Every person located in or conducting a taxable or regulated business in Glendale is required to be properly licensed prior to its business start date. Additionally, a person with multiple business locations will need to have a business license for each location. However, special provisions exist for residential rental businesses. Please see the information on our website for
“Rental of Real Property.”

If for example, your business activity is retail sales; publishing; job printing; amusements; hotel/motel; transportation; restaurant & bar; rental, leasing or licensing for use of real or tangible personal property; construction contracting; advertising; etc. you are required to obtain a Privilege (Sales) Tax License.

If your business is service-oriented with no tangible personal property being sold, rented, leased or licensed in conjunction with rendering a service, a Business, Occupational or Professional License is required. In addition, depending on your type of business, a Special Regulatory License or Liquor License may also be required.

Due to the fact that some types of licensing require background checks, it is imperative to allow enough lead time for processing your license prior to opening your business. For specific questions on business licenses and lead time, please contact Glendale’s Tax & License Division at (623)930-3190.

Glendale’s basic sales tax rate is two and two-tenths percent (2.2%). Restaurant and bars have a tax rate of 3.2% and hotels/motels are at 5.6%. Tax Charts

All licenses are valid until December 31 of the year in which they are issued. Licenses must be renewed by January 31st of the following year to avoid penalties. License fees for new businesses are pro-rated quarterly based on the business start date.

Please see any of the links listed for additional information.