Tempe at a Glance
| Population | 186,000 |
|---|---|
| County | Maricopa |
| Business license | $50 initial + $25 annual renewal |
| License renewal | Annual, due on anniversary of issuance |
| City TPT rate | 1.8% |
| Combined TPT rate | 8.1% (state 5.6% + county 0.7% + city 1.8%) |
| Tax portal | Tempe Tax & License Office |
Licensing & Tax Registration
Tempe requires a general business license for all commercial activity within city limits.
ATM operators with placements at multiple Tempe businesses may file under a single license.
ASU campus locations have separate placement procedures via ASU Business Services.
How to register
- Create an account at AZTaxes.gov and apply for a Transaction Privilege Tax (TPT) license — list Tempe as a place of business.
- Apply for the Tempe general business license: pay the $50 initial + $25 annual renewal fee and renew per the schedule above.
- File monthly or quarterly TPT returns through AZTaxes.gov based on your filing frequency assignment.
Zoning & Placement Rules
- Mill Avenue District: design review required for exterior cabinets
- Indoor ATMs at host businesses: by-right
- Maximum 24-hour exterior lighting must comply with Tempe Dark Sky ordinance
City Contacts
| Phone | (480) 350-2955 |
|---|---|
| tax_license@tempe.gov | |
| Online | www.tempe.gov/business |