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 Revenue Division
Contact the License Section at:
This flyer is for a seminar being held by the Arizona Department of Revenue and the City of Tucson Revenue Division to help taxpayers file and pay their Tucson city sales taxes with ADOR.
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!!
This is a listing showing what business activity codes to use when filing your Tucson taxes on your January 2017 TPT return with the Arizona Department of Revenue.
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.
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:
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 Tax-License@tucsonaz.gov.
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.
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 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.
Guides to Understanding Business Taxes and Licenses
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.
- Tucson Tax and License Online
- City Tax FAQ's
- Owner Builders & Speculative Builders
- Prime Contractor & Subcontractors
- Real Property Rental and Leases
- Sales Tax on Personal Property Rentals
- Sales Tax on Retail Sales
- Special Events
- Use Tax
This is a questionnaire to assist City of Tucson business license applicants in successfully completing the necessary steps in the business licensing process.
Other Business Resources:
Arizona Commerce Authority (ACA)
Small Business Services (SBS) (http://www.azcommerce.com/programs/small-business-services) 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.
TEP’s Small Business program encourages contractors to install selected high-efficiency lighting, HVAC and refrigeration measures for TEP small business customers.