Skip to main content

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Glendale
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Chart
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
      • Evaluating Construction Contracts
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

Glendale

Local Options: 
F
H
T
V
CC
DD
GG
JJ
LL
Model Options: 
2
4
5B
7
9
10
13

Glendale Transaction Privilege Tax & Use Tax Rates

City/town name:Glendale            city code: ge   business code tax rate
Advertising 018 2.90%
Amusements 012 2.90%
Contracting-Prime 015 2.90%
Contracting-Speculative Builders 016 2.90%
Contracting-Owner Builder 037 2.90%
Job Printing 010 2.90%
Jet Fuel Sales (cents per gallon) 049 $.028
Manufactured Buildings 027 2.90%
Timbering and Other Extraction 020 2.90%
Severance-Metal Mining 019 0.10%
Publication 009 2.90%
Hotels 044 2.90%
Hotel/Motel (Additional Tax) 144 5.00%
Residential Rental, Leasing & Licensing for Use 045 2.20%
Commercial Rental, Leasing & Licensing for Use 213 2.90%
Rental, Leasing & Licensing for Use of TPP 214 2.90%
Restaurants and Bars 011 3.90%
Retail Sales 017 2.90%
Retail Sales (Single Item Over $5,000) 717 2.20%
Retail Sales Food for Home Consumption 062 2.50%
MRRA Amount 315 2.90%
Communications  005 6.10%
Transporting 006 2.90%
Utilities 004 2.90%
Jet Fuel Use Tax (cents per gallon) 051 $.028
Use Tax Purchases 029 2.90%
Use Tax (Single Item Over $5,000) 729 2.20%
Use Tax From Inventory 030 2.90%

 

Read More

Amendments or Special Provisions

1. Impose an additional 3.00% bed tax. Impose a 3.40% rate (effective November 01, 2007). Impose a 5.00% rate (effective August 01, 2012)

2. Impose a 2.30% rate on restaurants and bars. Impose a 2.80% rate (effective January 01, 2002). Impose a 3.20% rate (effective November 01, 2007). Impose a 3.90% rate (effective August 01, 2012) .

3. Jet fuel taxed at $.017 per gallon. Impose a $.021 per gallon rate (effective November 01, 2007). Jet Fuel increases to .28 cents per gallon (effective August 01, 2012)

4. Impose a 5.00% rate on telecommunications services. Impose a 5.40% rate (effective November 01, 2007). Impose a 6.10% rate (effective August 01, 2012)

5. Impose a 2.20% rate on sales or purchases of tangible personal property sold at retail exceeding $5,000 per item. (effective August 01, 2012).

6. Impose a 2.90% rate on sales or purchases of tangible prsonal property sold at retail (effective August 01, 2012).

7. Food for Home Consumption increases to 2.50% (effective August 01, 2012).

8. Impose a 2.20 rate for residential rental

9. Impose a .10% rate for mining.

Section 21.1-305(e) is added as follows: Expires December 31, 2014

Sec. 21.1-305. Special Licensing Requirements.

(e) All taxpayers required to file and pay taxes under Section 21.1-445 will obtain one license per person for all locations and units of real residential property rented within the City of Glendale, regardless of the provisions of Sec. 21.1-305(c) above.

Amendment to Sec. 21.1-310(a) as follows: Expires December 31, 2014

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(a) Except as provided in Section 21.1-320, the Privilege License shall be valid only for the calendar year in which it is issued unless renewed each year by filing the appropriate application for renewal and paying the renewal fee of fifty dollars ($50.00) on or before January 31 of each year. Application and payment for renewal must be received within the Tax Collector's office by such date to be deemed filed and paid.

Amendment to Sec. 21.1-310(d) as follows: Expires December 31, 2014

Sec. 310. Licensing: duration of license; transferability; display.

(d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such date and shall be subject to all penalties imposed under this chapter against persons required to be licensed and operating without a license. The non-licensed status may be removed by payment of an annual license fee in the amount of one hundred fifty percent (150%) of the fee imposed under (a) above.

