Queen Creek, AZ Local Taxes & Fees: Business Tax Classification (2026)

Section 8-1-1 makes it unlawful to commence, practice, transact, or carry on any trade, calling, profession, occupation, or business within the town limits without first procuring a license, and no license issues until the Lead Customer Service Representative or designee verifies the applicant complies with applicable federal, state, and local regulation and that issuance will not violate the Town's zoning regulations. Section 8-1-10 sets the fee schedule by business classification: an initial application fee of $60 applies to providers of services, wholesalers, and manufacturers with a fixed place of business in town, and the same $60 applies to retail merchants, restaurants, bars, contractors, and persons renting real or personal property, selling or renting real estate, and mobile food vendors with a fixed place of business.

Wholesalers, manufacturers, and service providers without a fixed place of business in town, and retail merchants and similar businesses without one, also pay $60 to apply. Renewal is $40 a year for businesses with a location in town and $60 a year for those without one. Section 8-1-4 requires a separate license and fee for each branch or separate place of business, and when one business carries on more than one trade at a single fixed location, only one license issues, priced at the highest applicable classification's charge.

Section 8-1-2 requires charges to be paid in advance in United States currency, and Section 8-1-7 adds a 25 percent penalty on any license charge unpaid 30 days past its due date, after which no license or receipt issues until the charge and penalty are paid in full.