Renewing a TPT License

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.

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.

If a license has incorrect information, paper filers can make changes using the Renewal Form process. Electronic filers can make updates on AZTaxes.gov.

• Mailing Address
• Tax Records Physical Location
• Location Information
• Region/City and Business Codes

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.

TPT filing frequency is determined by the amount of a business’ total estimated annual combined Arizona, county and municipal TPT liability.

• Annual: Less than $2,000 estimated annual combined tax liability
• Quarterly: $2,000 - $8,000 estimated annual combined tax liability
• Monthly: More than $8,000 estimated annual combined tax liability
• Seasonal: 8 months or less

If your total annual combined Arizona, county and municipal TPT liability has changed, businesses can change their filing frequency by downloading and completing the Business Account Update Form and mail it to the address on the form.

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.

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.

Every business licensed with ADOR is required to renew their Arizona TPT license, which is due January 1, 2025.

The Arizona Department of Revenue (ADOR) is sending renewal letters and emails 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.

If the business is closed, the license must be canceled 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.

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.

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 was canceled.
Option 4. Your license may not be up for renewal.
Option 5. License may have already been renewed by another user.

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 1/15/2025 - 1/16/2025. If this period is listed, then your TPT license has been renewed for tax year 2025.

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.

No. Marijuana excise tax licenses do not need to be renewed, but marijuana TPT licenses must be renewed through AZTaxes.gov.

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 Mesa, the renewal fee would be $35 for Glendale and $20 for Mesa.

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.

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.

Even if there is no renewal license fee, you must still renew your TPT license.

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.

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.

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.

The License Certificate will be mailed within 3 to 5 business days to the mailing address on file for that business owner's account once any applicable fees have been paid.

Businesses that fail to renew on time may be subject to penalties. The penalty is 50% of the city renewal fee.

View our video tutorial.

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.

Yes, you will find the renewal license fee worksheet https://azdor.gov/transaction-privilege-tax/tpt-license/renewing-tpt-license.

License fees cannot be paid by credit card. We strongly encourage e-check or ACH Debit through your AZTaxes.gov account.

If you received a paper renewal form, remit your payment with the entire Renewal Form, including "2025 Renewals" and your license number on the paper check. If you have more than one location and are required to renew online, we strongly encourage e-check or ACH Debit through your AZTaxes.gov account. If you prefer to send a paper check, please remit your payment with Form TPT-V, including "2025 Renewals" and your license number on the paper check.

No. Starting January 1, 2025, residential rental property owners should no longer collect and remit any city transaction privilege tax (TPT) on the income derived from long-term lodging stays of 30 days or more to ADOR. (Laws 2023, Chapter 204 and A.R.S. § 42-6004 (H)).

TPT licenses that only have business code 045 on their account are set to be automatically canceled effective January 1, 2025. As a result, ADOR will not renew TPT licenses for taxpayers that are only registered and filing returns for residential rental.

Yes. The new residential rental tax changes do not impact short-term lodging, and therefore, if the business has any business codes on their license besides business code 045, they must renew their license.

Yes. ADOR will be closing the location(s) that correlate to the business code 045. 

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.

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.