehicles.
• Places into the Model City Tax Code the state preemption (HB2334, Laws 2000, Chapter 397) of taxation of Internet access charges.
• Amends the Model City Tax Code to codify the portions of Senate Bill (SB) 1513 regarding standard interpretations. When the language of the state tax code and the Model City Tax Code are the same, written interpretations of the Arizona Department of Revenue are binding on the cities and towns. This section also requires public comment on any City Tax Code.

Amends the Model City Tax Code by adopting language that clarifies the prospective application of any new interpretation of the law. This change is one of the Commission recommendations adopted at the January 2000 meeting, which was not placed into SB1513.

Professional Business Licenses

The city charges a non-refundable $50 annual license fee for both the sales tax license and for the Business, Occupational & Professional (BOP) license. Any sales tax license or Business, Occupational & Professional license is only valid for the calendar year in which it was issued.

The license fee is prorated the first year based on the business start date as follows:

Multiple Locations or Business Names: A person engaged in or conducting one or more businesses at two or more locations or under two or more business names shall procure a license for each location or business name. A “location” is a place of a separate business establishment.

The Privilege (Sales) Tax License is nontransferable between owners. The amount of the license fee due is based on the business start date of the new owner.

There is no charge for a new license if the same owner moves an existing currently licensed business to a new location in the city of Glendale. Notify Tax and License Division of the your new location or return your old license with the changes and your signature and a new license will be issued.

Other Requirements: All businesses located in Glendale are required to comply with all zoning, building and fire codes. Businesses also must comply with Glendale's zoning requirements for home occupation, if operating a business within the home. Certain businesses may also be subject to the requirements of the Arizona Department of Health Services.

Renewal Fees:

• Business, Occupational or Professional (BOP) License: Continuing businesses who fail to file a BOP renewal application and pay the renewal fee of $50 by January 31 of any year and shall be deemed operating without a license and shall be subject to a penalty of 50 percent of the annual license fee.
• Sales Tax License: Continuing businesses, which fail to file a Sales Tax License renewal application and pay the required renewal fee of $50 by January 31 of any year, shall be deemed operating without a license and shall be subject to a penalty of 50 percent of the annual license fee.

Any taxpayer who has an annual taxable income of less than $3,000 will not be required to pay the annual renewal fee in the subsequent year. The taxpayers taxable income will be annualized based upon filing frequency and number of months reported for the twelve months ending each October 31. Taxpayers not subject to the renewal fee must return the completed renewal applicable to receive the license.

Canceling a License: Written notification to cancel a privilege tax license must be submitted The notice of cancellation must include the reason for cancellation and the effective date. If the cancellation is due to a change in ownership, provide the name and address of the new owner.

A final tax report is due and payable within 15 days of a business owner selling or quitting business.

Special Regulatory Licenses

The city of Glendale requires certain businesses to obtain a Special Regulatory License. All applicants for this license need to visit the Tax and License Division in person for fingerprinting and background checks, as well as submission of specific documentation before the license will be issued. All applicants will need to provide proof that they are over 18 years of age. Processing time for this type of license is generally 4 to 6 weeks. An appointment is needed for fingerprinting and a fee of $ 30.00 is charged.

Types of Special Regulatory Licenses, their definitions and fees:

Adult Live Entertainments

Any establishment that offers live entertainment where “specified anatomical areas” can be seen by patrons. Such establishments may feature dancers, go-go dancers, exotic dancers, strippers or other similar entertainers, any of whom perform topless.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Adult Retail Establishment

Any establishment with a principal use characterized by merchandise with a predominant emphasis on the display, depiction, description or relation to “specified sexual activities” or “specified anatomical areas,” including motion pictures, cassettes, films, books, magazines, posters, cards, pictures, periodicals, instruments, devices, equipment, paraphernalia or other similar products. For purposes of this definition, 10 percent or more of the establishment’s merchandise constitutes a principal use.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Adult Theater

Any enclosed building or open-air theater:

(a) Regularly used for presenting motion pictures, films, videotapes, slides, transparencies, computer simulation or television transmissions on a screen or monitor which predominantly describe or relate to “specified sexual activities” or are characterized by a predominant emphasis on matters depicting, describing or relating to “specified anatomical areas,” and from which all minors are regularly excluded; or
(b) In which any adult-film viewing device is operated; or
(c) Used for presenting adult live entertainment in the form of stage plays from which all minors are regularly excluded.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Alarm Agents and Alarm Businesses

Alarm Agent

Any person who is employed by an alarm business either directly or indirectly, whose duties include any installing, maintaining, servicing or repairing any alarm or alarm system in or on any building, place or premises. Any person whose duties consist solely of resetting an alarm following activation shall not be deemed to be an alarm agent. Employer (Alarm Business) must have active City of Glendale special regulatory license.

