Owner/Builder Procedures
Effective July 1, 2010 - all property owners applying for a permit for new construction will be required to submit a properly completed Owner Builder Form (pdf/968kb/3pp) before a building permit will be issued.
An owner builder who is improving the property for sale will be required to have a valid City of Scottsdale Transaction Privilege (sales) Tax License and to provide that license number on the declaration form.
Contact Tax Audit at (480) 312-7087 for further information.
Attention contractors and owners: Contracting activity or sale of improved real property is subject to privilege (sales) tax, contact (480) 312-2400 for further information or visit www.scottsdaleaz.gov/taxes.
Key Resources
Construction Contractor, Owner Builders and Speculative Builders Guide
(pdf/468kb/16pp)
Construction Tax Calculation (excel/26kb/1p)
1. An Owner can serve as General Contractor and do the work themself. Licensing information (ROC & city licenses) for ALL subcontractors is required at permit issuance. An Owner can obtain a sales tax license and assume the tax liability. (A business license is different than a sales license). If the owner obtains the sales tax number, then this number is listed on the Privilege Tax Notification form. This is required for owner/builder projects.
OR
2. An Owner can serve as General Contractor and hire sub-contractors (then required to submit Owner/Builder list of sub-contractors along with the Owner-Builder declaration.
Residential (Single-Family) ProjectsNote: Contractors are required to be licensed by both the State and City of Scottsdale for all work done at the time of permit issuance for:
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Commercial ProjectsNOTE: Property (or condo)* ownership is required to be listed as Commercial Owner/Builder * The property owner for a commercial building, including condos, can act as his own general contractor. That means that they can pull the permit but they need to provide the completed owner builder statements and provide the city with the completed list of duly licensed sub-contractors which are then all listed on the permit, in place of just having a general contractor. Contractors must be State licensed as 'commercial' contractors as well as license to do work in the City of Scottsdale Prior to construction (to ensure commercial licensing requirements are met), the Owner/Builder needs to submit Owner-Builder Statement (pdf/166kb/2pp) to the One Stop Shop including:
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