Local Taxes & Fees in Phoenix, AZ (2026)
1 verified local taxes & fees rules for Phoenix, Arizona, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Phoenix taxes businesses under its privilege (sales) tax by specific activity classification, each with its own rate set in City Code Article IV.
Phoenix Privilege Tax by Business Classification
Some RestrictionsPhoenix City Code § 14-400(a)(1)
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 mea...
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County ordinances apply to unincorporated areas and may supplement Phoenix city rules.
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