Alarm Business

Any owner or operator of a business, which sells, rents, installs, maintains or monitors alarm systems, devices, leases or services.

In addition to the special regulatory license, a city sales tax license and list of agents to be licenses also will be required.

Fee Schedule:

Amusement Device Tags

An identification sticker required for the operation of an amusement device pursuant to Chapter 5 of the Glendale City Code. Amusement device tags shall not be deemed to be amusement licenses requiring fingerprinting or personal background checks.

In addition to the special regulatory license, a city sales tax license and the list of machines located in Glendale, location of machine, type of machine, serial number will also be required.

Fee Schedule:

Animal Drawn Carriage Operator

Any carriage, buggy, rickshaw or similar device drawn by one (1) or more persons or animals in which the public, for a fee, is allowed to ride for purposes of transportation, entertainment or amusement.

In addition to the special regulatory license the following will also be required:

(a) A city sales tax
(b) Written description and diagram of roadways to be used
(c) Certificate of insurance ($500,000/per person, $1,000,000/per occurrence, $100,000 property damage)
(d) Photo of animal drawn carriage showing signage and fecal matter disposal method (ie:bag)

Fee Schedule:

Arcade

Any establishment in which is operated more than five (5) amusement devices.

In addition to the special regulatory license, a city sales tax license and a list of device owners that are located in the arcade also will be required.

Fee Schedule:

Auctioneer

Any person who runs a public sale where tangible personal property is sold to the highest bidder.

In addition to the special regulatory license, a city sales tax license and the list of items to be auctioned will also be required.

Fee Schedule:

Bingo

Contact the Arizona State Department of Revenue at (602) 542-3227 for license application and definitions of different classes of activity. A completed State Department of Revenue Bingo application will also be required.

Carnival

Any establishment at which a combination of attractions or exhibitions, such as rides, illusions, freak shows, eating concessions and gaming booths, are available for the purpose of amusement and entertainment and where the public pays either an admission or participation fee. A carnival with more than three (3) attractions and exhibitions shall be deemed to be a large carnival; a carnival with no more that three (3) attractions and exhibitions shall be deemed to be a small carnival. A carnival shall be inclusive of an exhibition as defined in Chapter 5 of the Glendale City Code.

The following also will be required:

(a) A city sales tax license
(b) $100 bond
(c) Certificate of Insurance ($500,000/per person - $1,000,000/per occurrence)

Fee Schedule:

Circus

Any establishment at which a combination of attractions or exhibitions, such as rides, illusions, freak shows, eating concessions and gaming booths, with a main attraction and/or sideshows, are available for the purpose of amusement and entertainment and at which the public pays either an admission or participation fee. A circus with more that one (1) main attraction shall be deemed to be a large circus; a circus with no more than one (1) main attraction (a European circus) shall be deemed to be a small circus. A circus shall be inclusive of a carnival or exhibition as defined in Chapter 5 of the Glendale City Code.

The following also will be required:

(a) A city sales tax license
(b) $100 bond
(c) Certificate of Insurance ($500,000/per person - $1,000,000/per occurrence)

Fee Schedule:

Consignment Dealer

Any person engaged in the business of acting as an agent for the sale or trade of another person’s property, except for antique dealers.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Entertainment Facility

Any establishment which, for purposes of entertainment or amusement of its patrons has more that one musician at any one time and facilities intended by be used for social dancing. An entertainment facility with a dance floor less than one-eighth (1/8) of the total floor area shall be deemed to be a small entertainment facility; an entertainment facility with a dance floor at least one-eighth (1/8) of the total floor area shall be deemed to be a large entertainment facility.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Escort/Escort Bureau

Escort

Any person who for any consideration is held out to the public as available for hire to consort with or to accompany another person to social affairs, places of amusement or entertainment, within anyplace of public resort, or within any private quarters.

Escort Bureau

Any person who for any consideration furnishes, refers or offers to furnish or refer escorts, or provides or offers to introduce patrons to escorts.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Exhibition

Any establishment at which an exhibit of animals, human beings or objects is featured for the purpose of amusement and entertainment, and at which the public pays an admission fee.

