The Ultimate Gilbert, Arizona Business License Guide (No-Nonsense, 2025 Edition)
Last updated: August 2025
Quick help (start here)
- If you will sell taxable goods or lease/rent property in Gilbert, get your Arizona Transaction Privilege Tax (TPT) license first. Apply online at AZTaxes.gov (Arizona Department of Revenue’s portal) and select “Town of Gilbert” as a location. The state TPT license fee is $12 per location. Questions? Call ADOR at 602-255-3381 (Phoenix) or 800-352-4090 (toll-free). Source: Arizona Department of Revenue – TPT License.
- Form your legal entity (LLC, corporation, etc.) with the Arizona Corporation Commission (ACC) – eCorp. Arizona LLC Articles of Organization cost 50∗∗tofile(expeditetypicallyanadditional∗∗50** to file (expedite typically an additional **35). ACC Corporations Division: 602-542-3026. Sources: ACC Corporations Division and ACC fee schedule (verify current fees).
- Verify your Gilbert zoning and space before you sign a lease. Start with Town of Gilbert – Development Services. Ask about zoning use, certificate of occupancy, fire safety, and sign permits.
- Hiring employees? Register for Arizona employer withholding at AZTaxes.gov and for unemployment insurance at Arizona DES – UI Tax (Employer portal). Confirm workers’ compensation with the Industrial Commission of Arizona.
- Food business? You likely need a Maricopa County permit (plan review first). See Maricopa County Environmental Services Department (MCESD). Call MCESD Environmental Health: 602-506-6616. For cottage foods, check the Arizona Department of Health Services – Food & Licensing.
- Don’t skip the new federal Beneficial Ownership Information (BOI) report. Most LLCs and corporations must file with FinCEN. Existing companies were due by January 1, 2025; new companies formed on/after January 1, 2025 have 30 days after formation to file. File at FinCEN BOI Filing. Sources: FinCEN BOI.
- Unsure where to start? Free, local 1:1 help is available from Arizona SBDC Network and SCORE Greater Phoenix mentoring. SBA Arizona District Office: 602-745-7200. Source: SBA Arizona.
Does Gilbert require a local “business license”?
Start with this because it changes what you do next.
- Arizona centralizes most business tax licensing at the state level through the Arizona Department of Revenue. If you’re doing taxable business in Gilbert (retail sales, restaurants, short-term lodging, leasing, contracting categories, and more), you obtain an Arizona TPT license via ADOR and select “Town of Gilbert” for your business location(s). Source: Arizona Department of Revenue – TPT License.
- The Town of Gilbert regulates land use, zoning, construction permits, fire/life safety approvals, signs, and certain activities. Depending on your business type and where you operate, you may need local approvals, permits, and inspections. Start at Gilbert – Development Services.
Reality check:
- In Arizona, “sales tax” is actually Transaction Privilege Tax (TPT) on the business. If you’re making taxable sales in Gilbert, register for TPT with the state and include Gilbert on your license. You file and pay TPT to ADOR (not at Town Hall). Source: Arizona Department of Revenue – TPT.
- Some businesses don’t owe TPT, but still need other permits (zoning approvals, building or fire permits, county health permits, or professional licenses).
What to do if this doesn’t work:
- Call ADOR for TPT questions at 602-255-3381 or 800-352-4090. If you’re stuck on local zoning/permits, use Gilbert Development Services to request help or schedule a pre-application meeting. For no-cost guidance, contact Arizona SBDC Network.
The minimum viable sequence (in the right order)
If you want to avoid rework, do things in this order:
- Confirm your business structure and name.
- Verify your Gilbert location/zoning and any buildout needs.
- Register taxes/licenses (TPT, withholding, UI).
- Add industry permits (county/state boards).
- Open for business only after fire/building and health approvals are complete.
Quick costs and timelines (typical)
Note: Fees and timing can change. Use the linked official pages to verify current amounts and processing windows.
| Step | Where to go | Typical cost | Typical timing | Official source |
|---|---|---|---|---|
| Form AZ LLC (Articles of Organization) | ACC eCorp | 50∗∗filing;optionalexpediteabout∗∗50** filing; optional expedite about **35 | Often 1–3 weeks standard; faster if expedited | ACC Corporations Division |
| AZ Trade Name (DBA) (optional) | AZ Secretary of State – Trade Names | Commonly 10∗∗;optionalexpediteoften∗∗10**; optional expedite often **25 | A few days to a few weeks | AZSOS – Business |
| EIN (federal) | IRS EIN Online | $0 | Immediate online (when system is open) | IRS – EIN |
| Arizona TPT license (select Gilbert) | AZTaxes.gov | $12 per location | Often 1–10 business days, sometimes faster | ADOR – TPT License |
| Gilbert zoning/building/fire approvals | Gilbert Development Services | Varies by permit | Varies (days to weeks) | Town of Gilbert |
| Health permits (if food/pools) | Maricopa County ESD | Varies (plan review + permit fees) | Plan review adds weeks if construction | Maricopa County |
| Unemployment insurance (UI) employer account | DES UI – Employer | $0 to register | Same/next day for account | AZ DES – UI Tax |
| Workers’ comp insurance | Private carrier or self-insure (ICA) | Premium varies | Policy effective per carrier | Industrial Commission of Arizona |
| FinCEN BOI report | FinCEN BOI Filing | $0 | Existing companies were due January 1, 2025; newly formed in 2025: due within 30 days | FinCEN |
Sources: linked agency pages above. Confirm fees before you file.
Step 1: Form your Arizona business (LLC/corporation/sole prop) and protect your name
Most small businesses in Gilbert choose an LLC for liability protection and simplicity. Here’s the practical path.
- Form an LLC online at ACC eCorp. Current LLC Articles of Organization fee is commonly 50∗∗;expeditedserviceistypicallyanextra∗∗50**; expedited service is typically an extra **35. Source: ACC Corporations Division (verify current fees on the ACC fee schedule page).
- Pick a unique name. Search the ACC entity database at ACC eCorp – Search to avoid rejections.
- If you’ll brand under a name different from your legal entity name, file an Arizona Trade Name (DBA) with the Secretary of State at AZSOS – Trade Names & Trademarks. The trade name filing fee is commonly 10∗∗,withoptionalexpeditedprocessingoften∗∗10**, with optional expedited processing often **25. Source: AZSOS – Business Services (confirm current fees).
- Publication requirement: Arizona’s publication rule does not apply in counties where the ACC posts notices online. If your known place of business is in Maricopa County (Gilbert), publication is not required. Source: ACC – Publication Requirements (see publication guidance).
- Get your EIN free from the IRS at IRS EIN Online. It’s $0. Never pay a third-party for this.
- BOI report to FinCEN: Most LLCs and corporations must file a Beneficial Ownership Information (BOI) report. Existing reporting companies were due by January 1, 2025. Companies created on or after January 1, 2025 must file within 30 days of formation. File free at FinCEN BOI. Source: FinCEN.
Reality checks:
- Arizona LLCs do not file annual reports with the ACC, and there is no state LLC franchise tax. Corporations do file annual reports. Source: ACC – Annual Reports.
- Name conflicts and missing signatures are the most common ACC rejections. Use the ACC templates and read the instructions on each filing screen carefully. Source: ACC – eCorp.
What to do if this doesn’t work:
- Call the ACC Corporations Division at 602-542-3026 for filing questions, or schedule help through the contact form on ACC Corporations. If you need hands-on help, book a free session with the Arizona SBDC or a SCORE mentor at SCORE Greater Phoenix.
Step 2: Confirm your Gilbert location, zoning, and buildout before you spend money
Lease problems and missed permits are expensive. Secure approvals up front.
- Start with a zoning/permit check for your address at Gilbert – Development Services. Ask about:
- Is your use allowed in the zoning district?
- Do you need a Use Permit or Administrative Use Permit?
- Will you need tenant improvements (TI) and building permits?
- Do you need a new Certificate of Occupancy?
- Fire code requirements (hoods, sprinklers, alarms, extinguisher type).
- Sign permits: wall signs, monument signs, window coverage.
- If you’re home-based inside Gilbert, confirm “home occupation” rules. Many home businesses are allowed with limits on signage, traffic, noise, and on-site inventory. Start at Development Services and the Town Code via Gilbert – Town Code.
- Construction or buildout? You’ll likely need plans stamped by a design professional, building permits, inspections, and a final approval from Building Safety and Fire. Processing ranges from a few days (simple) to several weeks (full TI). Source: Gilbert – Development Services.
