Renewing a TPT License
The state of Arizona and its cities and towns continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their transaction privilege tax (TPT). The Arizona Department of Revenue (ADOR) requires all licensed businesses to renew their Arizona TPT license annually. Failure to renew the license may result in penalties. See below for a list of applicable city fees.
Note: Businesses with more than one location will not receive a paper form for renewal and must renew their licenses online at AZTaxes.gov. There is no option for blank paper renewal forms.
Mandatory requirement to file and pay electronically – Penalties for non-compliance
Taxpayers with an annual transaction privilege or use tax liability of $500 or more during the prior calendar year are required to file tax returns electronically (A.R.S § 42-5014) and make tax payments by Electronic Funds Transfer (A.R.S. § 42-1129). Failure to comply with the electronic filing and payment requirements may result in penalties.
How to renew your license on AZTaxes.gov
- Go to www.AZTaxes.gov.
- Log in using your username and password
- Click “License Renewal” in the ‘Action’ section of your Business List or select “License Renewal” on the left hand navigation bar.
(You will need the pertinent information for renewal, any changes, payment information, and your e-signature PIN.)
If you do not see these options, you have not linked your account to your TPT license or the primary user has not given you access to renew the license. See AZTaxes User Access for more information on primary and delegate users.
The license is valid for one calendar year, from January 1 through December 31 and businesses must renew annually by January 1. Even if you get licensed in late in the year, you still must renew your license in January. Business owners must pay their renewal fees when they submit their renewal. They can pay with e-check or ACH debit if they have that option set up on their account.
The renewal fee is due and payable on January 1 and is considered delinquent if not received on or before the last business day of January.
When renewed, information validated, and paid in full, the new TPT license certificates are then generated for each business location on file and sent to the mailing address on file with the department within three to five business days of processing the renewal. Businesses will receive one renewal notice per license from ADOR, regardless of the business location.
If a license has incorrect information, business taxpayers can make changes using the Business Account Update process.
If you are no longer in business, please cancel your existing TPT license on AZTaxes.gov or submit a Business Account Update Form with the cancel effective date to ensure your account history remains in good standing and avoid penalties.
Note: Businesses must make the applicable changes before renewing their licenses. They can update their account information on AZTaxes.gov, but should allow up to four hours for the update to appear on their accounts.
Those businesses required to register for TPT prior to operating, but fail to do so, may be subject to penalties. The penalty is 50% of the city renewal fee. Operating without proper licensing is a class 3 misdemeanor, depending on business activity.
For more information on the renewal process for PMCs please see the Annual PMC Renewal Checklist.
For further assistance on completing a license renewal through AZTaxes.gov, view our video tutorial.
For common questions and answers, click here.
Renewal License Fees
Arizona does not charge a state “renewal” fee.
Renewal license fees are annual and are based on the region location where your business operates in. Every year, the fees are reviewed and based on the ordinance of each city/town.
Even if there is no renewal license fee, you must still renew your TPT license.
Please note:
The residential rental renewal fee for Chandler, Phoenix and Scottsdale is $2 per unit, up to a maximum of $50.00 per license.
Remote sellers and marketplace facilitator licenses do not have renewal fees.