The following also will be required:

(a) A city sales tax license
(b) $100 bond
(c) Certificate of Insurance ($500,000/per person - $1,000,000/per occurrence

Fee Schedule:

Fortune Teller

Any person who is advertised as or represented to be a clairvoyant, astrologer, soothsayer, seer, palmist or spiritualist. There are no additional items needed specific to the fortuneteller.

Fee Schedule:

Haunted House

Any establishment which is represented or advertised to the public as a haunted house or establishment or in which the public, for a fee, is directed through walkways, corridors or other paths in a building, tent or other structure and which contains a combination of displays, acts, exhibits or other attractions intended to entertain or amuse patrons through the use of scary, spooky or Halloween images.

The following will also be required:

(a) A city sales tax license
(b) $100 bond
(c) Certificate of Insurance ($500,000/per person - $1,000,000/per occurrence)

Fee Schedule:

Herb Dealer

Any person engaged in the occupation of selling herbs, other than merchants or druggists having permanent places of business.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Junk Dealer

Any person who collects or buys junk, including such items as rags, bottles, scrap metal, paper and such other material as is usually collected for salvage purposes and where such person holds it for storage or offers it for sale. Junk dealers include the owners or operators of salvage or wrecking yards but do not include any persons engaged solely in recycling metal cans, paper, cardboard or glass.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Massage Establishment

Any establishment which engages in and conducts, within the city, the business of treating the body for remedial or hygienic purposes wherein any of the subjects or methods of treatment are administered, practiced or used as in the definition of massage therapist. Workplaces where massage therapist(s) may visit, but not be employed in, for the purpose of providing dry massage or stress reduction massage to fully clothed employees are not included in this definition where such business’ purpose for operation is other that providing massage.

In addition to the special regulatory license, a list of massage therapists to be licensed will also be required.

Fee Schedule:

Open Air Market

A retail market consisting of multiple participants who operate from one general business location which is not a permanent enclosed structure, under the control of a common operator or operators, on an irregular or semi-regular basis and who display, trade, barter, buy or sell new merchandise at such location.

In addition to the special regulatory license, two (2) city sales tax licenses also will be required.

Fee Schedule:

Park-n-Swap

A market consisting of multiple participants who operate from one general business location, under the control of a common operator or operators, on an irregular or semi-regular basis and who display, trade, barter, buy or sell used merchandise at such location, regardless or whether new merchandise is also displayed, traded, bartered, bought or sold at such location.

In addition to the special regulatory license, two (2) city sales tax licenses also will be required.

Fee Schedule:

Pawn Shop

Any establishment in which is carried on the business of pawn brokerage, or the business of loaning money for himself or herself or for another person, receiving as security for payment thereof pawns or pledges of property, or the business of purchasing personal property and reselling or agreeing to resell, trade, or exchange such articles to vendors, their personal representatives, or their assignees at a price agreed upon at or before the time of such purchase, whether such business be the principal or sole business so carried on or be merely incidental to, in connection with, or a branch or a department of some other business.

In addition to the special regulatory license, a city sales tax license also will be required.

Fee Schedule:

Peddler/Solicitor Business

Any owner or operator of a business, which directly or indirectly employs or directs any peddler or solicitor, including through a contractor or subcontractor relationship.

The following also will be required:

(a) A city sales tax license
(b) Maricopa County Health Department “Permit to Operate”
(c) Maricopa County Health Department “Food Handlers” card if handling foods that are not pre-packaged
(d) Photograph of pushcart or mobile truck
(e) Insurance certificate if operating in a city park
(f) Copy of contract if setting up on private property (seasonal vendors)
(g) List of peddlers to be licensed

Fee Schedule:

Peddler/Solicitor Individual

Any person who:

(a) Travels by foot, wagon, motor vehicle or any other type of conveyance from place to place carrying or transporting goods, wares or merchandise of any nature and offering the same for sale; or

(b) Sells or offers to sell goods, wares or merchandise of any nature from a wagon, motor vehicle, railroad car or other vehicle or conveyance; or

(c) Travels by foot, wagon, motor vehicle or any other type of conveyance from place to place taking or attempting to take orders for the sale of goods, wares or merchandise of any nature for future delivery, or for any services to be furnished or performed immediately or in the future, regardless of whether such person carries or exposes for sale a sample of such goods, wares or merchandise or whether such person collects advance payments on such sales; or

(d) For himself or herself or for another person hires, leases, uses or occupies any lot, building, structure, tent, railroad car, boat, hotel room, lodging house, apartment, shop or any other place within the city for the purpose of conducting a temporary or transient business of retail sales.

