Business License and Tax Information

Contact the License Section at:

Phone:  (520) 791-4566
Fax:  (520) 791-5082

**Important Update Regarding Arizona Department of Revenue Changes to TPT Licensing and Reporting**


**Important Update Regarding Tax Rate Changes for the Public Utility Tax and Transient Rental Room Surtax**


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 (including vendors for the 4th Avenue Street Fair or the Tucson Rodeo Parade):  Please contact the Business License Section at (520) 791-4566 or via e-mail at

Municipal Tax License Renewals for 2016

The 2016 renewals for City of Tucson municipal tax licenses were mailed at the same time we mailed other business license renewals, in early December.  More information about these renewals is available here.

Contracting Changes and Privilege Tax Returns

We have set up a page with some explanations of the changes that have been made to contracting taxes, including links to some sample tax returns for different situations.

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.

Current Tax Rate Chart by Activity pdf

This chart lists all of the City activity codes used to report privilege and occupational taxes to the City, and includes the current percentage rates for each activity.  (effective 07/01/2016)

Tax Workshop - Schedule

Taxpayer Education & Assistance Team
(520) 791-4681

Learn your rights and responsibilities for Transaction Privilege (Sales) Taxation by attending a Tax and License Workshop sponsored by the City of Tucson Finance Department. See below under Guides to Understanding Business Taxes and Licenses for on-line copies of the brochures that are given out at the workshops.

Information on Use Tax

This page has information regarding the City of Tucson's Use Tax and when it applies.

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

Changes to Check Payment Processing (pdf)

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, pay license fees and taxes due, review account information, and 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.

Guides to Understanding Business Taxes and Licensespdf

Revenue staff are currently working to update many of our tax brochures.  We will repost these as updated versions become available. We apologize for the inconvenience.

17 Step Business License Process for the City of Tucson, Arizona 

This is a questionnaire to assist City of Tucson business license applicants in successfully completing the necessary steps in the business licensing process.

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.