Renewal License Fee Worksheet
| City/Town | Code | Renewal Fee | City/Town | Code | Renewal Fee | City/Town | Code | Renewal Fee | ||
|---|---|---|---|---|---|---|---|---|---|---|
| Apache Junction | AJ | $2.00 | Goodyear | GY | N/A | Sahuarita | SA | N/A | ||
| Avondale | AV | N/A | Guadalupe | GU | N/A | San Luis | SU | N/A | ||
| Benson | BS | N/A | Hayden | HY | N/A | Scottsdale | SC | $50.00 | ||
| Bisbee | BB | N/A | Holbrook | HB | N/A | Sedona | SE | N/A | ||
| Buckeye | BE | N/A | Huachuca City | HC | N/A | Show Low | SL | N/A | ||
| Bullhead City | BH | N/A | Jerome | JO | N/A | Sierra Vista | SR | N/A | ||
| Camp Verde | CE | N/A | Kearny | KN | N/A | Snowflake | SN | N/A | ||
| Carefree | CA | N/A | Kingman | KM | N/A | Somerton | SO | N/A | ||
| Casa Grande | CG | N/A | Lake Havasu | LH | N/A | South Tucson | ST | N/A | ||
| Cave Creek | CK | N/A | Litchfield Park | LP | N/A | Springville | SV | N/A | ||
| Chandler | CH | $2.00 | Mammoth | MH | N/A | St. John | SJ | N/A | ||
| Chino Valley | CV | N/A | Marana | MA | N/A | Star Valley | SY | N/A | ||
| Clarkdale | CD | N/A | Maricopa | MP | N/A | Superior | SI | N/A | ||
| Clifton | CF | N/A | Mesa | ME | $20.00 | Surprise | SP | N/A | ||
| Colorado City | CC | N/A | Miami | MM | N/A | Taylor | TL | N/A | ||
| Coolidge | CL | N/A | Nogales | NO | N/A | Tempe | TE | $50.00 | ||
| Cottonwood | CW | N/A | Oro Valley | OR | N/A | Thatcher | TC | N/A | ||
| Dewey/Humboldt | DH | N/A | Page | PG | N/A | Tolleson | TN | N/A | ||
| Douglas | DL | $5.00 | Paradise Valley | PV | N/A | Tombstone | TS | N/A | ||
| Duncan | DC | N/A | Parker | PK | N/A | Tucson | TU | $20.00 | ||
| Eagar | EG | N/A | Patagonia | PA | N/A | Tusayan | TY | N/A | ||
| El Mirage | EM | N/A | Payson | PS | N/A | Wellton | WT | N/A | ||
| Eloy | EL | N/A | Peoria | PE | $50.00 | Wickenburg | WB | N/A | ||
| Flagstaff | FS | $20.00 | Phoenix | PX | $50.00 | Willcox | WC | N/A | ||
| Florence | FL | N/A | Pima | PM | N/A | Williams | WL | N/A | ||
| Fountain Hills | FH | N/A | Pinetop/Lakeside | PP | N/A | Winkelman | WM | N/A | ||
| Fredonia | FD | N/A | Prescott | PR | N/A | Winslow | WS | N/A | ||
| Gila Bend | GI | N/A | Prescott Valley | PL | N/A | Youngtown | YT | N/A | ||
| Gilbert | GB | N/A | Quartzsite | QZ | N/A | Yuma | YM | N/A | ||
| Glendale | GE | $35.00 | Queen Creek | QC | N/A | |||||
| Globe | GL | N/A | Safford | SF | N/A |
Renewal FAQs
Q: When is the due date for renewing?
A: The renewal fee is due and payable on January 1 and is considered delinquent if not received on or before the last business day of January.
The license is valid for one calendar year, from January 1 through December 31, and businesses must renew annually by January 1. Even if you are licensed late in the year, you still must renew your license in January. Business owners must pay their renewal fees when they submit their renewal.
Q: Is there anything I should do prior to renewal?
A: ADOR strongly encourages taxpayers to enroll to file and pay online via the AZTaxes.gov website for easier renewals and faster processing. State law requires taxpayers with multiple business locations to renew their TPT license electronically.
Q: I need to update my account information, how can I make those changes?
A: If a license has incorrect information, paper filers can make changes using the Renewal Form process. Electronic filers can make updates on AZTaxes.gov.
Renewal fees are calculated per jurisdiction. Certain changes to a TPT license are subject to an additional fee of $12 per location for the state license and any applicable city fees. Types of changes:
- Business location address change
- Addition of reporting jurisdictions
- Additional business or rental locations
If you make these types of changes, calculate the appropriate fees to be remitted with the entire renewal form.
If you have not calculated the fees for these types of changes and included them with the renewal form, you may be billed for any underpaid amounts.
Q: Should I update my account information prior to renewing my account on AZTaxes.gov?
A: Businesses must make the applicable changes before renewing their licenses. You can update the account information on AZTaxes.gov, but should allow up to four hours for the update to appear on the accounts.
Q: How important is it to update the owner/officer on our account before we renew?
A: It is very important to update your owner/officer information before you renew to avoid delays in processing. It is required that we have up to date TPT account information before ADOR can do any modifications to your account. If the owner/officer is not updated, ADOR will not be able to process requests due to the signer not being authorized.
Q: If I just got my TPT license, do I still have to renew my license on January 1, 2023?
A: Every business licensed with ADOR is required to renew their Arizona TPT license, which is due January 1, 2023.
Q: When can I renew my TPT license?
A: The Arizona Department of Revenue (ADOR) is sending renewal letters to filers to renew their Arizona Transaction Privilege Tax (TPT) License. Electronic filers are required to renew online and will see a License Renewal button on the Business List page within AZTaxes.gov.
Q: My business (or location) is closed, what do I need to do?
A: If the business is closed, the license must be cancelled to avoid the renewal requirement, as well as applicable fees and penalties.
If the location is closed, the location needs to be removed from the license to avoid the renewal requirement, as well as applicable fees and penalties.
Q: Why didn't I receive a renewal form in the mail?
A: There could be multiple reasons why you have not received a renewal form in the mail.
Option 1. You are required to file on AZTaxes.gov.
Option 2. Businesses with more than one location are required to renew on AZTaxes.gov.
Option 3. Taxpayers with an annual transaction privilege or use tax liability of $500 or more during the prior calendar year are required to file tax returns electronically.
Option 4. ADOR does not have an updated mailing address on file.
Option 5. The Transaction Privilege Tax License is no longer active.
Q: What if I do not see the “License Renewal” option on AZTaxes.gov?
A: If you do not see this option, there could be multiple reasons why you are unable to renew on AZTaxes.gov.
Option 1. You have not linked your account to your TPT license.
Option 2. The primary user has not given you access to renew the license.
See AZTaxes User Access for more information on primary and delegate users.
Option 3. TPT license may be canceled.
Option 4. Your license may not be up for renewal.
Option 5. License may have already been renewed by another user.
Q: How will I know if my TPT license has already been renewed on AZTaxes.gov?
A: From your business list, click View under Actions column.
Click Account Details under the Actions column next to your TPT account.
Under the Period column, look for the period of 1/15/2023 - 1/16/2023. If this period is listed, then your TPT license has been renewed for tax year 2023.
Q: How do I renew my license on AZTaxes.gov?
A: Go to www.AZTaxes.gov. Log in using your username and password. Click “License Renewal” in the ‘Action’ section of your Business List or select “License Renewal” on the left-hand navigation bar
(You will need the pertinent information for renewal, any changes, payment information, and your e-signature PIN.)
For further assistance on completing a license renewal through AZTaxes.gov, view our video tutorial at azdor.gov.
Q: Do I need to renew my marijuana excise tax license?
A: No. Marijauana excise tax licenses do not need to be renewed, but marijuana TPT licenses must be renewed through AZTaxes.gov.
Q: How are renewal fees calculated?
A: Renewal fees are calculated per jurisdiction, not by location. For example, if you have two locations in the City of Glendale and one location in the City of Gilbert, the renewal fee would be $35 for Glendale and $2 for Gilbert.
NOTE: The residential rental renewal fee for Chandler, Phoenix, and Scottsdale is $2 per unit, up to a maximum of $50 per license.
Q: Does Arizona charge a state renewal fee?
A: The State of Arizona does not charge a state renewal fee. Renewal license fees are annual and are based on the region location where your business operates in. Every year, the fees are reviewed and based on the ordinance of each city/town. If the license is not renewed or canceled, the license will be automatically renewed and be subject to the license renewal fee and penalty.
Q: How often do we renew our licenses?
A: Renewal license fees are annual and are based on the region location in which your business operates in. Every year, the fees are reviewed and based on the ordinance of each city/town. If the license is not renewed or canceled, the license will be automatically renewed and be subject to the license renewal fee and penalty.
Q: If the renewal is not required for a city, do we still renew?
A: Even if there is no renewal license fee, you must still renew your TPT license.
Q: If I apply for my license late in the current year, will I be required to renew my license for the coming year?
A: The license is valid for one calendar year, from January 1 through December 31, and businesses must renew annually by January 1. Even if you are licensed late in the year, you still must renew your license by January. Business owners must pay their renewal fees when they submit their renewal.
Q: Do I need to renew if I am not doing business in the coming year?
A: No, ADOR requires you to cancel your existing TPT license on AZTaxes.gov or submit the renewal form with the cancel effective date to ensure your account history remains in good standing and avoid penalties. Licenses that are not renewed will not be canceled.
