TPT License Fees To Resume For Taxpayers With Business Locations

Effective January 1, 2017, the Arizona Department of Revenue (ADOR) became the single point of administration and collection of transaction privilege tax (TPT) by adding the 14 previously self-collecting cities. The changeover to centralized licensing, reporting and payment of state and city TPT to ADOR began with the January 2017 tax return, which was due in February.

Since January, taxpayers with locations in one of those 14 cities were not assessed the license fee at the time of application, but may have been billed at a later date.

Beginning July 1, 2017, all applicants for a TPT license will be charged license fees for all cities and towns when submitting a new application or updating a license application for those cities that impose an annual license fee.

Applicants can reference license fees on page 4 of the Joint Tax Application (JT-1). Applicants who are only engaged in residential rental should reference the license fees on page 2 of the Residential Rental Transaction Privilege Tax Application.

Taxpayers with any questions or seek more information can contact the Department of Revenue’s Customer Care Call Center at: 602-255-3381 or toll-free: 800-352-4090.