Section 21.1-310(j) is added as follows:    Removed effective July 01, 2013

Sec. 21.1-310. Licensing: duration of license; transferability; display.

(j) Any taxpayer who has an annual taxable gross income of less than three thousand dollars ($3,000) will not be required to pay the annual renewal fee in the subsequent year. The taxpayer's reported taxable gross income will be annualized based upon filing frequency and number of months reported for the twelve (12) month period ending each October 31.    Removed effective July 1, 2013

Section 21.1-445(j) is added as follows:   Removed effective September 01, 2003

Regulation 21.1-300.2 is added as follows: Expires December 31, 2014

Reg. 21.1-300.2. Proration of initial annual license fees.

Taxpayers, subject to the provisions of Sec. 21.1-300(a), whose initial application for a privilege license is received by the tax collector on or after September 01, 1988, will be subject to an initial annual license fee imposed by Sec. 21.1-300(a) on a proration schedule as follows:

Business start dateApplicable license fee

January 01 - March 31$50.00

April 01 - June 30  37.50

July 01 - September 30  25.00

October 01 - December 31  12.50

Regulation 21.1-310.1 is added as follows: Expires December 31, 2014

Reg. 21.1-310.1. Phase-in of increased license fee.

(a) Notwithstanding the provisions of Sec. 21.1-310(a), for the first license renewal period following adoption of the amendment to Sec. 21.1-310(a), increasing the annual license renewal fee from ten dollars ($10.00) to fifty dollars ($50.00), the increased license renewal fee is due on December 30, 1988, but is payable on or before February 27, 1989.

(b) If the application and payment for renewal is not received in the office of the tax collector, for the next renewal of the license, by February 27, 1989, the provisions of Sec. 21.1-310(d), on non-licensed status and payment amount of one hundred fifty percent(150%), shall apply to the license renewal.

(c) Commencing with license renewals at the end of 1989 and thereafter, the provisions of Sec. 21.1-310 shall be complied with for all renewals by the last business day of the year, without regard to this regulation.

Section 21.1-410 (a) (2) and (3) are amended as follows:   Removed effective 1/1/2008

(2) (Reserved)

(3) health spas and fitness centers which charge for the use of their premises, whether on a per-event use or for long-term usage, such as membership fees.

Modify Section 21.1-460(a) entitled "Retail Sales: measure of tax; burden of proof; exclusions." as follows:

(a) The tax rate shall be at an amount equal to two and nine-tenths percent (2.90%) of the gross income from the business activity upon every person engaging or continuing in the business of selling tangible personal property at retail, except that the tax rate shall be at an amount equal to two and five-tenths percent (2.50%) of the gross income from the business activity upon every person engaging or continuing in the business of selling food for home consumption.

Read More

History of Rate Changes

Transaction Privilege Tax

2.90% (effective August 01, 2012)

2.20% (effective November 1, 2007)

1.80% (effective January 01, 2002)

1.30% (effective April 14, 1994)

1.20% (effective July 01, 1993)

1.00% (through June 30, 1993)

Use Tax

2.90% (effective August 01, 2012)

2.20% (effective November 1, 2007)

1.80% (effective January 01, 2002)

1.30% (effective April 14, 1994)

1.20% (effective July 01, 1993)

1.00% (through June 30, 1993)

Read More

 

 

 

Print Friendly, PDF & Email
Glendale logo
Glendale | 5850 West Glendale Avenue Glendale, AZ 85301 | https://www.glendaleaz.com/work/licensing___sales_tax
5850 West Glendale Avenue (623) 930-3190
Tax and License Manager | Taxpayer Problem Resolution (623) 930-2216
Glendale
Transaction Privilege Tax : 2.90% (effective August 01, 2012)
Use Tax: 2.90% (effective August 01, 2012)
License Fee: $35.00
Renewal Fee: $35.00
Criminal Penalty: Class One
Date Code Effective: April 01, 1987
Chapter: 21.1

 

< Back to City Profiles

Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers