Phoenix at a Glance
| Population | 1.65M (Arizona's largest city) |
|---|---|
| County | Maricopa |
| Business license | $0 — no general business license required |
| License renewal | N/A |
| City TPT rate | 2.3% |
| Combined TPT rate | 8.6% (state 5.6% + county 0.7% + city 2.3%) |
| Tax portal | Phoenix Privilege License Tax (PLT) |
Licensing & Tax Registration
No general business license is required to operate in Phoenix.
ATM operators must register for Phoenix Transaction Privilege Tax (TPT) if engaging in retail activity.
Surcharge revenue from ATMs is generally not subject to TPT, but processor commissions can be.
How to register
- Create an account at AZTaxes.gov and apply for a Transaction Privilege Tax (TPT) license — list Phoenix as a place of business.
- No general business license required by the City of Phoenix.
- File monthly or quarterly TPT returns through AZTaxes.gov based on your filing frequency assignment.
Zoning & Placement Rules
- ATMs at existing commercial sites: no additional zoning approval required
- Standalone walk-up ATMs in residential zones: prohibited
- Drive-up ATMs may require a use permit under Section 622 of the Phoenix Zoning Ordinance
City Contacts
| Phone | (602) 262-2000 |
|---|---|
| tax@phoenix.gov | |
| Online | www.phoenix.gov/finance/plt |