Arizona rule · Verified on November 1, 2026
City business license or registration
Each city decides whether it requires a general business license on top of the TPT license. Phoenix does NOT (only the TPT license, $50 fee within 30 days of starting, plus licenses for regulated activities). Tucson DOES require a business license (apply on the city's OpenGov portal; renews every January). Mesa requires a general business license. Flagstaff charges a $20 license with a $20 annual renewal (per ADOR's city profile; confirm with the city). Glendale requires a city license: $25 initial and $25 annual renewal. Chandler requires a $45-a-year business registration.
Who it applies to
Any formed business (LLC, corporation or sole proprietor), by city.
Why
City codes; the state TPT license is separate and administered by ADOR.
If missed
Late-renewal fees (Phoenix charges a 50% surcharge) and operating unlicensed where one is required.
When it is due
Phoenix: no general license. If you sell, the Phoenix TPT license is $50 within 30 days of starting.
Example computed for a typical business. Your date depends on your answers.
Official source
- Phoenix — License Services (no general license)
- Phoenix — TPT license fees
- Tucson — Apply for a Business License
- Mesa — General Business License
- ADOR — Flagstaff city profile
- Glendale — Annual License Renewal
- Chandler — Tax & License FAQs
Verified on November 1, 2026
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- ✓Annual report (ACC)
- ✓Publication of Articles (new LLC)
- ✓TPT license renewal
- ✓Trade name (DBA) renewal
- ✓FinCEN BOI report: you are exempt
- ✓E-Verify on every hire
- ✓New-hire report (20 days)
- ✓Workers' compensation insurance
- ✓Minimum wage and paid sick time
- ✓Unemployment insurance (DES): registration and quarterly report
- ✓State withholding (ADOR): registration, quarterly A1-QRT and annual A1-R
- ✓Required ICA posters (minimum wage and paid sick time)
