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Doing Business in Peoria, Arizona
An Overview of Tax & Licensing Requirements
We wish to welcome you and express our appreciation for your interest in establishing a business within the City of Peoria. We look forward to working with you. This guide is meant to help you through the process of obtaining a Peoria Business License and provide general tax information. If at any time you need assistance, please feel free to call us at 623-773-7160 Customer Service hours are from 7:00 a.m. to 6:00 p.m. Monday through Thursday or email us at firstname.lastname@example.org.
The application process for most licensing needs is available online at:
Tax, Occupational and Regulatory Licensing processes and forms.
The Peoria City Code requires that any person or firm conducting business in Peoria shall first obtain a license. This requirement includes businesses within the corporate limits of Peoria or outside the corporate limits which conduct business or perform services within Peoria. Churches/service organizations engaging in business for a justified 501(c) nonprofit purpose (unrelated business income is taxable), certain agricultural operations, and newspaper carriers are not required to be licensed.
Before You Start
Purchase of an Existing Business
If you are considering the purchase of an existing business, be certain to verify that prior taxes have been paid. You should require the seller to provide to you a “Certificate of Good Standing” from the taxing jurisdiction(s). This document states there is no tax amount outstanding as of the date of issuance by the taxing jurisdiction. Without a Certificate of Good Standing, a new owner can be held responsible for the tax debt of the prior owner. City Tax Code - Business Succession
► Request a Certificate of Good Standing
Before the doors open on a business operating within Peoria city limits, there are important local regulatory requirements that must be met. Contact information is found below: (Link to the Forms & Processes prior to contacting)
►Planning & Zoning – (623) 773-7200
•Verify that the zoning of your proposed location allows for your type of business.
•Apply for permit(s) that are required, including signage.
•Verify your parking requirements.
►Code Enforcement – (623) 773-7162
All home based businesses located within city limits should contact the department regarding the following matters:
•Storage of vehicles and/or materials used for business.
•Signage at business and/or on vehicles
•Customer contact and/or deliveries
•Allowance of employees at site
•Hours of operation – limitations
►Fire Department – (623) 773-7279
The department has specific regulations and restrictions concerning:
•Spray finishing operations
•Adult/Child care facilities
IMPORTANT NOTE: If any local regulatory requirements need to be brought into compliance, it will result in a delay in opening your business. When your application is accepted and then submitted, it will be routed to the approving departments for review prior to the issuance of the license.
►Each separate business location requires a separate license (residential rentals may file consolidated under one license where there is a single ownership for all the properties). A new license is required for a change of business address within Peoria City limits or a change of ownership. Management company: Must obtain an Occupational License; however, each residential property must be licensed separately.
Businesses engaging in the taxable sale of goods or services for a period of not more than seven consecutive days at any one time during a calendar year may qualify for a Special Event Business.
Application Fees & License Fees:
Application and license fees are nonrefundable. Application fee(s), license fee(s) and back taxes (if any) must accompany the license application packet before the application packet can be accepted. Prior year license fees will be assessed for each year of operation without a license.
||Annual Renewal Fee
Privilege (Sales) Tax
Second Hand Dealer
►Renewal fees for existing licenses are due by December 31st for the upcoming year.
State Transaction Privilege (Sales) – Contact the Arizona Department of Revenue for information regarding state licensing requirements at (602) 255-2060 or at www.azdor.gov. Their main office is located at 1600 W. Monroe St., Phoenix, AZ 85007.
Privilege (Sales) Tax / Use Tax
Link to Description of Taxable Business Activities
Any person intending to sell liquor in Arizona must first apply at the Arizona Department of Liquor Licenses and Control for a state liquor license, including new establi and those with an existing license making a change in ownership or location. After making such an application with the State, such persons wishing to conduct business within the City shall also make application to the Tax and License Section for a City of Peoria Liquor License and a Privilege (Sales) Tax License. Contact Customer Service at (623) 773-7160 for additional information regarding liquor licenses.
City of Peoria
Finance Dept. – Tax & License Section
8401 W. Monroe Street
Peoria, AZ 85345-6560
Phone: (623) 773-7160
FAX: (623) 773-7383
Office Hours are Monday through Thursday – 7:00 a.m. to 6:00 p.m. excluding holidays.
NOTE: This brochure is meant to provide general information only. For complete details, refer to the Peoria City Code: Chapter 11 – Licenses, Taxation and Misc. Business Regulations and Chapter 12 – Sales Tax Code. In all cases, the language of the tax code will prevail.
Updated December 2012