Contact Us
Location: County-City Public Works Building,201 N Stone Ave, Tucson, AZ, 85701
License team customer service email: License@tucsonaz.gov
License team customer service phone: (520) 791-4566 Monday through Friday, 8 a.m. to 5 p.m.
Taxpayer Assistance Group fax: (520) 791-3114
Mailing Address: City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210
Investigations team customer service email: Tax-Investigations@tucsonaz.gov
Investigations team customer service phone: (520) 791-4247
Taxpayer Assistance Group fax: (520) 791-3114
Tax Audit team customer service email: Taxpayer-Education@tucsonaz.gov
Tax Audit team customer service phone: (520) 791-4681
Taxpayer Assistance Group fax:(520) 791-3114
2025 Annual Business License Renewals
This year there is a separate page with FAQs regarding the 2025 annual business license renewals. You can find this at Business License Renewal FAQs.
Changes Regarding Retail Tobacco Sales and Sales of "Vaping" Supplies
In late 2019, Mayor and Council passed Ordinances Nos. 11703 and 11720, which make big changes to Tucson City Code Chapter 7, Article XIX, dealing with Tobacco Retail Establishments. The biggest changes made by these ordinances are:
- The definition of “tobacco product” is changed to include devices and substances used for “vaping”
- The minimum legal sales age for tobacco products in the City of Tucson is increased from 18 to 21.
- The annual license fee for a tobacco retail license is increased to $300.
All of these changes are effective January 1, 2020. Information packages, including 2020 renewal forms for current tobacco retail licensees will be mailed the week of January 20th by the License Section.
Signs are being designed that satisfy the requirements of the tobacco retail code changes. After these have been printed, they will be mailed along with 2020 tobacco retail license certificates for tobacco retailers who have paid their renewal fees.
Businesses that have not previously fallen under the category of tobacco retail establishment, but which currently sell “vaping” supplies or other paraphernalia that are now classified as “tobacco products”, are now required to obtain a tobacco retail establishment license. The City of Tucson License Section will be reaching out to these businesses to help them come into compliance with the new law.
Ordinance #11703(PDF, 3MB)
Ordinance #11720(PDF, 692KB)
If you have received an account statement from the City of Tucson, with a credit balance, non-filed returns, or outstanding balances, please contact the appropriate Taxpayer Assistance office at the phone number or email listed at the bottom of the front page of the statement.
For all other refund requests: Effective July 1, 2019, the Arizona Department of Revenue (ADOR) administers all refund claims for Transaction Privilege (Sales) and Use Taxes for ALL taxing jurisdictions in the state of Arizona. See this link (https://azdor.gov/transaction-privilege-tax/tpt-refund) for instructions for submitting a refund claim through ADOR. All documents identified at this website, or any others requested by ADOR must be returned solely to ADOR.
The City of Tucson tax rate increased effective July 1, 2017 from 2% to 2.5% for most business activities, and increased effective March 1, 2018 from 2.5% to 2.6% for those same business activities. This is especially important to note if you are an annual filer as the city tax rate has increased from the return filed for 2017.
Effective January 1, 2019, the definition of “alteration” for commercial projects will be changing. Senate Bill 1409 simplified the definition. Prior to January 2019, commercial projects that met the following three requirements were considered alteration: 1) the price of the job was less than or equal to $750,000, and 2) the project altered 40% or less of the original square footage of the structure and 3) no more than an additional 10% of the original square footage is added to the existing structure.
As of January 1, 2019, the only requirement for a commercial project to be considered an alteration is that the price of the project be less than or equal to $750,000. Commercial projects for more than $750,000 will be considered modifications and subject to the construction contracting section (19-415) of the Tucson Tax Code.
Contracts signed prior to January 1, 2019 will be subject to the three requirements listed above.
Businesses with unfiled City of Tucson returns or underpayments for periods prior to January 1, 2017 can call the Revenue Investigations Section at (520) 791-4247 for assistance with filing any missing returns during that time period and getting their account(s) up to date.
Speculative builders and owner builders are potentially liable for city sales tax on new construction built and sold within the City. Please call Tax Audit at (520) 791-4681 to see if this could apply to you, and for more information on how to report the tax on these types of sales.
For any changes to the City of Tucson tax code, check the link to Model City Tax Code at https://modelcitytaxcode.az.gov/