Starting a business in Phoenix, Arizona

Phoenix does not issue a general business license. Most businesses need a privilege (sales) tax license and must follow zoning rules; only specific activities need a city regulatory license. Food businesses are permitted by Maricopa County.

Every item checked November 5, 2026 against the linked official source. Fees are shown only where an official source documents them, and they’re paid directly to the agency listed — FirstBizGuide isn’t a government agency and doesn’t charge fees or file applications. Not legal advice.

About your business (choose all that apply)
  • Register your business

    • Articles of Organization for an LLC: $50 regular or $85 expedited. Reserving a name first is optional ($10, or $45 expedited). Unless your statutory agent's street address is in Maricopa or Pima County, a notice of the filing must be published in a newspaper after approval. [source]

      • LLC Articles of Organization (regular): $50 [source]

      Agency: Arizona Corporation Commission

    • Optional. It records a business name publicly but does not give exclusive rights to it. Lasts 5 years; renew within the 6 months before it expires. [source]

      Agency: Arizona Secretary of State

    • The IRS issues EINs free. Sites that charge for this are third parties. [source]

      Agency: Internal Revenue Service

  • State and city tax licenses

    • Apply on AZTaxes.gov; the license number is issued the same day and the certificate is mailed in about 7–10 business days. Your city's tax license is handled through the same ADOR application. Exempt handymen generally don't need one. [source]

      Agency: Arizona Department of Revenue

    • For business activity (other than rentals): $50 non-refundable first-year fee, due within 30 days of your start date; a 50% late fee ($25) applies if late. Renews every January 1 for $50. Commercial-rental-only licenses are $0. Since January 1, 2017, the Arizona Department of Revenue also administers Phoenix licensing, so you can apply through AZTaxes.gov. Phoenix's retail rate is 2.3%. [source] [source]

      • Phoenix privilege tax license (business activity): $50 per year [source]

      Agency: City of Phoenix Finance / Arizona Department of Revenue

  • If you hire employees

    • Also required: workers' compensation insurance (paid entirely by the employer), reporting each new or rehired employee within 20 days, and E-Verify for all new employees. [source]

      Agency: ADOR and Arizona DES

  • Industry licenses

    • Generally required for construction work of $1,000 or more in labor and materials, or whenever a building permit is needed. Work under the exemption must be advertised as "not a licensed contractor." Lawn, garden, shrub and tree maintenance only is exempt. [source]

      Agency: Arizona Registrar of Contractors

  • Food businesses

    • Created by HB 2371 (2018): valid statewide, a separate license for each unit, renewed yearly; employees need food handler cards. Confirm current statute text, which may have been amended. [source]

      Agency: County health department

    • Maricopa County's new environmental health fees (ES-2025-004) were approved August 19, 2026 and apply immediately to new permit applications; existing permits change at their next renewal. Under the new schedule, an eating & drinking establishment with 0–9 seats pays $728 for plan review and $539 for the annual permit. Food businesses need plan review before opening. [source] [source] [source]

      • Maricopa plan review — eating & drinking, 0–9 seats: $728 [source]
      • Maricopa annual permit — eating & drinking, 0–9 seats: $539 per year [source]

      Agency: Maricopa County Environmental Services

    • Maricopa County mobile food permits under the fee schedule approved August 19, 2026 (new applications): Type I $290, Type II $341 and Type III $610 a year; plan review is $306 for Type II and $300 for Type III. Phoenix lists vending among activities needing a City Clerk license. [source] [source] [source] [source]

      • Maricopa mobile food Type III annual permit: $610 per year [source]
      • Maricopa mobile food Type III plan review: $300 [source]

      Agency: Maricopa County Environmental Services and City of Phoenix City Clerk

  • City licenses

    • The City of Phoenix does not have or issue a general business license. A license from City Clerk License Services is required for amusements, auctions, curb painting, escort services, massage, sexually oriented businesses and vending. Bingo, liquor, off-track betting and some festivals need city recommendation or approval. [source]

      Agency: City of Phoenix City Clerk — License Services

  • Zoning and home businesses

    • Only household members may work in the business; no more than 25% of the roofed area may be used; activity limited to 7 a.m.–10 p.m.; no exterior sign, display or storage; business parking must be on site. A use permit is required if the business generates non-household traffic, operates from an accessory building or outdoors. Barber and beauty shops, massage, restaurants, veterinary offices, kennels, stables and dog grooming are not allowed as home occupations. (Standards document revised July 3, 2013 — confirm with Planning & Development.) [source]

      Agency: City of Phoenix Planning & Development

Not yet verified for Phoenix: Building permits and certificate of occupancy; Sign permits; Fire inspections; Liquor licenses (Arizona Department of Liquor Licenses and Control); Home occupation use-permit fees; City vending license fees (listed in the City Clerk fee schedule, not yet checked).

Sources