Any person conducting activities otherwise deemed to be those of a peddler or solicitor only under the following circumstances shall not be deemed to be a peddler or solicitor:

(a) Persons acting solely on behalf of a governmental entity or a non-profit entity which has tax-exempt status under section 501(c)(3) of the Internal Revenue Code, as amended; or

(a) Persons who are participants at an open-air market or park-and-swap operation licensed under article V of Chapter 21 of the Glendale City Code.

The following will also be required:

(a) A city sales tax license

(b) Maricopa County Health Department “Permit to Operate”

(c) Maricopa County Health Department “Food Handlers” card if handling foods that are not pre-packaged

(d) Photograph of pushcart or mobile truck

(e) Insurance certificate if operating in a City park

(f) Copy of contract if setting up on private property (seasonal vendors)

Fee Schedule:

Race Track

Any establishment at which the racing of horses or dogs is conducted and pari-mutuel betting is permitted and which is open to the public.

The following will also be required:

(a) A city sales tax license
(b) Security Plan
(c) Floor Plan
(d) Operating Plan
(e) List of tellers, owners, managers, officers and shareholders

Fee Schedule:

Any device for which a charge is made to the public for the privilege of riding in or on any animal or mechanical device, where the primary purpose of the ride is to amuse and entertain. The term shall include such things as pony rides, merry-go-rounds, whips, ferries wheels and roller coasters but shall not include animal-drawn carriages.

The following also will be required:

(a) A city sales tax license
(b) Ride description and/or picture and/or diagram

Fee Schedules:

Ride

Any device for which a charge is made to the public for the privilege of riding in or on any animal or mechanical device, where the primary purpose of the ride is to amuse and entertain. The term shall include such things as pony rides, merry-go-rounds, whips, ferries wheels and roller coasters but shall not include animal-drawn carriages.

The following also will be required:

(a) A city sales tax license
(b) Ride description and/or picture and/or diagram

Fee Schedules:

Secondhand Dealer

Any owner or operator of a business which buys, sells, trades, exchanges, takes consignments or otherwise deals in secondhand goods, wares or merchandise, whether such business be the principal or sole business so carried on or be merely incidental to, in connection with, or a branch or a department of some other business; provided, that the following persons shall not be considered secondhand dealers:

(a) Dealers who accept, sell or dispose of used motor vehicle tires or parts, farm implement parts, farm machinery parts, road equipment parts or mining equipment parts which are taken in part payment for new or reconditioned motor vehicle tires or parts, farm implement parts, farm machinery parts, road equipment parts or mining equipment parts;
(b) Antique dealers;
(c) Dealers in goods, merchandise or property the transfer of title to which is required by state law to be evidenced by written instrument and to be recorded in an office of the state or county government;
(d) Persons licensed for occasional sales under article IV of Chapter 21 of the Glendale City Code;
(e) Participants at a park-and-swap operation or an open-air market, if the operator of the park-and-swap operation or open-air market is licensed pursuant to article V of Chapter 21 of the Glendale City Code.

In addition to the special regulatory license, two city sales tax licenses also will be required.

Fee Schedule:

Shooting Gallery

Any establishment that is open to the public and at which firearms are rented for firing upon the immediate premises for the purpose of amusement.

In addition to the special regulatory license, a city sales tax license and diagram and specifics on gallery also will be required.

Fee Schedule:

Wagering Establishment

Any establishment at which bets or wagers are made or taken on the results of any race, contest, sports event, game or any other event or occurrence; provided that this definition does not include lawful betting or wagering that is not regulated under state gaming laws and regulations and does not include race tracks as defined in this article.

The following also will be required:

(a) A city sales tax license
(b) Security Plan
(c) Floor Plan
(d) Operating Plan
(e) List of tellers, owners, managers, officers and shareholders
(f) Agreements from race tracks
(g) Parking plan and contingency overflow parking plan

Fee Schedule:

FAQs

What other requirements are needed for a special regulatory license?

All businesses located in the city must comply with all ordinances, regulations and requirements affecting public peace, health and safety.

