The Roofing Book

Permitting Authorities / Arizona / City of Show Low - Building Safety Division

Do you need a permit to replace a roof in Show Low, AZ?

Adopted code

City of Show Low - Building Safety Division

Yes, a permit is required to replace a roof in Show Low, AZ, issued by City of Show Low - Building Safety Division. The City's Building Safety FAQ answers "Do I need a building permit to replace siding or shingles?" with: "No, however if you are replacing your roof or roof sheeting a building permit is required." The FAQ does not say how it treats minor roof repairs. Building permit questions go to the Building Division at 928-532-4050.

Roof code checklist: Show Low, AZ

ItemAnswerCode citeSourceVerified
Permit to replace a roofYesshowlowaz.gov2026-10-25
Repair permit thresholdNot published
Layer limit / roof-overNot published
Deck & sheathingNot published
Drip edgeNot published
Ice & water shieldNot published
Mid-roof inspectionNot published
Impact-resistant (Class 4) roofingNot published
Wind design criteriaPublishedshowlowaz.gov2026-10-25
Adopted codePublishedshowlowaz.gov2026-10-25
Contractor license / registrationYesazleg.gov2026-10-25
Sales & use taxPublishedSec. 32-1121TPT_RATETABLE_10012026.pdf2026-10-25

Each row comes from the sourced record on this page; full wording is in the table below. "Not published" means no official source for that item was found when the record was last verified.

Jurisdiction
City of Show Low, Arizona
Jurisdiction type
city
Address
180 N. 9th Street, Show Low, AZ 85901
Contact
  • url: https://www.showlowaz.gov/page/building-safety/
  • phone: 928-532-4050
Roofing permit required
Required
Contractor registration required
Required
Registration details
  • license: STATE LAYER, applies in Show Low as everywhere in Arizona. Contractors are licensed by the Arizona Registrar of Contractors under A.R.S. Title 32, Chapter 10 (32-1101 et seq.). A.R.S. 32-1121(A)(14) exempts an unlicensed person only for one project whose aggregate contract price, including labor and materials, is "less than $1,000" and whose work is "of a casual or minor nature," and says the exemption "does not apply: (a) In any case in which the performance of the work requires a local building permit." Owner-occupants doing their own work on a structure intended solely for their own occupancy are separately exempt under 32-1121(A)(5). The specific roofing classification codes and the Registrar's own licensing page were not read for this record.
Permit process note
The City's Building Safety FAQ answers "Do I need a building permit to replace siding or shingles?" with: "No, however if you are replacing your roof or roof sheeting a building permit is required." The FAQ does not say how it treats minor roof repairs. Building permit questions go to the Building Division at 928-532-4050.
Adopted code
The City's Show Low Codes & Standards page (updated 7/8/2021) lists "Building Code: International Code, Series 2018," "Electrical Code: NEC 2017," "Mechanical Code: International Mechanic Code, Series 2018" and "Plumbing Code: International Plumbing Code, Series 2018." The page names the series rather than each individual code, and the adopting ordinance and any local amendments were not read for this record.
Wind design criteria
The City's Show Low Codes & Standards page lists "Wind Load: 90 MPH," "Exposure Zone : C," "Seismic Zone: B," "Frost Line: 18 Inches," "Snow Load - 4/12 or greater: 30 lbs live snow load" and "Snow Load- less than 4/12: 35 lbs live snow load." The page is marked "Updated: 7/8/2021."
Sales & use tax
Roofing is taxed in Arizona as Prime Contracting (business code 015) under the Transaction Privilege Tax, not as a retail sale. The Arizona Department of Revenue Transaction Privilege and Other Tax Rate Tables effective October 1, 2026 list Contracting - Prime at 6.43% for Navajo County (the 5.6% state rate plus the county rate) and at 2.00% for the City of Show Low (city code SL), a combined 8.43%. A.R.S. 42-5075(B) sets the tax base at "sixty-five percent of the gross proceeds of sales or gross income derived from the business," so the 8.43% applies to 65% of contract income. The same statute excludes from the classification "any work or operation performed by a person that is not required to be licensed by the registrar of contractors pursuant to section 32-1121."

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The City of Show Low, Arizona (Navajo County) issues building permits through its Building Safety Division at City Hall, 180 N. 9th Street. The City's Codes & Standards page lists the 2018 International Code series and the 2017 National Electrical Code, with a 90 mph wind load and Exposure C. Arizona has no statewide building code, so Show Low's own adoption controls. This listing covers the office's contact details, the code edition and design values the City publishes, the City's answer that replacing a roof or roof sheeting needs a building permit, and the state licensing and tax rules that apply to a roofer working in Show Low.

Working an insurance claim in Show Low, AZ? Everything on this page (drip edge, ice & water shield, inspections, Class 4 rules) formatted as a claim-ready evidence pack: verbatim ordinance quotes, code section cites, verification dates, and official source links, ready to attach to a supplement. See a real sample pack (PDF, 4 pages, free).

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Sources

Roofing questions: Show Low, AZ

Do you need a permit to replace a roof in Show Low, AZ?

Yes, a permit is required to replace a roof in Show Low, AZ.

Do roofing contractors need a license or registration in Show Low, AZ?

Yes. STATE LAYER, applies in Show Low as everywhere in Arizona. Contractors are licensed by the Arizona Registrar of Contractors under A.R.S. Title 32, Chapter 10 (32-1101 et seq.). A.R.S. 32-1121(A)(14) exempts an unlicensed person only for one project whose aggregate contract price, including labor and materials, is "less than $1,000" and whose work is "of a casual or minor nature," and says the exemption "does not apply: (a) In any case in which the performance of the work requires a local building permit." Owner-occupants doing their own work on a structure intended solely for their own occupancy are separately exempt under 32-1121(A)(5). The specific roofing classification codes and the Registrar's own licensing page were not read for this record.

What building code does Show Low, AZ use?

The City's Show Low Codes & Standards page (updated 7/8/2021) lists "Building Code: International Code, Series 2018," "Electrical Code: NEC 2017," "Mechanical Code: International Mechanic Code, Series 2018" and "Plumbing Code: International Plumbing Code, Series 2018." The page names the series rather than each individual code, and the adopting ordinance and any local amendments were not read for this record.