- Dust control for construction and many outdoor activities in Maricopa County requires permits. See Maricopa County Air Quality – Dust Control.
Reality checks:
- Many leases make you responsible for code compliance. Negotiate contingencies (permit approval, TI timeline) before you sign.
- Don’t install signs or do interior work before approvals. Unpermitted work can trigger stop-work orders and rework.
What to do if this doesn’t work:
- Ask for a pre-application or pre-submittal meeting through Gilbert Development Services. If you need quick options, consider move-in-ready spaces (no TI) or a coworking office. For fallback, run home-based (if allowed) while you search for a compliant space.
Step 3: Register your Arizona Transaction Privilege Tax (TPT) license and understand filing
If you make taxable sales or engage in taxable activities in Gilbert, you must register with ADOR for TPT and list Gilbert as a location.
- Apply at AZTaxes.gov. The TPT license fee is $12 per location. Source: ADOR – TPT License.
- Add all cities where you do business. If you will sell in Gilbert, check “Gilbert” in your application. Centralized licensing means ADOR handles both the state and city TPT accounts. Source: ADOR – TPT.
- Choose correct business classifications (retail, restaurant/bar, contracting, rental, amusements, etc.). When in doubt, call ADOR at 602-255-3381 / 800-352-4090 to avoid misclassification and penalties.
- Filing frequency and due dates: ADOR assigns filing frequency based on tax liability. TPT returns are commonly due on the 20th of the month after the reporting period. Confirm your frequency and due date in your AZTaxes account. Source: ADOR – TPT Filing & Payment.
- Rate lookups: Use the state’s official tool to get combined rates for Gilbert by address and classification. See ADOR – Tax Rate Lookup. Don’t guess rates.
- Annual renewal: TPT licenses renew each year. Renewal is due by January 1 and the renewal fee is $12 per location. Late renewals risk penalties. Source: ADOR – TPT License Renewal.
Reality checks:
- “Sales tax” is the business’s TPT—not a pass-through tax—so filing and payment are your responsibility even if you collect from customers.
- If you sell via marketplaces (Amazon, Etsy, etc.), marketplace facilitators often collect/remit TPT on your marketplace sales. You still may need a TPT license for your direct sales. Source: ADOR – Marketplace Facilitators.
What to do if this doesn’t work:
- Call ADOR at 602-255-3381 or 800-352-4090. Ask for help picking classifications and setting up your AZTaxes account. For hands-on help, book a session with the Arizona SBDC.
Step 4: Employer accounts, payroll basics, and required insurance in Arizona
If you’ll hire in Gilbert, handle these registrations before first payroll.
- Register for Arizona employer withholding at AZTaxes.gov when you set up TPT. Withholding registration is $0.
- Register for unemployment insurance (UI) at Arizona DES – UI Tax Employer. There’s no fee to open an account. Source: AZ DES – UI.
- Workers’ compensation is required for Arizona employers (with limited exceptions). Get a policy from a private carrier or apply to self-insure through the Industrial Commission of Arizona. Failure to carry coverage can lead to penalties and personal liability.
- E-Verify. Arizona law requires employers to use E-Verify for new hires. Enroll at the federal site: E‑Verify.
- New-hire reporting. Report new hires to Arizona’s New Hire Reporting Center. See Arizona New Hire Reporting (navigate from DES if the direct link changes).
Reality checks:
- Arizona minimum wage changes annually based on inflation. Verify the current rate before you run payroll. Source: Industrial Commission of Arizona – Labor (see minimum wage page).
- Payroll tax deposits and returns have strict deadlines. Build automation with a reputable payroll provider.
What to do if this doesn’t work:
- Contact the ICA for workers’ comp questions via Industrial Commission of Arizona. For payroll setup help, consider using a payroll service, or get free assistance from the Arizona SBDC.