It is recommended that the business check with our Planning Department regarding the zoning designation of the business location before beginning the licensing process as all fingerprinting and application fees are non-refundable. The Planning Department can be reached at (623) 930-2800.

Fingerprinting and background checks will need to be performed for all special regulatory licenses. Please see section on “Who needs to be fingerprinted for a special regulatory license?” for this information.

All businesses will need to provide the Tax and License Division with one of the following:

(a) Sole Proprietorship - Trade Name Certificate
(b) Partnership - Partnership agreement
(c) Corporation - Articles of Incorporation
(d) L.L.C. - Articles of Organization

Who needs to be fingerprinted for a special regulatory license?

Sole Proprietorship - Business owners are required to be fingerprinted. If the owner is married and the spouse is active in the business, the spouse will also need to be fingerprinted.

Partnership - Each general partner.

Corporation - The president of the corporation if he or she is an Arizona resident. If the president is not an Arizona resident, the managing officer or agent for the in-state operations will need fingerprinting.

L.L.C. - Each managing member. If there are no managing members, all members will need to be fingerprinted.

All Business Types - Any person financially interested. Financially interested is defined as any person who owns at least 50 percent of the shares in a corporation or who gains at least 50 percent of any financial gain attributed to such business.

What is the fee for fingerprinting?

The fingerprinting fee is $30 per person. Fingerprints will remain active for a period of one year. Should you need to obtain an additional special regulatory license one-year or more after your initial fingerprinting was completed, you will need to be fingerprinted again.

Transaction Sales Tax

The City of Glendale imposes a 2.2% privilege (sales) tax, except on the following classes:

The legal responsibility to pay the tax is that of the business. However, the business is permitted to pass the tax through to and collect the tax from its customers. Any tax so collected must be remitted to the city.

The City of Glendale and the State of Arizona maintain separate and distinct privilege (sales) tax codes. As a result, there are certain situations and circumstances where reporting requirements and the taxability of certain business activities are different between the two codes.

Privilege (sales) tax revenues are used to finance the cost of various City services, such as, police, fire, parks and recreation, streets, mass transit, etc.

Account receivable statements: A monthly statement itemizing account activity by reporting period is mailed to all taxpayers with a credit or debit balance. These statements are mailed approximately the 7th day of each month.

If your statement reflects a credit balance as a result of an overpayment of tax on a previously reported period, this credit will be applied toward unpaid tax due on the next reporting period unless a written request for a refund is submitted.

Amending a sales tax report: To amend a previously filed tax report, you copy the original report field and make the changes in gross receipts or deductions and mark the return “Amended”. Explain why the report is being amended and include payment of any tax, penalty or interest charges due as a result of amending the report. A request for a refund of an overpayment may be included with the amended report.

Business classification and deduction codes: Tax returns must be properly completed by identifying all gross receipts and deductions by the appropriate code. All applicable codes are listed on the reverse side of the return. Failure to complete the tax return properly may result in the disallowance of a deduction and might result in the assessment of penalty charges on the additional tax due.

Canceling a license: Written notification to cancel a privilege tax license must be submitted The notice of cancellation must include the reason for cancellation and the effective date. If the cancellation is due to a change in ownership, provide the name and address of the new owner.

A final tax report is due and payable within 15 days of a business owner selling or quitting business.

File for all periods: Tax reports must be filed for all reporting periods even if no tax is due. If no tax is due, enter zero in the gross receipts column on the tax report or indicate “no activity.” Twice a month, taxpayers are notified of delinquent reporting periods.

Failure to file the required tax reports may result in an estimated assessment being issued and the subsequent filing of a tax lien. Additional penalties may also be imposed for the following reasons:

• 25%  -  Penalty for failure to respond to demand to file
• 10%  - Penalty due to negligence
• 50%  - Penalty for evasion of the tax

Filing frequency: Taxpayers are required to report and pay privilege taxes on either a monthly, quarterly, or annual basis. It is the taxpayer's responsibility to insure that they are reporting on the correct frequency. The taxpayers taxable income will be annualized based upon filing frequency and number of months reported for the twelve months ending each October 31.

Sales Tax Returns: Privilege tax returns are mailed to taxpayers on or about the 22nd day of each month. It is the taxpayer's responsibility to insure that the mailing address on file is correct and that all tax reports are filed on a timely basis.

