Local Taxes & Fees in Flagstaff, AZ (2026)
1 verified local taxes & fees rules for Flagstaff, Arizona, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
The City of Flagstaff taxes business activity through its own transaction privilege tax, not a single flat rate: City Code § 3-05-004-0400 levies the tax on gross income by business classification, with dozens of separate sections like advertising, amusements and construction contracting each setting its own rate and exemptions.
Flagstaff Privilege Tax Business Classifications
Some RestrictionsFlagstaff City Code §§ 3-05-004-0400, 3-05-004-0405
3-05-004-0400 IMPOSITION OF PRIVILEGE TAXES; ... PRESUMPTION A. There are hereby levied and imposed, subject to all other provisions of this chapter, the following privilege taxes for the purpose of raising revenue to be used in defraying the necessary expenses of the City, such taxes to be collected by the Tax Collector: 1. A privilege tax upon persons on account of their business activities, ...
Looking for Coconino County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Flagstaff city rules.
Local Taxes & Fees in Coconino County →