Business License and Tax Information

Location: County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701

License team customer service email:
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:
Investigations team customer service phone: (520) 791-4247
Taxpayer Assistance Group fax: (520) 791-3114

Business License Customer Service Counter

Located inside the Tucson Development Center, on the north side of the first floor of County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701

  • In-person “walk-in” hours are Monday through Thursday, 8 a.m. to 4 p.m.
  • Applicants and business owners are asked to please check in upon arrival at one of the QLess kiosks located in the Tucson Development Center.
  • In-person customer service appointments may be scheduled on Fridays by calling the License team customer service phone line at (520) 791-4566
  • The License team customer service phone is operational Monday through Friday, 8 a.m. to 5 p.m.
  • License team customer service is also available via email.


There are many parking options available for customers. The closest City parking garage to the County-City Public Works Center is the ParkTucson Library Garage, at 45 W Alameda St, on the south side of Alameda across from the Public Works Center. The first hour of parking at the Library Garage is free. The hourly parking rate is $1 per hour after that.

Third Quarter 2023 Liquor License Bills

The liquor tax charges for the third quarter of 2023 have been applied to accounts as of May 12th for liquor establishments paying on a quarterly basis, and those who had paid annual liquor tax through June 30th of this year.  Payments for either quarterly or annual liquor taxes are due by the first day of the third quarter, July 1st, and will become delinquent on July 21st.

Email notifications have been sent regarding these bills to all accounts with an email address on file in iGovServices, our tax and license system.  Paper bills should be mailed by May 26th.  Liquor establishments with delinquent liquor taxes will be mailed an account statement along with their liquor billing.  Please note that businesses with delinquent liquor taxes are not eligible for the discounted annual liquor tax.

Businesses that are eligible for the discounted annual liquor tax, and that wish to pay online, must contact the License Section to request the third quarter liquor tax charge to be changed to the matching annual liquor tax charge.

The online portal for iGovServices may be used to review charges that are current, and to submit payment for these charges using credit/debit cards or by e-check.  Registration for the online portal requires one of the following:

  • your license number(s) (now called a PIDN in iGovServices) and a four-digit security code assigned by the system and available on your second quarter liquor tax bill
  • registration using the email address on file for your license(s)

The web address for our online portal is, and instructions and information are available at Tax and License Online Services.

2023 Annual Business License Renewals

The annual business license renewals for 2023 were mailed to the business address on record by early December.  The business license renewal fee was due by the end of 2022 and became delinquent on February 1st, when penalty was assessed for non- or late payment.  Account statements will be mailed to businesses with delinquent 2023 license fees in March.

We have transitioned to a new business license and tax system named iGovServices.  The online portal allows for payments using either e-checks or credit and debit cards.  You may create a customer account using this system’s online portal and link your license(s) to this account using your license number(s) (now called PIDN(s) in the new system) and the Security Code found on your business license renewal.  The web address for the new portal is and other instructions and information about the new portal can be found on our Tax and License Online Services page.

If you pay using the new online portal and have any contact or mailing changes to inform us of, please email those changes first using the email address above, to make sure we can enter them before your new license certificate is generated.  Please use an email subject line such as "Mailing Address Change" or "Contact Info Change".  Also, please note that paper renewal forms are being mailed to all businesses with active 2022 licenses that have valid business and mailing addresses.  If you pay online for a license renewal, please do not send another payment when you receive the paper renewal form.

If you wish to pay by mail, please mail your renewal form, along with your check or money order (payable to City of Tucson), in the return envelope you receive with your renewal form.  Be sure to enter the city business license number (PIDN) in the Memo field of the check or money order.

If you wish to pay in person, please bring your renewal form to the Cashier station at the County-City Public Works Center (see Office address above).  You will be able to pay using cash, check, money order, or credit card.

If you ceased doing business prior to January 1, 2023, please do one of the following:

  1. Fill out the cancellation notice at the bottom of the front page of the renewal form and return to us without payment.
  2. Send an email to the License Section email listed above, stating the following:  your name, the name of the business, the city license number, the effective date of the closure of the business, and a brief reason for the closure.  Please use an email subject of "Cancel Business License".  You will not have to return the renewal form.

If you have sold your business or are changing the ownership of your business (e.g., from sole proprietor to an LLC you have registered with the Arizona Corporation Commission), do not send payment for your renewal, but please contact the License Section to find out what you need to do next.

If you have a question about your renewal that is not answered here, please feel free to contact the License Section using the contact information at the top of this page!

New Business License and Tax System Update

The Taxpayer Assistance Division transitioned to a new business license and tax system last summer.  We have rolled out a new online business license and tax portal to go along with it.  Applications for business licenses cannot be completed online at this time.  If you wish to submit an application by emailing it, please contact the License Section at the contact information shown at the top of the page.

This online portal is now available at  This URL has started to appear on bills sent out for license fees and taxes.  We have also started building a new webpage with information and instructions for using the online portal at  Tax and License Online Services.

