Tax & License

The goal of the Apache Junction Tax & License Division is to promote voluntary compliance with the City Tax & License Codes through timely education and firm enforcement.

ADOR highlights tax compliance requirements for special events in Arizona

 Arizona is well known for its year-round events, including farmer’s markets, festivals, fairs, craft shows and rodeos. A staple of all of these occasions are numerous vendors that offer customers a wide variety of goods and services.   The Arizona Department of Revenue (ADOR) reminds those who host these events and on-site sellers to heed the potential tax compliance requirements for these events.
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Applying for a License / License Information

A business license is a license issued to a person conducting business activity within the city or any person or business having a privilege tax or use tax license listing Apache Junction per city code §8-2-3(A). Please click on the type of business you provide for more information. 

Business License & Zoning Review Application

Privilege Tax License

Privilege Tax License Application

Transaction Privilege Tax (TPT) Simplification

Apache Junction Privilege (Sales) Tax Rates

The City of Apache Junction has 28 business codes (Tax Rate Table) subject to the City's Privilege Tax. The tax rate for each classification stands alone and is unrelated to any other business classification. The following tax rates apply when added to the standard State Rate of 5.6% and the standard Pinal County Rate of 1.6%:

Business ClassCity RateTotal Rate
Telecommunications and Utilities3.4%10.6%
Residential Rental
Commercial Lease
2.2%
2.2%
2.2%
2.7%
Retail
Use
2.4%
2.4%
9.6%
8.0%


NOTE: The City of Apache Junction amended the tax code by increasing the rate of taxation by 2-tenths of 1 percent (0.2%) from the existing retail tax rate of 2 and 2-tenths percent (2.2%) to a total of 2 and 4-tenths percent (2.4%) for a total rate of 9.1% effective March 1, 2015. Telecommunications and Utilities were increased to 3 and 4-tenths percent (3.4%) for a total rate of 10.1%.  On April 1, 2018, Pinal County increase their tax rate from 1.1% to 1.6%.  The total rate now for retail tax rate is 9.6% and for telecommunications and utilities is now $10.6%.

 Retail and use where the sale or purchase amount exceeds $2,000 for a single item:

Business ClassCity RateTotal Rate
First $2,0002.4%9.6%
Any amount over $2,0001.4%8.6%
All other classifications2.4%9.6%

Please go to the Pinal County website for their tiered purchase amounts.  

The City of Apache Junction does not have a property tax. Please contact your county treasurer office for property tax information.