Step 5: Industry-specific licenses and permits (what Gilbert businesses commonly need)
Some of these are county- or state-level, even if your storefront is in Gilbert.
| Business type/activity | What you likely need | Where to get it | Notes / fees |
|---|---|---|---|
| Restaurant, cafe, bakery (non-cottage) | County plan review + food establishment permit; TPT | Maricopa County ESD and AZTaxes.gov | Fees vary by risk/size. Apply before buildout. |
| Cottage food (home bakery/foods allowed by rule) | ADHS cottage food registration; TPT if taxable sales | ADHS – Licensing: Food and AZTaxes.gov | State registration commonly $0; check product list/label rules. |
| Mobile food unit (food truck/cart) | MCESD mobile permit; commissary agreement; TPT | Maricopa County ESD and AZTaxes.gov | Uniform statewide standards apply; verify parking/zoning with Gilbert. |
| Salon, barber, spa | State professional license + establishment license; TPT | AZ Board of Barbering & Cosmetology and AZTaxes.gov | Verify TI (plumbing/ventilation) with Gilbert before lease. |
| Contractor (residential/commercial) | Registrar of Contractors license; TPT (contracting classifications) | Arizona ROC and AZTaxes.gov | Bond/experience/testing required; dust permits for some jobs. |
| Childcare center/preschool | ADHS childcare license; zoning/building/fire approvals | ADHS – Child Care Licensing and Gilbert Development Services | Strict ratios/layout; long lead time; buildout-first planning is key. |
| Liquor (on- or off-premise) | Liquor license (series varies); local recommendation; TPT | AZ Dept. of Liquor (DLLC) and AZTaxes.gov | Fees vary by license series; background checks; timeline weeks–months. |
| Tobacco/vape retail | State tobacco retail licensing (see agency updates) | Check the state’s official agency pages linked from AZDHS – Licensing or DIFI | Requirements have changed; verify current 2025 rules and fees. |
| Real estate brokerage | ADRE broker license; entity/DBA approvals | Arizona Dept. of Real Estate | Education/exam/DBA steps required. |
| Auto dealer | ADOT MVD dealer license; bonding; site requirements | ADOT – Dealer Services | Pre-license inspection and signage rules apply. |
| Massage therapy establishment | State therapist licenses; establishment permit | Arizona Board of Massage Therapy | Verify zoning and client parking. |
| Pools/spas (public) | MCESD permits; certified operator | Maricopa County ESD | Inspections prior to operation. |
Sources: linked agency pages. Fees change—use the official fee schedules for exact amounts.
What to do if this doesn’t work:
- If you can’t nail down which permits you need, set a free consult with the Arizona SBDC Network. For multi-agency situations (e.g., restaurant + liquor + patio buildout), hold a pre-application meeting with Gilbert Development Services to coordinate.
Step 6: Signs, special events, home-based, and other Gilbert-specific points
- Sign permits: Most exterior signs in Gilbert need permits (wall signs, monument signs, some window signage). Start at Gilbert – Development Services. Confirm size, lighting, and placement before ordering signage.
- Temporary events: Food booths, fairs, and pop-ups may need a temporary event permit and county food permits. Coordinate with the venue, the Town, and MCESD. See Maricopa County ESD – Temporary Events.
- Home-based businesses: Check the Town Code for allowable home occupations and limits on signage, customer trips, and equipment. Start here: Gilbert – Town Code. If your activity impacts traffic or neighbors, expect limits or denial.
- Alarms and security: If you use a monitored alarm, some jurisdictions require alarm permits to reduce false alarms. Check Gilbert Police’s page via Gilbert – Police Department for current rules.
What to do if this doesn’t work:
- Ask Development Services to clarify whether your specific sign or activity needs a permit. If a temporary location falls through, consider licensed shared kitchens, coworking, or vendor markets where the site already meets code.
Real-world Gilbert examples (walkthroughs)
These are based on how agencies actually work in Arizona. Always verify your exact details with the linked offices.
A. Home bakery in Gilbert (cottage food)
- Form your LLC with ACC (50∗∗,optionalexpedite∗∗50**, optional expedite **35) or operate as a sole proprietor. Source: ACC – eCorp.
- File your free cottage food registration with ADHS (confirm requirements/allowed foods and labeling). Source: ADHS – Licensing.
- If you sell taxable goods, get a TPT license at AZTaxes.gov and select “Gilbert” as a location ($12 per location). Source: ADOR – TPT License.
- Check home occupation rules for customer pickups and any signage limits at Gilbert – Town Code.
- If you sell at farmers markets or events, follow temporary event rules and bring your labeling/handwashing setup as required by MCESD for sampling (if allowed). Source: MCESD.
Timeline reality:
- ADHS registration is usually quicker than a full commercial kitchen permit. TPT licensing at ADOR can be same week. Home occupation rules apply immediately.
