Apply for a Business License


City of Tucson Taxpayer Assistance Offices Have Moved

Effective Monday, September 13th, the City of Tucson Taxpayer Assistance Group is located in the County-City Public Works Center at 201 N Stone Ave (on the northwest corner of Stone Avenue and Alameda Street). The Taxpayer Assistance Group includes the License, Investigations, and Tax Audit sections.

The Business License counter is now located inside the Tucson Development Center, on the north side of the first floor of the Public Works Center.  Our customer service representatives can be found at the west end of the counter, facing the cashier window.  In-person “walk-in” hours are now the same as the Development Center’s hours, Monday through Thursday, 8:00am to 4:00pm.  Applicants and business owners should check in upon arrival at the QLess kiosks near the cashier window.  For in-person customer service by appointment on Fridays, please call the License Section at (520) 791-4566.

The License Section’s phone center is still open Monday through Friday, 8:00am to 5:00pm, and we are still available via email.  Also, the Taxpayer Assistance Group has a new, single, fax line, replacing all of the separate fax lines for each section:  (520) 791-3114.

The closest City parking garage to the County-City Public Works Center is the Library Garage, at 45 W Alameda St, on the south side of Alameda from the Public Works Center.  The first hour of parking at the Library Garage is free.  We look forward to serving you in our new home!


Contact the License Section at:

Phone:  (520) 791-4566
Fax:  (520) 791-3114

Mailing address:  City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210

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


Starting a New Business? 

Tax licenses for all cities and towns in Arizona are administered by the Arizona Department of Revenue.

The City of Tucson does require 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

Website               Information (pdf)

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

If you are applying for your license on e-Tax and your business location is your residence located inside Tucson city limits, please complete and return the Home Occupation Form below.

Downloadable Business License Application Form (pdf)

Download this PDF to fill out manually and mail to the mailing address above, or, if you are here in Tucson, you may come down in person to the Business License counter in City Hall, at 255 W Alameda St.  Instructions and fee information are on the back of the form (i.e., page two of the PDF).  Please note that this form is not fillable at this time.

Home Occupation Form (pdf)

Complete, sign, and return this form if you are submitting an application or a location change with a business location that is a residence inside Tucson city limits.  If you are not sure if your residence is inside Tucson city limits, feel free to contact the License Section to verify.  This form is a listing of restrictions or regulations related to home-based businesses contained in the City of Tucson's Land Use Code.  By signing the form, you are agreeing to comply with these restrictions or regulations. 

If you are returning this form in conjunction with a license application completed on our e-Tax system, you are welcome to scan and email the completed form to the email address for the License Section, listed near the top of this page.  When emailing, use a subject line of "Home Occupation Form", and be sure to include in the body of the email the FEIN used when applying on e-Tax.