File and Pay Business Taxes and Fees


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 tax returns for periods up to and including December 2016 should still be filed with the City of Tucson Taxpayer Assistance Division.

Contact Us

License team customer service email:
License team customer service phone:  (520) 791-4566  Monday through Friday, 8 a.m. to 5 p.m.
Taxpayer Assistance Group fax:  (520) 791-3114
Mailing Address:  City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210

Investigations team customer service email:
Investigations team customer service phone:   (520) 791-4247
Taxpayer Assistance Group fax:  (520) 791-3114

Business License Customer Service Counter

Located inside the Tucson Development Center, on the north side of the first floor of County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701 

  • In-person “walk-in” hours are Monday through Thursday, 8 a.m. to 4 p.m. 
  • Applicants and business owners are asked to please check in upon arrival at the QLess kiosks near the cashier window.
  • In-person customer service appointments may be scheduled on Fridays by calling the License team customer service phone line at (520) 791-4566
  • The License team customer service phone is operational Monday through Friday, 8 a.m. to 5 p.m.
  • License team customer service is also available via email at

New Business License and Tax System Update

The Taxpayer Assistance Division transitioned to a new business license and tax system on June 20th.  We are now starting to roll out our new online business license and tax portal.

This online portal is now available at  This URL will appear on the 2023 annual license renewals that will be mailed this month, and a link will be placed on the main webpages for the License team along with our other contact information.  We have also started building a new webpage with information and instructions for using the online portal at

Registration for the online portal will require one of the following:

  • your license number(s) (now called a PIDN in the new system) and a four-digit security code assigned by the system and available on your 2023 business license renewal form
  • registration using the email address on file for your license(s)

Taxpayers are now able to pay business license fees and taxes on the portal, using either e-checks or credit and debit cards as payment methods.  In the near future, taxpayers will also be able to download copies of license certificates and bills for business license fees and taxes, as well as apply on-line for regular business licenses and special event business licenses. 

Tax returns to use to file for periods prior to January 1, 2017, are available below.


Following are forms that can be used if you do not already have a pre-printed tax return covering a period PRIOR to January 1, 2017, for which you need to file with the City of Tucson.  When printing any of these forms for mailing, or to bring in to our office, please print the form double-sided (duplex). 

pdf Fillable Form  This form, while fillable, does not perform any calculations.  All appropriate fields must be completed, and then the form may be printed.  This form must be opened for filling and printing in Adobe Reader (may also be called Adobe Acrobat Reader, or Adobe Acrobat Reader DC on your computer).  

pdf Manual (Non-Fillable) Form  This form must be printed and completed by hand.

pdf Tax Return Instructions  These are comprehensive instructions for completion of the city tax return forms.

Deduction Codes

The files below 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.  

Deduction Codes Cross Reference for Retail

Deduction Codes Cross Reference for Restaurants

Deduction Codes Cross Reference for Rental of Real Property