Business Real Property Tax is required typically in two annual installments. This is particularly relevant if you own the building where your business is located. If you are a tenant, the cost may be passed on to you in addition to your standard lease payment or it may be included in your monthly lease payment. With the tax simplification legislation of 2014, the requirements for collecting and remitting real property taxes has changed for property owners using a property management company. Now the individual property owner must be registered with the State of Arizona and must remit the taxes under their own name. The State has issued guidelines that allow a property management company on behalf of the property owner. 

The instructions and forms can be found on the Arizona Department of Revenue website.