Gross receipts generated from the following types of business are subject to the city of Scottsdale privilege tax. This summary provides only broad guidelines as to which activities are taxable and is not intended to be a comprehensive list of such activities.

List of Taxable Activities

Advertising

Includes advertising by radio, television, direct mail, billboards, or any other means.
Advertising (PDF)

Amusements, Exhibitions & Similar Activities

Includes movies, concerts, circuses, sporting events, video games, tennis courts, golf course, etc.
Amusements, Exhibitions & Similar Activities (PDF)

Construction Contractor, Owner Builders and Speculative Builders Guide

Includes developers, speculative builders, general contractors, construction managers and owner-builders.

Job Printing

Includes copying, photo reproductions, engraving, embossing, micrographics, etc.
Job Printing (PDF)

Mining, Timbering & Extraction

Includes mining, smelting or producing minerals; felling, producing or preparing timber; extracting, refining or producing oil or natural gas.

Publishing & Periodical Distribution

Includes newspapers, periodicals, magazines, etc. including advertising and subscription income.
Publishing & Periodical Distribution (PDF)

Renting, Leasing, or Licensing for Use of Real Property

Includes rental or lease of any real property, including commercial building(s), apartments, homes or other residential units.
Renting, Leasing, or Licensing for Use of Real Property (PDF)

The governor signed Senate Bill 1131 into law on Aug. 1, 2023. This bill will make residential rental non-taxable (business class 045) beginning Jan. 1, 2025. This bill does not apply to health care facilities, long-term care facilities, hotels, motels, short term rentals, or other transient lodging businesses.

Renting, Leasing, or Licensing for Use of Tangible Personal Property

Includes rental of equipment, automobiles, tools, furniture, etc.
Renting, Leasing, or Licensing for Use of Tangible Personal Property (PDF)

Restaurants and Bars

Includes preparing and serving food or beverages for consumption on or off the premises.
Restaurants and Bars (PDF)

Retail Sales

Includes the sale of any tangible personal property such as food, artwork, cars, furniture, equipment, etc.
Retail Sales (PDF)

Telecommunication Services

Includes telephone, telegraph, cable TV, monitoring security or alarm systems, computer interface, FAX, etc.
Telecommunication Services (PDF)

Transient Lodging - Hotel/Motel

In addition to the one and seventy-five hundredths percent (1.75%) privilege tax on the rental of real property, there is a five percent (5%) transient lodging tax on any hotel, motel, , or individual charging for lodging space to any person for 30 days or less.
Transient Lodging - Hotel/Motel (PDF)

The governor signed Senate Bill 1131 into law on Aug. 1, 2023. This bill will make residential rental non-taxable (business class 045) beginning Jan. 1, 2025. This bill does not apply to health care facilities, long-term care facilities, hotels, motels, short term rentals, or other transient lodging businesses.

Transient Lodging - Short Term Rental

In addition to the one and seventy-five hundredths percent (1.75%) privilege tax on the rental of real property, there is a five percent (5%) transient lodging tax on any hotel, motel, apartment, or individual charging for lodging space to any person for 30 days or less.

Transient Lodging - Short Term Rental (PDF)

The governor signed Senate Bill 1131 into law on Aug. 1, 2023. This bill will make residential rental non-taxable (business class 045) beginning Jan. 1, 2025. This bill does not apply to health care facilities, long-term care facilities, hotels, motels, short term rentals, or other transient lodging businesses.

Transportation for Hire

Includes transporting persons or property by railroad; property by aircraft; or oil, natural gas or artificial gas through a pipeline.

Use Tax

Use tax is a one and fifty-five hundredths percent (1.55%) tax on the purchase or rental of tangible personal property (such as vehicles, equipment, supplies, etc.) on which an equivalent city tax has not been paid.
Use Tax (PDF)

Utility Services

Includes providing water, electricity or gas.