Registration for the online portal requires one of the following:

  • your license number(s) (now called a PIDN in the new system) and a four-digit security code assigned by the system and available on your 2023 business license renewal form
  • registration using the email address on file for your license(s)

Taxpayers are now able to pay business license fees and taxes on the portal, using either e-checks or credit and debit cards as payment methods.  In most cases, taxpayers may also download copies of license certificates and bills for business license fees and taxes.  In the future it will be possible to apply on-line for regular business licenses and special event business licenses. 


Important Tax Information

Tax licenses for all cities and towns in Arizona are administered by the Arizona Department of Revenue (AZDOR). Learn more at the AZDOR web page.

The City of Tucson does require business licenses for businesses operating in Tucson. Please review our Apply page for information on obtaining a new business license.


Special Event Vendor Licenses

The City of Tucson does require special event business licenses for vendors conducting business at events like the Tucson Gem Mineral and Fossil Showcase, the 4th Avenue Street Fair, the Fiesta De Los Vaqueros Rodeo Parade, and all other simlar events.  For confirmation of whether you have the required licenses for events in the City of Tucson, please read the following directions:

Gem Show Vendors: Please contact the Revenue Investigations Section at (520) 791-4247, or via e-mail at

All Other Special Event Vendors (excluding vendors for the 4th Avenue Street Fair or the Tucson Rodeo Parade): Please contact the License Section at (520) 791-4566 or via e-mail at

Starting with the January 2017 tax period, all current privilege (sales) taxes for the City of Tucson MUST be filed with the Arizona Department of Revenue using the city region code 'TU'.

Any privilege (sales) tax returns for periods up to and including December 2016 should still be filed with the City of Tucson Taxpayer Assistance Group.

Liquor License Applications

Applications for liquor licenses begin with the State of Arizona Department of Liquor Licenses and Control and are then referred to the appropriate local governments. Information regarding the City application fees and review process by Mayor and Council are available on the City Clerk's website. For information regarding the amounts and billing of quarterly liquor license fees for the City, contact the License Section at (520) 791-4566.

Special Note Regarding Construction Contracting and the Tax Rate Increase(PDF, 326KB)

For the purposes of City of Tucson Regulation 19-415.3 (Construction contracting; tax rate effective date), the City has chosen to establish the tax rate effective date (February 1, 2018) as the "enactment date".

Contracts executed prior to February 1, 2018, will be subject to the current city tax rate of 2.5%, while contracts executed on or after February 1, 2018 will be subject to the new city tax rate of 2.6%. Regardless of when a contract is executed, if change orders are executed on or after February 1, 2018, they will be subject to the new city tax rate of 2.6%. Please complete and return this form(PDF, 326KB) for any contracts or projects inside Tucson city limits that qualify for this grandfathering. The form is fillable if opened in Adobe Acrobat or Adobe Reader, otherwise it may be printed and completed manually.

Once completed, it must be forwarded to the Tax Audit Section, using the contact information at the bottom of the form. Please note that this regulation only applies to the activity of construction contracting, and not to any other business activities for which contracts may have been executed.

Please note that, effective February 1, 2018, the City of Tucson Business Privilege Tax Rate has increased one tenth of a percent to 2.6 percent. This rate change is the result of the November 7th City of Tucson General Election where voters approved Propositions 202 and 203, which authorized a tax increase to support the Reid Park Zoo.

Click this link to access a flyer that lists the affected business activities and also identifies the business activities for which the tax rate did not increase (requires a PDF viewer such as Adobe Reader).(PDF, 94KB)

ADOR Telephone and Website Quick Reference(PDF, 388KB)

This was compiled from a handout distributed by ADOR at some of their recent taxpayer seminars. It lists important telephone numbers for their department, as well as a list of easy steps to locate important TPT-related information on their website.

City of Tucson Code

The entire City Code is available through this link. Refer to Chapter 19 for information regarding City privilege taxes, occupational taxes, and business licenses. Refer to Chapter 7 for information regarding regulated business licenses.

Information Regarding Rental of Commercial Real Property Between Related Parties(PDF, 386KB)

New Business License Downloads

Other Business Resources

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Arizona Commerce Authority(ACA)Small Business Services

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Checklist Program is a free, interactive resource center or “Go to Site”designed to guide start-up, growing, and out-of-state businesses to commonly requested licensing information. It also includes contact information to statewide resources and assistance to accelerate their business growth.

Develop Your Business contains information geared to assist the growth of Arizona’s small and medium-sized businesses. You will find relevant insights, tips and resources for developing and growing your business.

Tucson Electric Power EasySave Program

The EasySave program is designed to encourage small commercial customers and K-12 schools to make energy efficient equipment upgrades. Rebates are available for upgrades on lighting, refrigeration, controls and HVAC systems.

TEP’s EasySave rebates can help offset a significant portion of the up-front costs associated with installing new energy-efficient equipment. EasySave Trade Allies provide the installation services and apply the rebate to the customer’s project cost.

This program makes it easy and more cost-effective for businesses and K-12 schools to upgrade their equipment. TEP encourages customers who are interested in participating to begin the process immediately as funding is limited.