What to do if this doesn’t work:
- If your products aren’t allowed as cottage foods, you’ll need a permitted commercial kitchen (MCESD plan review). Consider renting a licensed shared kitchen while you scale.
B. Sit-down restaurant in Gilbert
- Before signing your lease, run zoning/occupancy and TI questions with Gilbert – Development Services.
- Submit plans for MCESD plan review (kitchen layout, equipment, plumbing) and for Town building/fire permits. Source: MCESD.
- Apply for your TPT license ($12 per location) at AZTaxes.gov. Source: ADOR – TPT License.
- Hiring? Register employer withholding (AZTaxes) and UI (DES). Get workers’ comp coverage.
- If alcohol is planned, begin the DLLC liquor license process early (series depends on service model). Source: Arizona DLLC.
- Before opening, pass final health inspection (MCESD) and final building/fire inspections. Don’t advertise a grand opening date until you have approvals in hand.
What to do if this doesn’t work:
- If TI costs balloon, consider a second-generation restaurant space (hoods, grease interceptor in place). If liquor licensing delays arise, open alcohol-free and add service later.
C. Mobile food truck based in Gilbert
- Verify parking/commissary and zoning rules with Gilbert – Development Services. Some sites won’t allow long-term parking or sales.
- Obtain a mobile food unit permit from MCESD (vehicle/cart plan review). Source: MCESD.
- Get TPT license (add “Gilbert” and any other cities where you operate) at AZTaxes.gov for $12 per location. Source: ADOR – TPT License.
- If you’ll attend events, confirm the event’s permits and your temporary requirements with MCESD.
What to do if this doesn’t work:
- If parking or zoning is tough, operate at permitted events and private sites with approvals, or partner with breweries/taprooms that allow food trucks under their site permits.
Common pitfalls and how to avoid them
- Forgetting to select “Gilbert” on your ADOR TPT license. If you sell in Gilbert but didn’t add the city on your license, your returns will be wrong. Fix in AZTaxes.gov or call ADOR at 602-255-3381.
- Signing a lease before checking occupancy and TI requirements. Some uses need expensive upgrades (grease interceptor, fire sprinklers, ADA restrooms). Use Gilbert Development Services first.
- Starting construction without permits. Unpermitted work triggers stop-work orders and delays approvals.
- Wrong TPT classification. Misclassifying sales leads to notices, penalties, and amended returns. Use ADOR’s guidance or call 602-255-3381.
- Missing BOI deadlines. If you formed in 2025, you have 30 days to file with FinCEN. Existing companies were due by January 1, 2025. Source: FinCEN – BOI.
- Not carrying workers’ comp when hiring. Arizona requires it. Check Industrial Commission of Arizona.
- Health permit sequencing for food businesses. County health plan review must precede or run alongside your TI permits. Coordinate MCESD with Town reviews.
What to do if this doesn’t work:
- If you’ve already tripped a pitfall, contact the relevant agency immediately (ADOR, MCESD, Gilbert Development Services). Proactive correction usually reduces penalties. For triage, contact the Arizona SBDC Network.
Renewals and ongoing compliance
| Item | Who it applies to | Due date/frequency | Cost | Source |
|---|---|---|---|---|
| TPT license renewal | Businesses with TPT license | Annually by January 1 | $12 per location | ADOR – TPT License Renewal |
| TPT returns | Taxable businesses | Often due the 20th after period end | Varies by tax owed | ADOR – TPT Filing |
| Health permits (food/pools) | Food establishments, public pools | Typically annual renewal | Varies | MCESD |
| Workers’ comp policy | Employers | Continuous; audit annually | Premium varies | ICA |
| Liquor license | Bars/restaurants/retailers | Renewal cycles vary | Varies by series | DLLC |
What to do if this doesn’t work:
- If you miss a deadline, contact the agency right away and ask about late fees, penalty abatements, and how to get current. Keep proof of filing and payment receipts.
Gilbert tax basics: what’s actually taxed and at what rate?
- Arizona’s TPT is categorized by business activity. Some common categories include retail, restaurant/bar, amusement, transient lodging (hotel/short-term rental), commercial lease, and contracting. Source: ADOR – TPT.
- Combined rates differ by city and classification. Always use the state’s rate lookup tools or published rate tables. Source: ADOR – Tax Rate Lookup.
- Contracting has its own rules for prime contractors and subcontractors. Don’t assume you can use retail rates. Source: Model City Tax Code.
