Every property management company is different, but at our brokerage, we file the TPT on behalf of our Landlords, as part of our monthly services to our Landlords. You should contact the Arizona Department of Revenue to apply for a business license. The cost is minimal: $14. Then you need to file monthly by the 20th, for the month prior. For example, January's TPT must be paid by Feb. 20th. The Gilbert tax is 1.5% of the amount collected. You don't have to pay TPT on the security deposit unless it's paid out to you. Hope this helps!