Arizona LLC Annual Report: Not Required, and $0 a Year to the ACC

Does an Arizona LLC Pay an Annual Fee or Renew Every Year?

No. The ACC’s FAQ says: “No, LLCs are not required to file annual reports. Pursuant to Arizona law, only Corporations are required to file annual reports, on or before their prescribed due date.”

The Arizona LLC Act (Title 29, chapter 7 of the Arizona Revised Statutes) has no annual report section. After the $50 articles of organization, nothing in it puts a yearly filing requirement or fee on an Arizona limited liability company, and a foreign LLC with an Arizona registration is in the same position after its one-time $150 registration statement.

The $10 certificate is the one item mailers sell. The ACC’s consumer alerts also flag letters asking for “annual minutes,” which no Arizona statute requires an LLC to file; questions go to the Corporations Division at (602) 542-3026.

TPT license

An LLC that sells or rents anything subject to Arizona's transaction privilege tax needs a license from ADOR, the Arizona Department of Revenue. Under A.R.S. 42‑5005 it costs $12 once and renews for free each calendar year.

City license

Renewed together with the TPT license, for up to $50 per city. It is due January 1 and becomes delinquent after the last business day of January, with a civil penalty of up to $25 per city (A.R.S. 42‑1125).

Thirty Days to Put a New Member, Agent or Address on File

Arizona’s articles of organization name the people behind the LLC: every member when the members run it, or, when managers run it, each manager and each owner of a 20% interest or larger (A.R.S. 29‑3201). With no annual report to refresh that list, the articles themselves are updated, within 30 days of the change, under A.R.S. 29‑3202.

A member joins or leaves (member-managed), or a manager or 20% owner does (manager-managed)

$25Articles of Amendment, within 30 days. An address change for an existing member or manager goes on the cheaper form below.

New statutory agent, new principal address, or a new address for the agent, a member or a manager

$5Statement of Change, within 30 days. In March 2023 the ACC announced instant approval for online statements filed by a domestic LLC in good standing and active, with nothing attached.

Skipping an amendment costs twice. Until the articles are amended, the LLC may not bring a lawsuit in an Arizona court over a contract made in its name (A.R.S. 29‑3202(J)), and the omission is a ground for administrative dissolution from the 31st day.

A new agent named online receives an e-mail from the ACC and has 72 hours to accept the appointment. Without that acceptance, the Arizona Business Center rejects the filing automatically, and it has to be resubmitted.

When a 30-day period ends on a Sunday or a state holiday, the filing can be made on the next business day with the same effect (A.R.S. 1‑303).

Newspaper Notice: Required Outside Maricopa and Pima Counties

Once the ACC approves the articles, A.R.S. 29‑3201(G) gives the LLC 60 days to run three consecutive notices of the filing in a newspaper circulating where the statutory agent’s street address is. A county above 800,000 residents is the exception: there the ACC posts the notice in its own online database (A.R.S. 10‑130).

In practice, the ACC’s instructions for the articles name the two counties concerned: with the agent’s street address in Maricopa or Pima, the notice appears on the ACC website automatically. Anywhere else, the LLC publishes, never before approval, and may file an affidavit of publication.

A later amendment needs the same notice, unless it only changes member or manager names or addresses, the principal address, or the statutory agent (A.R.S. 29‑3202, subsections H and I).

How an Arizona LLC Gets Dissolved Without Missing a Report, and How to Reinstate It

With no report to miss, an Arizona LLC gets administratively dissolved over its record instead. A.R.S. 29‑3708 lets the ACC start the proceeding when the LLC:

• goes 60 consecutive days without a statutory agent in Arizona, or without a principal address;
• doesn’t tell the ACC within 60 days that its agent or principal address changed, or that its agent resigned;
• skips an amendment or Statement of Change that A.R.S. 29‑3202 requires;
• leaves an ACC fee or penalty unpaid 60 days after it was due;
• doesn’t answer interrogatories from the ACC, which carry a 30-day answer period (A.R.S. 29‑3212).

An Arizona statutory agent can quit on its own. Its resignation takes effect 31 days after the ACC files it, or sooner if a new agent is named, and the agent only has to notify the LLC at the address given in its resignation (A.R.S. 29‑3117).

1. Notice of the ground

   Sent to the agent's address, or to the principal address when there is no valid agent.

2. Sixty days to cure

   Filing the missing agent, address or amendment, or showing that the ground doesn't exist, ends the proceeding.

3. Statement of administrative dissolution

   From its effective date, the LLC's activity is limited to winding up and to seeking reinstatement (A.R.S. 29‑3708(D)).

4. Six months later: the name is released

   Another business can then take it, unless the LLC has applied for reinstatement first.

Reinstatement stays open for six years after the effective date of dissolution (A.R.S. 29‑3709). The Application for Reinstatement, $100 or $135 expedited, names the LLC as it was called when dissolved, gives its statutory agent’s name and address (and the principal address if different), and a statement that each ground did not exist or has been cured.

The ACC accepts it only with every fee and penalty that was due at dissolution or would have come due since, and with articles of amendment adopting a new name if another business has taken the old one in the meantime.

The Arizona Corporation Annual Report, Due in the Anniversary Month

Corporations do file the Arizona annual report, under A.R.S. 10‑1622 for a for‑profit and A.R.S. 10‑11622 for a nonprofit. The report is due each year in the month the corporation was incorporated, on the date the ACC assigns; that day differs from one corporation to the next and is shown on its record in the Arizona Business Center (ABC, formerly eCorp).

Filing fee

The annual report filing fee is $45 for a for‑profit corporation, $10 for a nonprofit; $35 more for expedited processing. A benefit corporation adds an Annual Benefit Report, $10, to the annual report required by A.R.S. 10‑1622.

What it lists

• known place of business and statutory agent
• principal office
• directors and principal officers
• a short description of the business
• shares authorized and issued, by class
• shareholders holding more than 20%
• a certificate of disclosure
• a statement that the corporate income tax returns required by Title 43 are on file at the Department of Revenue

Extension

Up to six months, requested on or before the due date with the annual fee; the ACC grants it once the fee is received.

Where

The Annual Report option on the corporation's ABC dashboard, for online filing. A corporation behind on several years files the missing reports and pays the late fees from the same option. Corporation and LLC records sit with the ACC, not the Arizona Secretary of State.

The day after a missed due date, the record shows Pending Inactive and a for‑profit corporation starts owing $9 for each month or part of a month, 20% of the $45 fee (A.R.S. 10‑1622(F)); a nonprofit owes no penalty. If the report stays unfiled, the ACC’s Notice of Pending Administrative Dissolution/Revocation leads to dissolution, or to the end of a foreign corporation’s authority.

A dissolved corporation has six years to reinstate, for $100 on top of the missing reports, fees and penalties. The “Pending Inactive” notice belongs to this corporate sequence only: an LLC never receives one for a missing report.

A for‑profit corporation due June 12, 2026 that files on September 3, 2026 is late by two full months plus part of a third. It pays $45 and three $9 penalties, $72 in all.