What to do if this doesn’t work:
- Call ADOR at 602-255-3381/800-352-4090 with your exact activity and address. Ask specifically how to classify your sales in Gilbert and where to report them on the TPT return.
Inclusivity, diversity, and accessibility resources (Arizona-focused)
- Women-owned certification (federal contracting): See SBA’s Women-Owned Small Business (WOSB) program. Guidance and application at SBA – WOSB Program.
- Veteran-owned certification: SBA’s Veteran Small Business Certification (VetCert) is the official path for federal set-asides. See SBA – Veteran Assistance Programs.
- Minority/disadvantaged business: The Arizona Unified Certification Program (UCP) for DBE is managed through ADOT. Start at ADOT – DBE Program.
- Small business procurement support: Arizona’s APEX Accelerator (formerly PTAC) helps with registrations and bids. See Arizona APEX Accelerator (Arizona Commerce Authority).
- LGBTQ+ business certification: The National LGBT Chamber of Commerce offers nationally recognized certification. See NGLCC Certification.
- Disability-owned business certification: National programs include the Disability:IN certification. See Disability:IN – Supplier Diversity.
- Immigrant-owned and language access: Many Arizona agencies offer Spanish-language resources and interpretation on request. For TPT, start at Arizona Department of Revenue. For Gilbert permits, request language accommodation via Gilbert – Development Services.
- Free local advisors: Arizona SBDC Network and SCORE Greater Phoenix provide mentoring and training to entrepreneurs across all backgrounds.
What to do if this doesn’t work:
- If you’re turned away or told “we don’t do that,” ask for the agency’s ADA/Title VI coordinator or language access assistance. Escalate through the agency’s ombuds or the Arizona Commerce Authority’s small business team at Arizona Commerce Authority.
Handy reference: who to contact for what
| Topic | Agency | Website | Phone |
|---|---|---|---|
| TPT license, filing, rates | Arizona Department of Revenue | azdor.gov – TPT and AZTaxes.gov | 602-255-3381 / 800-352-4090 |
| Entity filings (LLC/corp) | Arizona Corporation Commission | ACC eCorp | 602-542-3026 |
| DBA (trade name) | Arizona Secretary of State | AZSOS – Trade Names | 602-542-4285 (main) |
| Zoning/permits | Town of Gilbert – Development Services | Gilbert Development Services | See site directory |
| Building/fire inspections | Town of Gilbert | Gilbert Development Services | See site directory |
| Food & pool permits | Maricopa County Environmental Services | MCESD | 602-506-6616 |
| UI employer accounts | AZ Dept. of Economic Security | uitax.az.gov | See site contact |
| Workers’ compensation | Industrial Commission of Arizona | azica.gov | 602-542-4661 (main) |
| Liquor licensing | Arizona DLLC | azliquor.gov | 602-542-5141 |
| Contractor licensing | Arizona ROC | roc.az.gov | 602-771-2800 |
| Auto dealer licensing | ADOT MVD – Dealer Services | ADOT Dealers | 602-712-7571 (ADOT, general) |
| Free advising | Arizona SBDC Network | azsbdc.net | See site |
| Free mentoring | SCORE Greater Phoenix | SCORE Phoenix | 602-745-7250 (SBA AZ) |
Notes: Use the websites for the most current phone lines and email options. Where we list main numbers, agencies may publish alternate numbers for specific divisions.
“Do I need this?” matrix for common Gilbert business scenarios
| Scenario | TPT license (ADOR) | Gilbert permits | County/state license |
|---|---|---|---|
| Online retail from home in Gilbert | Usually yes (retail) | Home occupation rules; sign limits | None unless regulated goods |
| Professional services office (e.g., CPA) | Often no TPT (many services non-taxable) | Zoning/occupancy; signage | Professional licensure (if applicable) |
| Restaurant | Yes (restaurant/bar) | TI permits, fire, signs | MCESD food permit; DLLC if alcohol |
| Mobile food truck | Yes | Zoning for stops/parking | MCESD mobile unit permit |
| Short-term rental (STR) | Yes (lodging) | Possible local STR rules; HOA/condo rules | Follow state STR law; TPT via ADOR |
| Retail boutique | Yes (retail) | Signs; TI if needed | None unless regulated products |
| Construction contractor | Yes (contracting class) | Jobsite permits; dust control | ROC license; possibly ADOT if public work |
| Salon/barber | Yes (retail/services mix) | TI, occupancy | State board establishment + individual licenses |
Always confirm classification and rate at ADOR. Some services become taxable when bundled with tangible goods or when renting property.
