We plan to update our site as often as information becomes available about this transition and how it will affect your business. Please refer to the following link for more information: https://www.azdor.gov/TPTSimplification.aspx.
In preparation for the transition to administration of Transaction Privilege (sales) Tax (TPT) collection by the Arizona Department of Revenue, changes have been made to the Tempe Tax Code that will impact some taxpayers.
• Each business location must obtain a separate license and pay an initial one-time $50 license fee. Any business owner who owns multiple business locations will continue to license each location separately.
• Any business owner who owns multiple business locations will be required to pay only one $50 license renewal fee. If you receive an annual license renewal form for multiple business locations for which there is the same legal ownership, complete all forms, indicate which license is the primary location and return all together with one $50 annual renewal payment.
• As of January 1, 2015 residential rental owners must obtain a master license and pay an initial $50 fee for each taxable residential rental location. Owners of existing licensed properties will pay one annual $50 renewal fee for all currently licensed properties (master license) plus a one-time additional $50 fee for each new property added to the master license.
• Only one $50 renewal fee is required, regardless of the number of properties owned. (This is the City of Tempe’s current practice.)
• Licenses must be held in the name of the property owner; property managers cannot hold the licenses for properties they manage. (This is the City of Tempe’s current practice.)
• Property managers may still submit TPT tax returns for their clients but must do so using the owner’s license number. (This is the City of Tempe’s current practice.)
For any questions on these changes, please call our Tax and License office at (480) 350-2955. We are open from 8 a.m. to 5 p.m. daily.
The City of Tempe Sales Tax Rate Changed Effective July 1, 2014
This website is for general information only. It is an informal and nonbinding communication and does not provide comprehensive explanations of laws and regulations. The intent is to condense and simplify the language in the Tempe City Code. For complete details, refer to the Tempe City Code and related regulations. In case of inconsistency or omission, the language of the City Code shall prevail.
"Our mission is to provide quality service to all Tempe taxpayers, and administer the tax code in a fair and equitable manner."