Glendale, AZ - Tax & License Division - Business License Information

Transaction Privilege (Sales) Tax License

General Overview

A Transaction Privilege (Sales) Tax License is specifically for businesses with taxable activity. Persons wishing to conduct business within the City shall make application to the Tax and License Division for a Privilege License.

Who’s required to be licensed?

Every entity desiring to engage or continue in business activities within the City upon which a Privilege Tax is imposed. The Privilege (Sales) Tax License is nontransferable between owners and locations.

Please note that all license fees are non-refundable.  In addition, all license application requests are subject to review by the Development Services Center (DSC).

Business Class Codes

Class 05 TELECOMMUNICATIONS
                  ALARM MONITORING
Class 09 PUBLISHING
Class 10 JOB PRINTING
Class 11 RESTAURANTS/BARS
Class 12 AMUSEMENT
Class 13 RENTAL OF REAL PROPERTY
Class14 RENTAL OF TANGIBLE PROPERTY
Class 15 CONSTRUCTION CONTRACTING
Class 15 SPECULATIVE BUILDER/OWNER BUILDER
Class 17 RETAIL SALES
Class 18 ADVERTISING
Class 25 HOTEL/MOTEL
Class 30 RETAIL SALES FOOD for HOME CONSUMPTION
Class 99 USE TAX

Filing Frequency and Delinquency Date

Taxes shall be due and payable monthly on or before the twentieth (20th) day of the month next succeeding the month in which the tax accrues. No taxpayer may report on a quarterly or annual basis until he has established, to the Tax Collector's satisfaction, six (6) months reporting history. It is the taxpayer's responsibility to notify the Tax Collector and increase his reporting frequency (to quarterly or monthly as applicable) when his taxable income or tax due exceeds the maximum limits for his current reporting frequency. Failure to do so may be deemed negligence or evasion, and penalties may apply. Failure to file returns timely, without good cause shown to the satisfaction of the Tax Collector, is sufficient cause for the Tax Collector to deny future filings by the taxpayer on a quarterly or annual basis.

All returns and remittances received within the Tax Collector's office on or before the last business day of the month when due shall be regarded as timely filed. The start of business of the first business day following the month when due shall be the delinquency date. It shall be the taxpayer's responsibility to cause his return and remittance to be timely received. Mailing the return or remittance on or before the due date or delinquency date does not relieve the taxpayer of the responsibility of causing his return or remittance to be received by the last business day of the month when due.

Applicable Fee’s

The City charges a $50 annual license fee which is 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:

The Privilege (Sales) Tax License is nontransferable between owners and locations.