Tempe business records
Separate Tempe event days from everyday trade.
A Tempe event payout may combine art, food, admissions and booth charges that need different records and tax classifications. For a Tempe, AZ business seeking a CPA, keep the permit, item-level receipts and gross-to-net settlement together; an event-only City license exception does not by itself resolve Arizona TPT.
Local lens
Is it a continuing operation or a temporary event?
Tempe business licensing and event permits describe different situations. Mixed event receipts need enough detail to identify what was actually sold.
Tempe's mixed event ledger: distinguish permitted event-only sellers from permanent operations, then split original art, merchandise, food, admission and booth income before tax review.
Records worth sorting
Start with the detail that fits.
These are distinct local questions, not a checklist every business must complete. Confirm current requirements with the linked public authority.
- 01
Treat a permitted event-only sale as its own licensing case
The City of Tempe's event guide says a business selling only at Tempe special events with a valid event permit does not need its General Business License. Taxable sales may still require an Arizona TPT license. Keep the permit, promoter agreement, dates, state registration and settlement together; review a permanent Tempe operation separately.
Check the source - 02
Split one Tempe event payout by what was sold
Tempe's vendor guide distinguishes retail goods and crafts, prepared food, admission or games, rented tables or tents, and rented booth space. Keep product-level sales and organizer invoices identifiable before reconciling a card processor's net payout. A seller with mixed activities should not turn that single deposit into one unexamined tax category.
Check the source - 03
Document the artist and the original piece
The City of Tempe's event guide says its City-tax exception for original art sold by the artist does not remove state TPT. An artist selling originals alongside prints or merchandise should keep item descriptions, creator identity and receipts separate, then check the specific sale with ADOR before applying a treatment.
Check the source - 04
Tie a promoter's vendor roster to booth income
Arizona Revised Statutes section 42-1105(G) requires the operator of a fair, festival or other transient selling event to keep a current seller list with each vendor's name, business name and business address. Tempe's vendor guide separately lists rental of booth or vendor space as a taxable activity, with possible nonprofit exceptions. An operator should retain the roster beside booth agreements, invoices, payments and any exemption support for an accounting review.
Check the source - 05
Rebuild gross event receipts before deductions
Tempe's TPT guide tells filers to include income in gross revenue first and report deductions separately; it identifies taxes collected as part of gross receipts. Keep cash totals, card sales, refunds, tax collected and merchant fees visible instead of using only the bank deposit. Match any claimed deduction to its supporting transaction before the applicable monthly or quarterly filing.
Check the source
Bring the facts together
Let each revenue stream tell its own story.
Gather the event agreement, vendor paperwork and a sales breakdown before treating a weekend booth like a permanent storefront.
Before we talk
Tempe records and service questions
Have a different question? Start with a conversation about what matters to you.
Ask the officeDoes a seller at only one permitted Tempe event need the City General Business License?
No, if the business sells only at Tempe special events with a valid City event permit, according to Tempe's vendor guide. Taxable sales can still call for an Arizona TPT license. Keep the event permit and sales records, and review any permanent Tempe operation separately.
Is an artist's Tempe event booth completely tax exempt?
No. Tempe's event guide says its City-tax exception for original art sold by the artist does not remove state TPT. Keep originals, reproductions and other merchandise distinguishable, and check the specific sale with ADOR.
What records should a Tempe festival promoter keep for vendors and booth charges?
Keep the current vendor list required by Arizona law, including each seller's name, business name and business address. Retain booth agreements and payment records beside it because Tempe lists vendor-space rental as an event activity that may require TPT review.
Local references checked September 14, 2026. Public rules change; follow the linked sources for current requirements. The practice office is in Gilbert.
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