Business License and Tax Information


Special Office Closure Notice

The County-City Public Works Center building will be closed to the public on Friday, November 26th. Because of this, Taxpayer Assistance staff (License, Investigations, and Tax Audit) will not be available for in-person assistance on that day. We will still have staff available by phone and by email. The County-City Public Works Center will re-open for normal business hours on Monday, November 29th, and Taxpayer Assistance will then be available again for in-person assistance.


City of Tucson Taxpayer Assistance Offices Have Moved

The City of Tucson Taxpayer Assistance Group is now 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!

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.

Contact the License Section at:

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

2022 Annual Business License Renewals

As we near the end of 2021, the City of Tucson License Section has begun to mail the annual business license renewals for 2022 as of the beginning of November and expect the last of the renewal forms to be in the mail by the first week of December.  As usual, the business license renewal fee is due January 1st, and becomes delinquent on February 1st.

If you have an active user ID on our e-Tax service online, you may log in and pay your license renewal fee by using the “Pay” screen in e-Tax to initiate an ACH payment from a savings or checking account that allows ACH debits.  If you pay using e-Tax and have any contact or mailing changes to inform us of, please email those changes using the email address above.  Please note that paper renewal forms are being mailed to all businesses with active 2021 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 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 this year, or will do so by December 31, 2021, 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.  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!


City Accepting Requests for Deferral of Quarterly Liquor Taxes for Qualifying Businesses

On September 9, 2020, Mayor and Council passed Resolution 23277.  This resolution will allow qualifying businesses with Series 6 (Full Bar) or Series 7 (Beer & Wine Bar) Liquor Licenses, issued by the State of Arizona, to defer payment of their Tucson quarterly liquor taxes normally due under Section 19-52 of the city code.  Approved deferrals are good through January 1, 2021, or until the date when establishments with such licenses are permitted to reopen per proclamation of the Governor.  An approved deferral allows the business to pay the deferred quarterly liquor taxes when the business reopens. Qualifying businesses have until June 30, 2021 to remit to the City the quarterly liquor taxes deferred, and they may ask for a payment plan.  Penalties that accrue during the deferral time will be waived once the deferred quarterly taxes are paid in full.

To qualify for the deferral, the following criteria must be met:

  1. The business was closed due to the Governor’s emergency public health proclamation.
  2. The business is current on payment with the City for all other taxes, fees, and licenses owed to the City.

To request a deferral, please send an e-mail to  The e-mail should contain the following:

  1. A list of the quarters the business wishes to defer.
  2. A written statement certifying the time period the business has been closed.
  3. A written statement of understanding that the deferred quarterly liquor taxes will be due when the business re-opens.
  4. A written request for a payment plan if one is desired.

City staff will respond regarding the approval or denial of all requests for deferral of the quarterly liquor taxes.  For any questions, please e-mail or call 520-791-4247.


Special Note Regarding Construction Contracting and the Tax Rate Increase (pdf)

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 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.


City of Tucson Tax Rate Increase--effective February 1, 2018 (pdf)

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).


ADOR Telephone and Website Quick Reference

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.


Deduction Codes Cross Reference for Retail

Deduction Codes Cross Reference for Restaurants

Deduction Codes Cross Reference for Rental of Real Property

The above files are listings showing what deduction codes to use when filing your Tucson taxes on your January 2017 TPT return with the Arizona Department of Revenue for the following activities:  retail, restaurants, and rental of real property.  More are on the way!!


Business License Process for the City of Tucson

This brochure is designed to help City of Tucson business license applicants to complete the necessary steps in the licensing process.  By answering a series of simple yes/no questions, applicants can determine the various departments they may need to contact, and how and where to contact them.  The brochure is a PDF file, best viewed using the Adobe Reader application.


Attention Special Event Vendors (including Gem Show, Street Fair, Rodeo Parade, and all other event vendors)

The City of Tucson e-Tax system can NOT be used for licensing for special events.  It can only be used to apply for regular City of Tucson business licenses.  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

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.

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.

Information Regarding Rental of Commercial Real Property Between Related Parties


e-Tax: Tucson Tax and License Online

Website               Information

Through this site you can:

  • apply for a new Tucson business license
  • file a business (sales) tax return for periods 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

Buying a Business – Important Information

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.


New Business License Downloads


Other Business Resources:

Arizona Commerce Authority (ACA)

Small Business Services (SBS) ( Free Online Resources for Developing a Successful Business:

Provides information and resources for every stage of your business development. Small Business Services collaborates with state agencies and numerous business organizations to promote entrepreneurship among small, minority-, women-owned, and disadvantaged business enterprises. In addition, they advocate on small business issues that are important throughout Arizona.

Checklist Program - designed to help you easily navigate information on what you need to know, who you need to contact and where you need to go to license your business in Arizona. It also includes contact information to statewide resources and assistance to accelerate your business growth.

Arizona Entrepreneur's Edge - Arizona's official resource guide for starting, operating and growing a business in Arizona. This guide provides general information for new business owners and serves as a reference and directory for established businesses of all sizes.

Tucson Electric Power Commercial Energy Solutions Small Business Program

TEP’s Small Business program encourages contractors to install selected high-efficiency lighting, HVAC and refrigeration measures for TEP small business customers.