RESIDENTIAL RENTAL PROPERTIES

NOTE:

• All rental property owners, property management companies or brokers that do not file for a business license will be in violation of the city code and could face a penalty. 
• All rental property must be registered with the Maricopa County Assessor’s Office. Failure to register a rental with the county could result in a $150 violation per day. 
• All rental income is subject to sales tax. The Arizona Department of Revenue collects the sales tax for the City of El Mirage. You must obtain a Transaction Privilege Tax license and submit a copy of the license with your business license application.

Owners 

Private owners with rental property in El Mirage are required to obtain a business license. Business licenses for privately owned rental properties in El Mirage are $25 per calendar year for the first rental, and an additional $10 per calendar year for each rental thereafter. Applications are available online, by mail, or in person, at 12145 NW Grand Ave. If changes occur throughout the year such as acquiring or selling property, you must submit a business update form to the Finance Department within 10 days of the occurrence. Please submit your form by email, mail, or in person at 12145 NW Grand Ave, El Mirage, AZ 85335.

Property Management Companies or Brokers

Property Management Companies or Brokers managing property for owners are required to obtain a business license. Business licenses for property management companies are $100 per calendar year, regardless of the number of properties you manage. You must furnish a list of all property addresses, owner names, and the monthly rent amount. Applications are available online, by mail, or in person, at 12145 NW Grand Ave. If changes occur throughout the year such as acquiring another property or no longer managing a property, you must submit a business update form to the Finance Department within 10 days of the occurrence. Please submit your form by email, mail, or in person at 12145 NW Grand Ave, El Mirage, AZ 85335.

Renters

Renters that sublease any portion of the property must obtain a business license and pay sales tax on the income they collect. The business license fee is $100.00 per calendar year. Applications are available online, by mail, or in person at 12145 NW Grand Ave, El Mirage, AZ 85335.

Flow Chart- Steps to Obtaining a Business License
Residential Rental Property Brochure
Commercial Rental Property Information
Landlord - Tenant Act

For more information contact the El Mirage Finance Department at 623-876-2965 or by email.