City of Peoria, Arizona SealAbout Peoria MenuResidents MenuBusiness MenuVisitors Menu
About PeoriaNavigational Arrow Image

Peoria's history, population, vision/mission statements, sustainability efforts, redistricting, and construction projects. Info on the P83 district, schools, the Peoria Leadership Institute seminar, and diversity.

City GovernmentNavigational Arrow Image

Information on the City Council including agendas , the Mayor, the Municipal Court, City Manager and ADA along with the city's various initiatives.

News and Press ReleasesNavigational Arrow Image

News from the city of Peoria, press releases from the Office of Communications, links to RSS feeds and E-News signup. View programming on Channel 11, PeoriaTV.


Working for the CityNavigational Arrow Image

Information on the employment process, a listing of current open jobs, how to apply on-line and a list of all jobs and salaries at the city.

Online E-Services and Other City ServicesNavigational Arrow Image

 A listing of links to directories of city services, including all online e-services.

Municipal Complex Map and DirectionsNavigational Arrow Image

The city of Peoria Municipal Complex is home to City Hall, the Council Chambers, the Main Library, the Development and Community Services Building, the Public Safety Administration Building, and the Municipal Court.

Area MapsNavigational Arrow Image

A listing of links to maps available on the city of Peoria Website.

Management and Budget DivisionNavigational Arrow Image

The City of Peoria budget is managed by the Management and Budget Division. Find copies of the latest Program Budget and the CIP here.


City Laws and Legal StatementsNavigational Arrow Image

The City Code and  Zoning Ordinace, with updates are located here. Also, find the City Charter, and legal statements related to the website, including our Privacy Notice.

Peoria’s Commitment to Diversity and InclusionNavigational Arrow Image

City Manager’s Message on Diversity and Inclusion

Resident Billing & Utility ServicesNavigational Arrow Image

How to pay bills you may have with the city, including water, sewer and trash collection fees, recreation program and class fees, traffic fines and more. Setup water and sewer service.

Home and Property ResourcesNavigational Arrow Image

Home and Property Resources includes information on trash pickup,water conservation, swimming  pool issues and recycling, along with other relevant information for homeowners.

Neighborhood ResourcesNavigational Arrow Image

Neighborhood Resources includes information on dealing with graffiti removal, block parties, animal control, street repairs, odors and other neighborhood related quality of life issues.

Fire and Police ResourcesNavigational Arrow Image

Helpful services provided by the fire and police departments. Report criminal activity, locate crime information, register alarms, and learn about crime prevention.

Events and MeetingsNavigational Arrow Image

Search for scheduled events and meetings in the city including documents relating to city council meetings and other meetings.

Library, Arts and CulturalNavigational Arrow Image

This section contains information and links to the Peoria Public Library's website, the Arts Commission, the Center for Performing Arts, and Annual Arts festivals and Celebrations. 

Parks, Recreation and ClassesNavigational Arrow Image

Information on recreation programs and classes, afterschool and preschool programs, sports leagues and locations and amenities of city parks.

Transportation ResourcesNavigational Arrow Image

Information on bus routes, park and ride, dial a ride and bicycle paths. Also, road closures and lane restrictions.

Development and Land UseNavigational Arrow Image

Use this page to find information on the city of Peoria website of interest to builders and developers.Included are inspections, zoning and zoning ordinance, the city code, general plan, permitting, and impact fees.

Doing Business in PeoriaNavigational Arrow Image

How to get a business license, tax license, sales tax schedules/forms, register to use the online eTax system, pay taxes and fees. Bidding on contracts with the city and auctions, trash collection, recycling, traffic counts.

Building Development and Site DevelopmentNavigational Arrow Image

Links to the Building Development Division and the Site Development Division of the Engineering Department

PermittingNavigational Arrow Image

Information on Building Permits. Find out about permits for signs, temporary use of property, filming, and alarms. Download forms and track applications for development, building, planning and engineering permits.

Development, Engineering and Building FormsNavigational Arrow Image

The city's main document portal for development related documents including planning and zoning, building, engineering and fire prevention.

Economic Development Services DepartmentNavigational Arrow Image

Economic Development Services offers Business and Real Estate Development, and other assistance for businesses and developers, on the website PeoriaAZSmart.com.

Spring TrainingNavigational Arrow Image

The Seattle Mariners and the San Diego Padres conduct spring training at the Peoria Sports Complex each February and March. Everything you need to know is at PeoriaSpringTraining.com.

