You must be licensed and pay tax if you are engaged in the business of Local Advertising by billboards, direct mail, radio, television, or any other means within the City of Phoenix. Tax is due on the 20th day of the month following the month in which the revenue was recognized. The tax on advertising is due to the city in which the dissemination occurs. In most cases the dissemination occurs at the facility.
Billboards are taxable at the location of the billboard.
Commonly Designated Business Entity is defined as any business selling or providing a product or service to customers under a common business name or style, even though more than one legal entity may be conducting business using the same business name such as a franchise or license. A nationwide business conducting business in Arizona is a commonly designated business activity. The advertising of a national fast food restaurant, where all the stores are essentially the same, is taxable advertising even if the advertisement is generated from a national headquarters from an out of state location. A product which may be purchased only from an out of state supplier. If an advertiser is unable to collect advertising tax from the client, the advertiser may assign the obligation to the City.