The monthly tax return is due on the 20th of the month following the reporting month. The quarterly tax return is due on the 20th of the month following the end of the quarter and the annual tax return is due on January 20th each year. The return is delinquent if not received by the Arizona Department of Revenue on behalf of the City of Phoenix in accordance with the State's Transportation Privilege and Use Tax Due Date Calendar accessible at the Arizona Department of Revenue's online AZTaxes.gov website. Postmarks are not proof of timely filing. To avoid timeliness issues, you may want to utilize the State's online system at AZTaxes.gov to file your tax return and make your payments electronically.

When you are first issued a license, you will be required to report on a monthly filing frequency. After at least six months of reporting, you can request to be changed to a calendar annual or a quarterly filing frequency.  The filing frequency are based on statutory business income levels. If your income level increases, you are responsible for notifying the Arizona Department of Revenue so that your filing method is updated to the appropriate frequency for the City of Phoenix tax jurisdiction.  

If you are licensed and reporting on time, you are required to keep records for at least four years.