City of Tempe, AZ
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Tempe's General Business License application is NOW OPEN!
Tempe businesses with a valid regulatory license don’t need a General Business License.
A General Business License is required for the following:
- All businesses that hold a Transaction Privilege Tax (TPT) license and conduct business in the City of Tempe
- All businesses that maintain a permanent physical location in Tempe
- All businesses that rent or lease commercial space located in Tempe
- Professional service providers with a permanent location in Tempe
- Home-based businesses located in Tempe
- Construction contractors with one or more job sites in Tempe only need one license - even if their primary office is located in another city
Effective January 1, 2025, the City of Tempe will no longer impose Transaction Privilege Tax (TPT) on income received from residential rentals with stays of 30 days or more, commonly referred to as long-term rentals. Short-term rentals remain taxable as Hotels.
salestax@tempe.gov | 480-350-2955 | Monday - Friday: 8am - 5pm, walk-ins until 4:30 p.m.
Mailing Address: Tempe Tax & License P.O. Box 5002 Tempe, AZ 85280
Office: 20 E. 6th St., 3rd Floor, Tempe, AZ 85281
External Resources
AZ Dept of Health Services - Licensing
AZTaxes.gov - Renew, File & Pay TPT
Arizona Department of Liquor Licensing and Control
Maricopa County Environmental Services
Maricopa County Treasurer (property tax)