Hotels, Motels and RV ParksNavigational Arrow Image

A listing of area hotels, motels and RV Parks, listed by distance from the Peoria Sports Complex.

Lake PleasantNavigational Arrow Image

The city of Peoria, Arizona is proud to be the "Gateway to Lake Pleasant," one of the finest water recreation areas in Arizona.

TourismNavigational Arrow Image

Links to Items of interest to tourists, including VisitPeoriaaz.com, our official tourism website.

Center for Performing ArtsNavigational Arrow Image

The Peoria Center for the Performing Arts consists of a 280 seat main stage auditorium and an 80+ seat black box theater, designed to bring award winning community theater to downtown Peoria. 

Hiking TrailsNavigational Arrow Image

City of Peoria hiking trails information, directions and maps.

Area MapsNavigational Arrow Image

A listing of links to maps available on the city of Peoria Website.

Special EventsNavigational Arrow Image

Special Events, sponsored and hosted by the city, held throughout the year at the Peoria Sports Complex, Oldtown Peoria and other areas.

Peoria Sports ComplexNavigational Arrow Image

The Peoria Sports Complex is home to the San Diego Padres and Seattle Mariners during spring training, and many other events throughout the year.

City Departments MenuContact the City

Tax Liability 

The legal responsibility to pay privilege (sales) tax is that of the business. The business is permitted to pass the tax through to and collect the tax from its customers. Any tax so collected must be remitted to the City and/or State.

► The City of Peoria and the State of Arizona maintain separate and distinct tax codes.  There are circumstances where reporting requirements and the taxability of certain business activities are different between the two codes.

► Tax returns are generally due monthly on the 20th of the month following a reporting period.  Quarterly or annual reporting options may be allowed based on provisions in the tax code.  Requests for a change in filing frequency must be submitted in writing.

Taxable Activities

Gross receipts generated from the following types of business activities are subject to the City of Peoria privilege (sales) 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.   

Advertising – Includes advertising by radio, television, direct mail, flyers, billboards, or any other means.

Amusements – Includes movies, concerts, circuses, exhibitions, sporting events, video games, tennis courts, golf courses, health spas, fitness centers, etc. See Guidelines for Amusements for additional information.

Contracting – Includes developers, speculative builders, general contractors, contractors, subcontractors, construction managers, and owner-builders. See Guidelines for Construction Contracting and Guidelines for Owner-Builders and Speculative Builders for additional information.

Job Printing – Includes copying, photo reproduction, engraving of printing plates, embossing, micro- graphics, etc.

Hotel/Motel – In addition to the 1.8% privilege (sales) tax on the rental of real property, there is a 3.8% transient lodging tax on any hotel, motel, apartment, or individual charging for lodging space to any person for less than thirty (30) consecutive days.  The total tax rate is 5.6%.

Publishing – Includes advertising and subscription income from newspapers, magazine, periodical distribution, etc.

Rental, Leasing and Licensing for Use of Personal Property – Includes rental or licensing for use of equipment, automobiles, tools, furniture, coin-operated laundromats or carwashes, tanning beds/booths or any tangible personal property. See Guidelines for Rental of Personal Property for additional information.

Rental, Leasing and Licensing for Use of Real Property – Includes rental or lease of any real property, including commercial buildings, apartments, homes or other residential units.  Each different property location requires a separate license. See Guidelines for Commercial Real Property Rentals and Guidelines for Residential Real Property Rentals for further information.

Restaurants & Bars Includes businesses that prepare and serve food and/or beverages for consumption on or off the premises, also the activity of catering. See  Guidelines for Restaurants & Bars for additional information.

Retail Sales – Includes the sale of any tangible personal property such as food, cars, furniture, equipment, etc. See Guidelines for Retail Sales for additional information.

Telecommunication Service – Includes telephone, FAX, monitoring of security or alarm systems, computer interface, telegraph, etc.

Transporting for Hire – Includes transporting anything by railroad, aircraft, or pipeline. Utility Services – Includes providing water, electricity, or gas to rate payers within the City.

Use tax - Use Tax is a tax on purchases or rentals for storage or use within the City, on which an equivalent sales or excise tax has not been paid. The rate is 1.8% of the cost of the item.  There are no allowed deductions.  The liability for tax general is due to purchases from out of state vendors -  including many on-line retailers.

All businesses may incur a use tax liability. Therefore, businesses with a Privilege (Sales) Tax License have a preprinted line on every return for the purposes of reporting any use tax liability. Businesses with an Occupational License receive an annual return to report any use tax due.

See Guidelines for Use Tax for additional information.