Sales Tax & Business Licenses

Print

Property Tax Information
If you have any questions about your property tax notice or your appeal options, contact the Maricopa County Assessor's Office at 602-506-3406 or on their website.

 

THE ARIZONA DEPARTMENT OF REVENUE WILL NOT BEGIN ADMINISTERING THE CITY OF TEMPE PRIVILEGE (SALES) TAX LICENSING UNTIL LATE 2016.  CONTINUE TO REGISTER WITH THE CITY FOR YOUR 2016 TEMPE TAX  LICENSE AND RENEWAL.  CONTINUE TO FILE AND REMIT YOUR TEMPE CITY PRIVILEGE TAXES WITH THE CITY OF TEMPE UNTIL FURTHER NOTICE.

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.

 

NOTICE OF TAX LICENSING CHANGES

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.


Residential Rental Property:

ADOR Guide for Residential Rentals
Residential Rental Matrix

Guide for Residential Rental Property Managers


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  

The Tempe privilege (sales) tax rate is 1.8% effective 7/1/2014
The combined State, County and City tax rate is 8.1% effective 7/1/2014

The Tempe privilege (sales) tax rate is 2.0% effective 7/1/2010 through 6/30/2014
The combined State, County and City tax rate is 8.3% effective 6/1/2013 through 6/30/2014

2016 Filing Dates Calendar

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."