No gross receipts
In short
A licensed contractor files every period, including periods with nothing to report. The return has a box for it.
In full
Holding a transaction privilege tax license creates a filing obligation, not a filing obligation conditional on income. A licensed contractor files every period, and a period with no activity is filed as a period with no activity.
The TPT-2 provides for it directly: a box at the top of the return, checked and signed, stating the taxpayer has no gross receipts to report.
The case arises constantly in contracting. Work is seasonal, projects run long, and a contractor can go months between the completion of one contract and the first receipt on the next. None of that suspends the obligation.
An MRRA-only contractor who holds no license has no reporting obligation at all — but a contractor who took a license in order to buy materials exempt and remit the retail equivalent has one, and it does not lapse in the periods when no materials are used.
Arizona Form TPT-2 (ADOR 11249, 5/19); ADOR Contracting FAQs; ADOR Modification v MRRA Summary