The Scottsdale City Council recently approved an update to the Model City Tax Code. The city was being required to update the code to conform to a new state statute. The purpose of the update is to simplify the code by creating uniform tax licensing rules that can be applied equally for all municipalities.

The changes became effective Jan. 1, 2015.

Significant Changes:  

• Eliminates a $12 application fee
• Eliminates pro-rated licensing fees for new licenses
• Eliminates temporary licenses. Transient businesses will be required to obtain a $50 annual license.
• Requires real property rental licenses to be held in name of property owner. Property managers may still pay taxes on behalf of owners.
• Changes fee structure for owners with multiple locations -- only one license fee will be required.

Additional Ordinance Information:

New Ordinance (PDF) (became effective Jan. 1, 2015)

Questions: