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Glendale, AZ - Tax and License Home Page

**IMPORTANT NOTICE TO TAXPAYERS**

TRANSACTION PRIVILEGE TAX (TPT) – Update November 2016

Beginning January 1, 2017
The Arizona Department of Revenue (ADOR) will be the sole administrator of the Transaction Privilege Sales and Use Tax (TPT) for all State, County, and Municipal taxing jurisdictions.

What does this mean for TPT Licensing?
You will be required to obtain your TPT license with Arizona Department of Revenue by registering with AZTaxes.gov.  AZTaxes.gov is the Arizona Department of Revenue’s online licensing, filing and payment system.  Effective November 14th, 2016, Glendale will no longer accept new TPT licenses.  You must apply for a Glendale TPT license directly with ADOR.  However, you will still be required to obtain your Glendale Business License with Glendale.

Glendale is hosting free ADOR Tax and License Seminars.  Visit our Customer Service Office located on the first floor of City Hall, 5850 W. Glendale Avenue for a registration form or register online at Tax and License Seminar registration.  ADOR also offers free Taxpayer Education tutorials and this information can be obtained at the State’s website accessible at https://azdor.gov/TaxpayerEducation/Tutorials.aspx.

What does this mean for filing and paying your TPT tax returns?
Beginning with your January 2017 TPT return (filed in February 2017), ADOR will be the single point of administration and collection of Glendale’s transaction privilege tax. This means if you currently report to the City of Glendale, your last return to Glendale will be your December 2016 return (filed in January 2017).

If you have a license with ADOR and Glendale and wish to begin your transition to the State early, please complete the Simplification Transition form in its entirety and return to Glendale.  This will prevent you from receiving a statement for non-filed returns.

How does this affect License Renewals?
If you are registered with AZTaxes.gov and have added your Glendale license to your account, ADOR will bill you for your 2017 TPT license in the amount of $35.  City of Glendale will bill you for your Glendale Business License in the amount of $25.

Do you have any non-filed returns or outstanding receivables with Glendale?
Glendale is authorized to continue collection for any liabilities and non-filed returns prior to January 2017.  For assistance in resolving past due balances or unfiled returns, contact Revenue Recovery at (623) 930-2227 or email at taxlic@glendaleaz.com.  In the email subject line, reference “Revenue Recovery - tax help”.

Questions?
If you have questions or need assistance, contact us weekdays between 8 a.m. and 5 p.m. at (623) 930-3190 or by email at taxlic@glendaleaz.comADOR staff is also available weekdays between 8 a.m. and 5 p.m. (M.S.T.) and can be contacted toll-free at 1(844) 698-9176 or by email at AskTPT@azdor.gov.

Thank you for helping make “TPT Simplification” a success. We are confident that these changes will make it easier for Arizona businesses to report their State, County and City TPT.


All businesses operating within the City limits are required to be licensed. To engage or continue in business, a Transaction Privilege Tax license is required. It is the business owner's responsibility to complete an application and obtain a license. Additionally, a person with multiple business locations will need to have a business license for each location. However, special provisions exist for residential rental businesses. Please see the information on our website for “Rental of Real Property.” Once the license has been applied for, a tax return will be mailed monthly, quarterly or annually depending on the annual taxable gross income of the business. 

Submit an application for the Transaction Privilege Tax License with the nonrefundable license fee. The Fee Schedule details are based on the business start date.

General Annual License Fee Schedule

Business Start Date

License Fee

Total Due
(if timely)

Delinquent License Penalty*

Total Due
(if delinquent)

Jan. 1st – Dec. 31st

$50

$50

$25

$75


* If payment is not received in our office within 30 days of the start of business, you must pay the Delinquent License Penalty in addition to the License Fee. 

The Tax and License office must receive the application and all fees within 30 days of the start of business date to avoid delinquent penalties.  If you are unable to remit the application timely and are beyond the 30 days, simply add the penalty fee indicated to the amount for remittance. Prior year license and late fees will be assessed for each year of operation without a license. The license fees and penalties are retroactive to 1990.
 
