Effective January 1, 2017, tax licenses for all cities and towns in Arizona are administered by the Arizona Department of Revenue. The City of Tucson also requires business licenses for businesses operating in Tucson.
Important Information Before Applying
A person buying a business is liable for unpaid taxes of the seller's business. Before purchasing any business, the buyer should require the seller to provide a “Letter of Good Standing” issued by the License Section at (520) 791-4566. This document states there is no tax amount outstanding as of the date of issuance.
Additionally, if the business has a liquor license, the buyer needs to contact the Revenue Investigations Section at (520) 791-4247 to determine if a liquor complaint has been filed with the Arizona Department of Liquor Licenses and Control at (602) 542-5141 for unpaid taxes.
Please note that a large portion of the area defined as Tucson by the U.S. Postal Service is actually outside of the Tucson city limits. If you are unsure whether or not your business location (or project location for prime contractors) is inside our city limits, please consult the Pima County Assessor's website or contact the License Section for confirmation.
e-Tax: Tucson Tax and License Online
Through this site you can:
- apply for a new Tucson business license
- file a business (sales) tax return for a period PRIOR to January 1, 2017
- pay license fees and taxes due
- review account information
- contact tax and license representatives for help with any questions you may have
Business License Application and Instructions This is a PDF version of the paper business license application form (page 1) and the instruction for its completion (page 2).
Home Occupation Form This is a PDF of the supplemental application form used when a business is based from a residence inside the Tucson city limits.
License Application Identification Requirements Effective October 1, 2008, ARS § 41-1080 requires that certain forms of identification be presented when applying for a business license when the ownership is a sole proprietorship or a partnership. They are listed at this link.