Fees you can plan for (Arizona-specific; verify before paying)
| Item | Amount (typical) | Notes | Source |
|---|---|---|---|
| AZ LLC Articles of Organization | $50 | Online filing at ACC eCorp | ACC – Corporations |
| ACC expedited service (optional) | ~$35 | Faster processing | ACC – Corporations |
| Arizona Trade Name (DBA) | commonly $10 | Optional; speeds brand use | AZSOS – Trade Names |
| EIN | $0 | IRS direct only | IRS – EIN |
| TPT license (per location) | $12 | Annual; renewal due Jan 1 | ADOR – TPT License |
For health, liquor, contracting, and other permits, fees vary widely by activity, size, and risk. Use the agency fee pages linked above to budget accurately.
Timelines you should expect (realistic ranges)
- ACC LLC formation: standard often 1–3 weeks; expedited faster. Source: ACC – eCorp.
- TPT license issuance: online applications often show in your AZTaxes account within days, but allow up to 1–2 weeks. Source: ADOR – TPT.
- MCESD food facility plan review: add weeks for review and responses, plus construction time and final inspection. Source: MCESD.
- Gilbert building permits: minor permits may be days; tenant improvements can take weeks from submittal to final. Source: Gilbert Development Services.
- Liquor licensing: multi-week to months (background checks, posting, local recommendation). Source: DLLC.
What to do if this doesn’t work:
- If a timeline slips, ask the reviewer for a status and any missing items. Many delays trace to incomplete submittals. Consider hiring a local architect/permit expeditor for complex TI.
What documents to have ready (speeds approvals)
- Entity info: ACC file number, Articles of Organization/Inc., statutory agent details.
- EIN letter from IRS.
- Lease or property owner authorization (for permits/submittals).
- Site plan/floor plan. For TI: construction drawings, MEP plans, hood/grease plans as needed.
- Health documentation for food: equipment schedule, menu, HACCP where required, commissary letter (mobile units).
- Insurance/bonds where required (ROC, DLLC, auto dealer, etc.).
- Prior approvals/clearances (e.g., fire alarm/sprinkler, dust control permits).
What to do if this doesn’t work:
- If you lack plans or owner authorization, you won’t clear permits. Pause the process, gather documents, or use a design professional to prepare compliant plans.
FAQs (Arizona- and Gilbert-specific)
- Do I need a Gilbert “business license” to open?
Most tax licensing is through the state (ADOR TPT). You do need local permits for land use, building, fire, and signs. Start at Gilbert Development Services and ADOR – TPT License. - How much is the Arizona TPT license?
$12 per location (annual). Renew by January 1 each year. Source: ADOR – TPT License. - When are TPT returns due?
Often the 20th of the month following the reporting period (monthly filers). Frequencies vary. Source: ADOR – TPT Filing. - Do Arizona LLCs file annual reports?
No annual reports for LLCs. Corporations do file. Source: ACC – Annual Reports. - I sell only on Etsy/Amazon. Do I still need TPT?
Marketplace facilitators typically collect/remit TPT on marketplace sales, but you may need a TPT license for direct sales. Source: ADOR – Marketplace Facilitators. - Are cottage foods allowed in Gilbert?
Yes, under Arizona’s statewide program (registration with ADHS). Follow home occupation rules locally. Source: ADHS – Licensing (Food) and Gilbert – Town Code. - Do I need workers’ comp in Arizona?
Yes, if you have employees (few exceptions). Source: Industrial Commission of Arizona. - Do I need a liquor license for beer/wine tastings?
Yes. The required series depends on your use (on-premise, off-premise, sampling). Source: DLLC. - What about short-term rentals in Gilbert?
You need TPT for lodging and must follow state/local STR rules. Verify HOA/condo restrictions and local notices. Start with ADOR – TPT and Town Code at Gilbert – Town Code. - Do I have to file the new BOI report?
Most LLCs/corporations must. Existing companies were due January 1, 2025; new entities in 2025 must file within 30 days. Source: FinCEN – BOI.
