Local Taxes & Fees in Peoria, AZ (2026)
1 verified local taxes & fees rules for Peoria, Arizona, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Peoria taxes business activity through a classification-based privilege (sales) tax under City Code Chapter 12. Sec. 12-400 levies a separate tax on gross income for each business classification, from construction contracting at 1.8% to amusements at 2.8%, collected by the City Tax Collector, with every dollar of gross income presumed taxable until the taxpayer proves otherwise.
Peoria Business Privilege Tax Classifications
Some RestrictionsPeoria City Code § 12-400
(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, to the extent provided elsewhere in this Article, to be...
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County ordinances apply to unincorporated areas and may supplement Peoria city rules.
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