Structured Sober Living Homes
On July 1, 2019 the Arizona Department of Health Services took over the licensing and enforcement of sober living homes. For more information, please see this Sober Living Fact Sheet
Privilege (Sales) Tax for Structured Sober Living Homes
Structured Sober Living Homes that provide lodging, meals, or engage in any other taxable activity, may be subject to privilege (sales) tax. See this Recovery Centers Brochure for more information on taxability. If you are conducting taxable activity, you will be required to obtain a combined Arizona and Prescott transaction privilege tax license through the Arizona Department of Revenue.