Business License and Tax Information

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:


**Upcoming Tax Workshop**

The link above leads to a list of upcoming FREE transaction privilege tax classes being held by the Arizona Department of Revenue--including one here in Tucson!    Follow the "Register Now" link to register as seating is limited in all classes.  Each class also provides information to help taxpayers file and pay their privilege/sales taxes with ADOR, including city taxes, and to use ADOR's website.

If you have any city-specific questions about Tucson rates, deductions, or taxability, feel free to contact our Tax Audit section:
Phone:  (520) 791-4681


Business Activity Codes Cross Reference

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.  Please note that the city will bill and will still collect the fees for pawn and secondhand transactions.

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!!


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.

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.