Tax reports not received by the last business day of the month in which the tax is due are subject to the following penalties and interest:

• 10% - Late Payment Penalty

• 5%  - Late Filing Penalty Per Month (15% maximum)

Effective October 1, 2005, the city’s interest rate is the same as the federal rate and will continue to accrue until all taxes are paid. 

Postmark dates are not acceptable.

Late payment and filing penalties may be waived under certain circumstances. Interest charges may not be waived. All requests for waiver of penalties must be submitted in writing and contain all pertinent facts and other reliable and substantive evidence to support the request.

Taxable activities: Gross receipts generated from the following types of business activities are subject to the City of Glendale privilege tax. This summary provides only broad guidelines as to which activities are taxable and is not intended to be a comprehensive list of such activities.

Advertising: Includes advertising by radio, television, direct mail, billboards, or any other means.

Amusements: Includes movies, concerts, circuses, sporting events, video games, tennis courts, golf courses, health spas, fitness centers, etc.

Contracting: Includes developers, speculative builders, general contractors, contractors, subcontractors, construction managers, and owner-builders.

Hotel /Motel: In addition to the one and eight-tenths percent (1.8%) privilege tax on the rental of real property, there is a three percent (3%) transient lodging tax on any hotel, motel, apartment, or individual charging for lodging space to any person for 30 days or less.

Mining: Includes mining, smelting, or producing minerals; felling, producing, or preparing lumber; extracting, refining, or producing oil or natural gas.

Printing: Includes copying, photo reproduction, engraving, embossing, micrographics, etc.

Publishing: Includes newspapers, periodicals, magazines, etc., including advertising and subscription income.

Rental of Real Property or licensing for use: Includes rental or lease of any real property, including commercial buildings, apartments, homes or other residential units.

Rental of Tangible Personal Property: Includes rental or licensing for use of equipment, automobiles, tools, furniture, coin-operated Laundromats or carwashes, or any tangible personal property.

Restaurants & Bars: In addition to the one and eight-tenths percent (1.8%) privilege tax on the retail sale of food and drinks, there is a one percent (1%) restaurant and bar tax on businesses that prepare and serve food or beverages for consumption on or off the premises.

Retail Sales: Includes the sale of any tangible personal property such as food, cars, furniture, equipment, etc.

Telecommunication Service: Includes telephone, telegraph, cable TV, monitoring security or alarm systems, computer interface, FAX, Internet, etc.

Transportation: Includes transporting anything by railroad, aircraft, or pipeline.

Utility Services: Includes providing water, electricity, or gas.

Use Tax: Use tax is a one and eight-tenths percent (1.8%) tax on the purchase or rental of tangible personal property (such as, vehicles, equipment, supplies, etc.) on which an equivalent City tax has not been paid.

Liquor Licenses

State law requires the Glendale City Council to make a recommendation of “approval” or “denial” to the Dept. of Liquor on each license application. Except for temporary, special event liquor licenses, the Glendale City Council makes only non-binding recommendations on license applications. In other words, even if the City Council makes a recommendation to deny a license, the State Liquor Board has the legal authority to make the final determination on whether to approve or deny the license.

The city of Glendale posts a sign on the proposed business premises, notifying citizens of a liquor license application, for a period of 20 days prior to the City Council making its recommendation to the State Liquor Board.

If the City Council recommends approval of a license application, the Dept. of Liquor will ordinarily issue the license without further action by the city. However, state law allows any person who resides or who owns or leases property within one mile of the applicant’s premises to request a hearing before the State Liquor Board on the application. Any person who wishes to request such a hearing should contact the State Liquor Board (not the city) concerning the correct procedures. The city of Glendale has no control or authority over the processing of a license application after the City Council makes its recommendation to the State Liquor Board.

If the City Council recommends denial of a liquor license, the State Liquor Board will schedule a hearing on the application, at which time a city representative and the applicant may present their cases. The City Attorney’s Office represents Glendale at all hearings before the State Liquor Board. However, the City Attorney’s Office does not represent individual residents or neighborhood groups at State Liquor Board hearings.

For more:

• For further information concerning the city’s licensing role and process, please call the Glendale Tax and License Division at (623) 930-3190.
• For further information concerning the Dept. of Liquor’s licensing role and process, please call the Dept. of Liquor at (602) 542-5141.
• For further information concerning the State Liquor Board’s licensing role and process, please call the State Liquor Board at (602) 542-9029.
• Or visit the Arizona Dept. of Liquor Licenses and Control web site at   www.azll.com.

