Ariz. Rev. Stat. § 28-8382 – License requirement; application; renewal; license tax; liability

A. A person shall not act as an aircraft dealer without first obtaining a license from the director that authorizes the person to engage in the business of an aircraft dealer.
B. A person shall apply for a license on forms prescribed or authorized by the director. The person shall submit with the application any required documents and the bond or cash deposit prescribed by section 28-8384. On approval of the application the director shall issue the license.
C. A license issued to an aircraft dealer is valid for one year and only for the person in whose name it is issued. The aircraft dealer:
1. 1. Shall display the license conspicuously in the principal place of business of the aircraft dealer.
2. 2. Shall annually renew the license.
3. 3. May not assign the license.
D. If an aircraft dealer changes the dealer's place of business, the dealer shall notify the director in writing within ten days after the change.
E. In addition to any other penalties provided by statute, a person who acts as an aircraft dealer without first obtaining a license is liable for both:
1. 1. The license tax imposed by section 28-8335 on aircraft owned by the person or held by the person on consignment for sale or exchange.
2. 2. Any transaction privilege tax or similar excise tax on the sale of any aircraft sold, exchanged or brokered by the person that is not reported and paid as required by law.