The Tax & License Division is responsible for the enforcement of a variety of municipal codes and ordinances which protect and promote the public health, safety and general welfare by means of business regulation and to provide for the financial stability of the City.  This includes ensuring compliance with licensing and tax codes through licensing businesses, processing tax returns, collecting delinquent taxes and fees, auditing and education.

Required Business Licenses

 The City of Tempe requires the following businesses and individuals to obtain a special regulatory license or permit prior to operating.  Some of these businesses also require a Privilege Tax License.
 

	Adult Oriented Business
	Adult Oriented Manager
	Adult Oriented Service Provider
	After-Hours
	Amusement Machines
	Auction House
	Bingo
	Door-to-Door Solicitor
	Escort and Escort Runner
	Escort Bureau
	Introductory Services
	Kiosk
	Liquor
	Special Event Liquor
	Massage Establishment
	Mobile Merchant
	Non-Profit Seller
	Palmists
	Pawnbroker
	Privilege and Use Tax
	Taxable Activities
	Scrap Dealer
	Second Hand Dealers
	Solicitor
	Teen Dance Hall
	Off-Track Wagering

Due to the fact that some types of licensing require background checks, it is imperative to allow enough lead time for processing your application prior to opening your business

All persons applying for business license as an Individual, Sole Proprietor or Husband & Wife business, must provide evidence of their legal right to be in the United States in compliance with A.R.S. 41-1080, also known as the “Legal Arizona Workers Act". more information

Please Note:    The Tax and License Division staff is glad to assist you in any way that we can.  Please understand that every effort is made to provide adequate and accurate information.   However, any verbal advice or information we give you is not binding on the City.   If you need a specific response to a code issue, we recommend that you submit your questions in writing to our Division, and maintain our written response for your records.