FAQs:

• Who is required to get a liquor license?
  Any person who sells liquor in Arizona must apply for a liquor license at the Arizona Department of Liquor Licenses and Control (the “Dept. of Liquor”). A liquor license application must be filed for any new liquor establishment (a “new license”) or for any change in ownership or location of an existing license (a “person transfer” or “location transfer”).
  
  
• Who governs the issuance of a liquor license?
  Liquor licenses are governed by Arizona state law. Thus, the Dept. of Liquor and the State Liquor Board have the ultimate authority over the issuance of liquor licenses in Arizona.
  
  The seven-member State Liquor Board is appointed by the governor. The liquor board usually does not get involved in the issuance of “uncontested” liquor licenses. However, the State Liquor Board will conduct a hearing on a license application if the Glendale City Council objects to approval of the license.
  
  
• How can I speak for or against a liquor license?
  Any person who resides or who owns or leases property within one mile of the applicant’s premises may submit written comments to the city stating whether they are for or against the application within the 20-day posting period. Written comments should be mailed or faxed to the Glendale Tax & License Division, 5850 W. Glendale Ave., Glendale, AZ 85301. The fax number is (623) 930-2186.
  
  In addition, any person – no matter where he/she lives – who wishes to speak before the Glendale City Council concerning a liquor license application may do so at a public hearing. The City Council holds a public hearing on each application immediately prior to voting on whether to recommend approval or denial of the application to the State Liquor Board.

Qualifications for Regular Liquor Licenses

Under Arizona law, the grounds for the State Liquor Board to deny a regular liquor license application are as follows:

• Personal: An applicant must show that he/she has the “capability, qualifications and reliability” to hold a license. Also, an applicant cannot apply for a new liquor license if he/she had an existing liquor license revoked within the past year. In addition, an applicant cannot apply for a liquor license if he/she has been convicted of a felony within the past five years.
  
• Location: The Arizona Supreme Court has ruled that if a transferable liquor license has already been issued for a business in which a person-to-person transfer is being sought (e.g., a new owner of an existing bar or liquor store), location issues are not grounds for denying the transfer. In other cases (except for private club licenses), an applicant must show that the “public convenience requires and that the best interest of the community will be substantially served by the issuance of the license.” Particular location restrictions include the following:
  
• With certain exceptions, no retailer’s license can be issued for any premises that are, at the time of application, within 300 feet of a church or of a public or private school building (grades K-12), or within 300 feet of a fenced recreational area adjacent to such school. The 300-foot restriction does not apply to temporary licenses, restaurant licenses, hotel/motel licenses, government licenses, fenced golf course areas, and grandfathered licenses.
  
• If an application for a new location has been previously rejected by the Dept. of Liquor, no new application for the same location can be filed for at least one year after such rejection. This rule applies only if the State Liquor Board denies a license, not if an application is withdrawn by the applicant before a formal denial.
  
• Type of Business: A liquor license cannot be issued if it would be “inappropriate” for the type of business. An inappropriate business is one that cannot clearly demonstrate that the sale of liquor is “directly connected to its primary purpose” and that such sale is not “merely incidental to its primary purpose.”

Qualifications for Temporary Special Event and Wine Festival Liquor Licenses

A special event liquor license may only be issued to a political party or campaign committee, a civic, charitable or religious organization, or a fraternal organization that has been in existence for at least five years. A wine festival license may only be issued to a domestic farm winery.

Glendale has Authority To Deny Special Event and Wine Festival Liquor Licenses

Unlike permanent liquor licenses, the Glendale City Council can deny a special event or wine festival license, and the State Liquor Board cannot overturn or change the Council’s denial. The City Council can deny a special event or wine festival license application without specifying any grounds for such denial.

Types:

• The state of Arizona classifies liquor licenses by “Series,” which are summarized below.
• Most liquor licenses are permanent in nature. However, special event and wine festival licenses are temporary and valid only for specified dates.
• Certain types of bar and liquor store licenses are transferable between persons and locations. All other licenses are non-transferable.
• Some licenses allow the sale of alcohol for consumption only on the licensed premises (“on-sale” licenses); some licenses allow the sale of alcohol for consumption only off the licensed premises (“off-sale” licenses); while other licenses allow the sale of alcohol for consumption both on and off the licensed premises (“on- and off-sale” licenses).