An annual Transaction Privilege Tax License renewal notice will be issued and mailed to you approximately three weeks prior to the December expiration date. It is important to return the renewal notice with the identified amount due to renew your license, update the information, or to cancel the license.

Documentation Requirements:
According to the Legal Arizona Workers Act (A.R.S. 41-1080), a license eligibility form is required to issue a license if your business ownership type is identified as an Individual, Sole Proprietorship, or Husband and Wife business. Before your license can be approved, you must provide a copy of a document indicating your presence in the United States is authorized under federal law (if applying as Husband and Wife, both individuals must provide documentation). After you have completed the form, return it along with the applicable business license application for your type of business.

Planning Requirements:
Zoning requirements vary based on location. For further information about the specific zoning requirements for your location, please contact a planning representative at (623) 930-2800 or click here to view their website now. A group home must first contact the planning & zoning department for approval.
 
Building Safety Requirements:
Building requirements vary based on location. For more information on specific building requirements for your location, click here or call the building safety department at (623) 930-2800. All commercial-based locations within the Glendale city limits must obtain approval.

Other Requirements:

Alarm Security Permits verify addressing and building layout to guarantee access to the building in a timely manner in the event of an emergency, and secures all required contact information.  Please contact the Police Department, Alarm Unit at (623) 930-2466 for further information.
 
Fire Permits ensure the health and safety of all citizens. Information concerning Fire Plan Review, Fire Protection, Fire Prevention Codes, Standards, Inspections, Fire Preventions Contractors lists, other fire related requirements, Hazardous Materials Permit, Special Event Permits, or additional permits and fees can be obtained through the Fire Department’s website. Please contact the Fire Department at (623) 930-4400 for further information.
 
Sign Permits assure that signs meet City requirements. Please contact the Transportation Department at (623) 930-2940 for further information.

Reporting Requirements:
New accounts are typically placed on monthly reporting for a minimum of six months to allow a reporting history to be established. Once a reporting history is established, you may request a change in reporting frequency based on your annual taxable income.
 
Reporting Frequency:

Monthly

Quarterly

 Annually

Annual taxable income
of $50,000 or more

Annual taxable income
of $5,000 to less than $50,000

Annual taxable income of
$0 to less than $5,000

Information for completing the tax return is located on the reverse side of the tax return form. Please be sure to file before the due date to ensure the timely processing of your tax return.

Even if there is no income to report, you must check the box indicated no activity to report this period, then sign and submit the tax return.

Monthly Reporting: The tax for monthly filing is due on or before the 20th day of the month following the month in which the revenue was recognized. 
 
Quarterly Reporting: The taxes for each calendar quarter shall be due and payable on or before the 20th day of the month next succeeding the end of each calendar quarter.
 
Annual Reporting: The taxes for each calendar year shall be due and payable on or before the 20th day of January of the following year. Review our reporting frequency chart above to determine which reporting frequency you are eligible to report.
 
Payments can be paid in person at our office location, or mailed directly:

In person:
City of Glendale
City Hall First Floor
5850 W. Glendale Ave
Glendale, AZ 85301

Mail:
PO Box 800
Glendale, AZ 85311-0800

Postmarks are not evidence of timely filing; payments must be received in our office on or before the last business day of the month to be considered timely.

Non-profit: All Glendale-based non-profits are required to complete the standard Transaction Privilege Tax License application. There is no fee associated with this registration.

Also required is a copy of the current (dated 1994 or later) letter from the IRS confirming the organization’s non-profit status under Section 501 of the Internal Revenue Service Code.
 
A renewal notice will be sent to you approximately three weeks prior to the expiration date. There is no renewal fee; however it is important to return the renewal notice to renew your license, update the information, or to cancel the license.

REMINDER!
Due to the fact that some types of licensing require background checks, it is imperative to allow enough lead time for processing your license prior to opening your business. For specific questions on business licenses and lead time, please see the internal processing timeline below or contact Glendale’s Tax & License Division at (623) 930-3190.

Timeline for Internal Processing:
For more information on the time frames of an application submitted to the City for obtaining a license (permit), click here.

 
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