Q: What pertinent information is required for renewing?
A: If renewing on AZTaxes, required pertinent information includes the following: any changes, payment information (if applicable), and your e-signature PIN.
If renewing by paper, required pertinent information includes the following: your renewal form, any changes, payment information (if applicable), and signature.
Q: After I have renewed on AZTaxes.gov, when will I receive my new license?
A: The 2023 License Certificate will be mailed within 3 to 5 business days to the mailing address on file for that business owner's account.
Q: If I do not renew by the due date, what are the penalties?
A: Businesses that fail to renew on time may be subject to penalties. The penalty is 50% of the city renewal fee.
Q: Is there a tutorial on how to renew a TPT license on AZTaxes.gov?
A: View our video tutorial.
Q: Is there a different renewal fee for residential rental in Phoenix, Chandler, and Scottsdale?
A: The residential rental renewal fee for Chandler, Phoenix, and Scottsdale is $2 per unit, up to a maximum of $50 per license.
Q: What happens if I do not renew my license?
A: If the license is not renewed or canceled, the license will be automatically renewed and be subject to the license renewal fee and penalty. ADOR will not automatically cancel the TPT License if the account is not renewed.
Q: Is there a list of renewal license fees?
A: Yes, you will find the renewal license fee worksheet https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license.
Residential Rental
Q: Do I have to pay a fee per unit for my residential rental property?
A: Yes, for those businesses with taxable residential rental properties, indicate the number of rental units at this physical location. For example, a single-family home rental would be considered one unit. An apartment complex would be the number of separate dwelling units for rent at this physical location.
Q: If I am a property management company that is engaged to my property owners accounts, am I able to renew through the PMC Maintenance upload process?
A: No, you will be required to ask the primary user for delegate access to be able to renew property owners’ accounts on AZTaxes.gov or submit a Property Management Renewal Spreadsheet for Property Owners to the PMC Team.
Q: Can I renew my property owner accounts online?
A: If you have delegate access to your property owner’s accounts on AZTaxes.gov, you will be able to renew their account. If you do not have delegate access, you will be required to request the primary user for delegate access to be able to renew property owners accounts on AZTaxes.gov or submit a Property Management Renewal Spreadsheet for Property Owners to the PMC Team.
Q: Why do I have to submit a check per property owner’s TPT license accounts when renewing?
A: To avoid any misapplied payments, ADOR highly recommends a check per property owner’s TPT license account.
Q: How do I know when all my property owners licenses have been renewed?
A: The 2022 License Certificate will be mailed within 3 to 5 business days to the mailing address on file for that property owner’s account.
Out-of-State Businesses
Q: Do remote sellers/marketplace facilitators have to renew their license?
A: Remote sellers or out-of-state marketplace facilitators are required to renew but do not have a renewal fee. In-state marketplace facilitators do have a renewal fee depending on the jurisdiction they are licensed for. If the license is not renewed or canceled, the license will be automatically renewed and be subject to the license renewal fee and penalty.
Q: I am an out-of-state business without a physical presence in Arizona, do I have to renew my TPT license?
A: Out-of-state sellers that meet the thresholds (Marketplace facilitators $100,000; Remote sellers $100,000) for sales to customers in Arizona in either the current calendar year, are required to renew their TPT license.
Late Renewals
Q: Can I renew my TPT licenses online?
A: TPT license renewals were due January 1 and are now closed. The department is in the process of renewing all TPT Licenses that failed to renew timely. You will receive a bill from the department for unpaid renewal fees plus renewal penalty.
Q: How do I pay my past due renewal fee?
A: Pay the renewal fees on AZTaxes today to avoid further penalties. Go to www.AZTaxes.gov and log in using your username and password. Click “Pay”, then “Pay Outstanding Liabilities”. If you do not have an account, create a new user account and link your business TPT license to this account. See tutorials at https://azdor.gov/media-center.
Q: What if my business is no longer open?
A: Taxpayers who are no longer in business must cancel their existing TPT license through AZTaxes.gov or submit a Business Account Update form with a cancel effective date. This will ensure your account remains in good standing and avoids additional penalties and interest. If you do not renew, your license will not be canceled.