Tax & License

Overview

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.

Applying for a License / License Information

All businesses located within the city limits and all other businesses coming into the city to transact any business are required to get a city license. Please click on the type of business you provide for more information.

Apache Junction Privilege (Sales) Tax Rates

The City of Apache Junction has 23 business classifications with 25 reporting codes (Class and Deduction Codes) 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 Class City Rate Total Rate
Telecommunications and
Utilities
3.4% 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 Class City Rate Total Rate
First $2,000 2.4% 9.6%
Any amount over $2,000 1.4% 8.6%
All other classifications 2.4% 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.