“If this doesn’t work” – fallback options by situation
| Situation | Plan B |
|---|---|
| You can’t find a compliant retail/restaurant space | Look for second-gen spaces; reduce scope to a food truck or cottage food; use licensed shared kitchens |
| Your TPT classification seems unclear | Call ADOR directly; use SBDC/SCORE; avoid filing until you confirm |
| Liquor license delayed | Open without alcohol and add later; partner with a nearby licensed venue for events |
| Health permits stalled | Request a review meeting with MCESD; hire a local food facility designer |
| Buildout over budget | Scale down TI; negotiate landlord contribution; phase your build |
| Can’t hire fast enough to open | Start by-appointment or limited hours; outsource delivery; delay services needing additional licenses |
Sources for help: Arizona SBDC Network, SCORE Greater Phoenix, and the agency contacts listed earlier.
Source links and verification notes (official, stable pages)
- Arizona Department of Revenue (TPT license, filing, renewal):
ADOR – Transaction Privilege Tax
ADOR – TPT License
AZTaxes.gov – Apply/File - Arizona Corporation Commission (LLC filings, fees, publication):
ACC – Corporations Division
ACC eCorp Portal - Arizona Secretary of State (trade names):
AZSOS – Trade Names & Trademarks - Town of Gilbert (zoning, permitting):
Gilbert – Development Services
Gilbert – Town Code - Health and food permits:
Maricopa County Environmental Services Department
Arizona Department of Health Services – Licensing - Employment and insurance:
Arizona DES – UI Tax Employer
Industrial Commission of Arizona
E‑Verify - Professional/industry licensing:
Arizona Registrar of Contractors
Arizona DLLC (Liquor)
Arizona Board of Barbering & Cosmetology
Arizona Department of Real Estate
ADOT – Dealer Services
ADOT – DBE Program - Federal BOI:
FinCEN – BOI
All links point to official or well‑established sources. Always verify current fees and deadlines on the linked pages.
What to bring to in-person meetings (Town or County)
- A one-page summary of your concept (menu/services, hours, seat count, occupancy, equipment list).
- Site address and any drawings (even rough sketches help staff advise you).
- Photos of the space (interior/exterior), especially where you plan to put signs or equipment.
- A list of specific questions (sprinklers, grease, hood type, restrooms, parking, ADA access).
- Your planned timeline and opening date target.
What to do if this doesn’t work:
- Ask for a pre-application meeting or “concept review.” You’ll get multiple reviewers in the room (planning, building, fire) to spot issues early.
Quick checklists you can copy
- Before you sign: verify zoning, parking, occupancy, TI needs, and utilities at Gilbert Development Services.
- Before buildout: submit plans, pay permit fees, schedule inspections; coordinate with MCESD if food.
- Before opening: TPT license issued; health permits in hand; certificate of occupancy; fire final; sign permits approved.
- After opening: set TPT filing frequency/reminders; renew annual permits; keep workers’ comp active; track BOI updates (ownership changes require updates to FinCEN).
What to do if this doesn’t work:
- If you can’t meet your launch date, soft open with limited services that already meet approvals. Communicate delays to customers and avoid operating without permits.
About This Guide
- Audience: People who need a practical, accurate guide to getting legally open in Gilbert, Arizona—without fluff.
- Scope: This covers entity setup, Arizona TPT licensing, Gilbert zoning/permits, county/state industry permits, employer requirements, renewals, and common pitfalls.
- Vetting: This guide cites official Arizona and Town of Gilbert sources. Laws, fees, and rules change. Where exact 2025 figures could not be confirmed here, we linked directly to the official page so you can verify in minutes.
- Independence: This guide is informational and not legal or tax advice. For complex cases (multi-use properties, alcohol, large buildouts), consider hiring a local attorney, CPA, and permit consultant.
Disclaimer
This guide is for general information only and does not replace legal, tax, or compliance advice for your specific situation. Program details, fees, deadlines, forms, and interpretations can change at any time. Always verify current requirements directly with the relevant agency:
- Town of Gilbert: Development Services
- Arizona Department of Revenue (TPT): ADOR – TPT / AZTaxes.gov
- Arizona Corporation Commission: ACC eCorp
- Maricopa County Environmental Services: MCESD
- Industrial Commission of Arizona: azica.gov
- FinCEN BOI: fincen.gov/boi
If you find conflicting information, contact the agency directly or get help from the Arizona SBDC Network.