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Effective URL: https://azdor.gov/transaction-privilege-tax/residential-rental-guidelines/property-management-companies-pmc?utm_me...
Submission: On November 16 via manual from US — Scanned from DE
Effective URL: https://azdor.gov/transaction-privilege-tax/residential-rental-guidelines/property-management-companies-pmc?utm_me...
Submission: On November 16 via manual from US — Scanned from DE
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Text Content
Skip to main content License Renewal: The Arizona Department of Revenue (ADOR) is reminding businesses that have not renewed their 2022 Transaction Privilege Tax (TPT) License to complete the licensing renewal process. Click here for more information. Customer Notice: To schedule an appointment, please contact us at (602) 716-2367 or AZTaxHelp@azdor.gov. MENU Search Arizona Department of Revenue * Home * Business * E-File Services * Forms * News & Notices * Reports, Statistics and Legal Research * Tax Credits * Transaction Privilege Tax (TPT) * View My 1099-G * Unclaimed Property * Contact Us Search Close * Home * Business * E-File Services * Forms * News & Notices * Reports, Statistics and Legal Research * Tax Credits * Transaction Privilege Tax (TPT) * View My 1099-G * Unclaimed Property * Contact Us * About * Contact Us * Site Map * Subscribe (link is external) * * * * Home * Transaction Privilege Tax * Residential Rental Guidelines * For Property Management Companies (PMC) * Transaction Privilege Tax * Quick Reference * Notice and Correspondence Resources * Adult Use Marijuana * Filing Requirements * Definitions and Frequently Asked Questions * Marijuana Tax Collection * Aircraft Use Tax * Commercial Lease * Contracting Guidelines * MRRA Contracting * Modification Contracting * MRRA v Modification Summary * Speculative Builder * Contracting Examples * Contracting Forms * Contracting FAQs * Deduction Codes * Due Dates * Do I Need a TPT License? * License Compliance Program * Location Based Reporting * Online Lodging Marketplace * Marijuana Business Audit * Model City Tax Code * Appendices * City Profiles * Index of Articles and Regulations * MCTC Archive * Municipal Tax Code Commission * MTCC Updates * MTCC Members * MTCC Past Agendas & Minutes * Municipal Tax Hearing Office Archive * Options by City * Rate and Code Updates * Motor Vehicle Sales * Nexus Program TPT * Peer-to-Peer Car Rental * Reporting Guide * Residential Rental Guidelines * For Property Owners * For Property Management Companies (PMC) * Residential Rental Licensing Requirements and Processes * What Residential Rental Income is Taxable? * Retail Sales Subject to TPT * Arizona-Based Sellers without Storefront * In-State Sellers * Out-of-State Sellers * Economic Threshold * FAQ - Remote Sellers and Marketplace Facilitators * Filing Requirements * Liability Relief * Licensing and Renewal Requirements * Marketplace Facilitators/Remote Sellers Tax Rates * Special Events, Craft Shows & Trade Shows * Promoters of Special Events * Vendors * Tax Factoring * Tax Rate Table * TPT Audit * TPT License * Applying for a TPT License * AZTaxes User Access * License Fees, Cancellation and Other Changes * Renewing a TPT License * TPT Filing Frequency * Updating a TPT Account * TPT Exemptions * TPT Forms * TPT Rulings, Procedures and Notices * TPT Refund * TPT Updates * Use Tax Direct Payment Permit Holders FOR PROPERTY MANAGEMENT COMPANIES (PMC) WELCOME TO THE ARIZONA DEPARTMENT OF REVENUE PMC RESOURCE PAGE! *Bookmark this page and visit us frequently!* A property management company (PMC) is a business that acts on behalf of a property owner regarding rental properties. This oversight includes overseeing and managing the property, filing returns, and remitting applicable taxes to the Arizona Department of Revenue (ADOR). SPOT FOR VIDEO Video of Welcome Property Management Companies As mentioned in our welcome video, the best place for a new PMC to start is with the PMC workshops offered by ADOR’s Education and Outreach team. The PMC workshops are a series of three sessions that cover all that a property manager needs to know, from how to get licensed as a PMC and obtain a Power of Attorney, to onboarding and offboarding your various property owners. To learn more about these workshops or reserve your spot, please visit the Upcoming Events section of the Taxpayer Education webpage. Along the way to becoming a successful PMC, there will be a variety of forms that must be completed to do such things as: * Apply for a PMC license * Obtain a Form 285-PMC (POA) for your property owners * Update property owner licensing information We have compiled these forms and listed them below for ease of access: * PMC Checklist (link is external) * PMC Application * Power of Attorney - 285-PMC * Residential Rental Application * JT-1 Application * Business Account Update Form * E-Filed Return Payment Voucher * Penalty Abatement Request * Mailing Address Update To further assist along the process, several tutorials have been created that can be referenced at any time. * AZTaxes.gov New User Registration * AZTaxes.gov Requesting Delegate User Access * PMC Filing and Paying Tutorial (link is external) * Business Account Update Tutorial * Power of Attorney Tutorial A few helpful tips: * Know what residential rental income is taxable. * PMCs must file and pay electronically on behalf of their property owners. * Check if the property owner already has a TPT license before submitting a licensing application. * Inform your property owner that you will need to communicate with them as needed. * Report all like filing frequencies together (monthly, quarterly, annually). * Make sure you file the return and pay the TPT liability; both are required to be considered in compliance. * When no longer representing a property owner, make sure to disengage on the last period; otherwise, the PMC remains responsible for filing and paying. * Bookmark this page and visit frequently! -------------------------------------------------------------------------------- OTHER BUSINESS LICENSE REQUIREMENTS A city may impose additional requirements beyond the transaction privilege tax license. Check with the city in which a property is located for more information. COUNTY ASSESSOR RESIDENTIAL RENTAL REGISTRATION In addition to the transaction privilege tax licensing requirements, all Arizona counties require residential rental properties to be registered with the County Assessor. There may be penalties and fines for properties not correctly identified or registered as a rental property with the County Assessor. -------------------------------------------------------------------------------- ADDITIONAL RESOURCES: Download Property Management License Application Download Residential Rental Property Disclosure/Authorization Form Download Efile Return Payment Voucher (TPT-V Form) Download Mailing Address Update Form — Property Management Company (PDF) Download PMC Checklist (link is external) (PDF) Download PMC Filing and Paying Tutorial (link is external) (PDF) Download and open in Acrobat or PDF reader, not in web browser. How to Complete a Business Account Update Form (link is external) Arizona Department of Revenue * Contact Us * Report an AZTaxes Issue * Report a Web Issue * FAQs * Locations and Services * Mailing Addresses * Customer Satisfaction Surveys * Report Tax Fraud ARIZONA DEPARTMENT OF REVENUE (602) 255-3381 1600 West Monroe Street Phoenix, AZ 85007 (link is external) * * * * Subscribe for Updates * Site Map * Forms * Where's My Refund? * AZTaxes.gov * News & Notices * Report Tax Fraud * Privacy * Accessibility * Careers