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Business License vs Transaction Privilege (Sales) Tax License

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There are two different types of licensing for your business in the Town of Gilbert: Business License and Transaction Privilege (Sales) Tax License.  Here are some of the main points and differences between the two.

Business License

  • This is a local license for the Town of Gilbert only
  • Every City/Town has different rules for when you need a business license
  • You must have a physical location in Gilbert
  • You can license online, but must call to renew the license
  • Paper applications are available at
    90 E Civic Center Dr, Gilbert, AZ 85296.  Building Muni II
  • If you do short-term or vacation rental, the Town of Gilbert has a voluntary registration

Transaction Privilege (Sales) Tax License (TPT)

  • This a statewide license for all locations in Arizona
  • All Cities and Towns in Arizona follow the same rules under the Arizona Department of Revenue
  • You can license online at, renew that license as well as make limited changes online.
  • Paper applications are available here
  • When applying you need a NAICS code which can be found here


Some businesses would need a business license, but don’t have taxable business activity so don’t need a TPT License from the Arizona Department of Revenue, and vice versa. For example, if you were a contractor doing work in Gilbert but not based here, then you would need a TPT License to report tax, but not a business license.

If you have specific questions about your licensing needs please email us at

For Special Events: If you are going to be a vendor for a trade show, farmers market, or a festival in Gilbert, you might need a business license, and you might need a TPT license. Please review this brochure for general guidelines. If you have specific questions please email us at