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Arizona has moved the individual income taxes deadline to May 17, 2021, without penalties and interest. The deadline for first quarter tax year 2021 individual estimated tax payments remains April 15, 2021.

Operating without a license

Section Number:

350.00

*This information is for Model City Tax Code purposes only

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It shall be unlawful for any person who is required by this Chapter to obtain a Transaction Privilege and Use Tax License to engage in or continue in business without a license. The Tax Collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this Chapter.

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Operating without a license

*This information is for Model City Tax Code purposes only

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Arizona Department of Revenue