Local Taxes & Fees in Arizona (2026)
11 rules on the books across Arizona, 11 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Chandler
Some RestrictionsChandler taxes business activity under its Transaction Privilege and Use Tax code, Chapter 62, Article IV, by sorting…
Read full rule →Gilbert
Some RestrictionsGilbert taxes businesses under a classification scheme in Code of Gilbert Article IV: each business activity, retail…
Read full rule →Glendale
Some RestrictionsGlendale taxes business activity under Chapter 21.1, Article IV of its Code, sorting every taxpayer into one of roughly…
Read full rule →Mesa
Some RestrictionsMesa does not charge one flat business tax rate. Title 5, Chapter 10 imposes a local privilege (sales) tax measured by…
Read full rule →Peoria
Some RestrictionsPeoria taxes business activity through a classification-based privilege (sales) tax under City Code Chapter 12. Sec…
Read full rule →Phoenix
Some RestrictionsPhoenix taxes businesses under its privilege (sales) tax by specific activity classification, each with its own rate…
Read full rule →Queen Creek
Some RestrictionsQueen Creek sorts businesses into fee classes for its general business license: providers of services, wholesalers, and…
Read full rule →Sahuarita
Some RestrictionsSahuarita taxes business activity under Town Code Section 3.05.060, which sorts every taxable trade into a Model City…
Read full rule →Scottsdale
Some RestrictionsScottsdale Tax Code § 400 imposes a privilege tax measured by gross income on every business activity classified under…
Read full rule →Tempe
Some RestrictionsTempe taxes local businesses under a privilege (sales) tax system in Chapter 16 that sorts gross income into specific…
Read full rule →Yuma
Some RestrictionsEvery trade, business or occupation operating in Yuma needs a quarterly occupational license under City Code Chapter…
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