Restaurant, Bar and Transient Lodging Tax

Who Is Taxed?

Revenue from restaurants and bars are subject to a City Sales Tax rate of 4%.

Examples of these taxable businesses include, but are not limited to:

• standard eat-in restaurant or take-out
• restaurant serving food to eat-in or take-out
• deli selling prepared food
• bars, taverns, etc.
• ice cream parlors
• bakeries with facilities for eating on the premise or take-out
• catering businesses
• mobile vendors

Revenue from hotels, motels, and businesses renting or leasing to persons staying less than six consecutive months are subject to a City Sales Tax rate of 5%.

Examples of these taxable businesses include, but are not limited to:

• hotels, motels
• campgrounds
• trailer parks

Procedures for Tax Payment

To apply for a Privilege Tax License please click on the link below.

https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license 

Last Updated: 9/16/2020