Business License and Tax Information

The Taxpayer Assistance Division transitioned to a new business license and tax system on June 20th. We plan to make a new on-line business license and tax portal available in mid-to-late July. Taxpayers will be able to apply on-line for regular business licenses and special event business licenses, and will be able to submit payment on-line using either e-checks or credit and debit cards as payment methods. We will post here when the on-line portal is available. In the meantime, if you need to apply for a license or make a payment for license fees or taxes, you may visit our offices or contact the License team to learn about other options.

City of Tucson Taxpayer Assistance Group

The Taxpayer Assistance Group includes the License, Investigations, and Tax Audit teams of the Business Services Department.

Location: County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701

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.


There are many parking options available for customers. The closest City parking garage to the County-City Public Works Center is the ParkTucson Library Garage, at 45 W Alameda St, on the south side of Alameda across from the Public Works Center. The first hour of parking at the Library Garage is free. The hourly parking rate is $1 per hour after that.

Account Statements for Delinquent 2022 Business License Fees

Between now and the end of February, we will be mailing account statements for all accounts which have had the late penalty assessed for the 2022 annual license renewal fee. Following is a guide if you receive one of these statements and have a question.

If your business has closed, or if you are no longer doing business in the City of Tucson, please send us notice in writing (an email to will work) including your name, the name of the business, the date the business last operated in the City of Tucson, and a brief reason that the business closed. If you are emailing us, please include “License Cancellation” in your email subject You will still be responsible for any amounts assessed or due prior to your business closure date.

If your payment for your 2022 license renewal was received after the date at the top of the account statement, it might not reflect on the account statement we have mailed to you. You are welcome to contact our offices at the email address or phone number in the upper righthand corner of the statement, to verify that your payment has posted to your account.

If your payment for your 2022 license renewal was received after January 31st, the late penalty would still have been assessed, and would still apply, even if your payment was postmarked before February 1st.

If you paid your 2022 license renewal on our e-Tax system between February 1st and February 5th, the late penalty would not yet have shown on the e-Tax system. However, the late penalty would still apply.

If your question is not answered above, feel free to email or call us at the email address or phone number listed in the upper righthand corner of your account statement.

Important Tax Information

Tax licenses for all cities and towns in Arizona are administered by the Arizona Department of Revenue (AZDOR). Learn more at the AZDOR web page.

The City of Tucson does require business licenses for businesses operating in Tucson. Please review our Apply page for information on obtaining a new business license.

Special Event Vendor Licenses

The City of Tucson does require special event business licenses for vendors conducting business at events like the Tucson Gem Mineral and Fossil Showcase, the 4th Avenue Street Fair, the Fiesta De Los Vaqueros Rodeo Parade, and all other simlar events.

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

Gem Show License Registration & Fee Payment

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

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.

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.

Special Note Regarding Construction Contracting and the Tax Rate Increase(PDF, 326KB)

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(PDF, 326KB) 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.

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).(PDF, 94KB)

ADOR Telephone and Website Quick Reference(PDF, 388KB)

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.

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.

Information Regarding Rental of Commercial Real Property Between Related Parties(PDF, 386KB)

New Business License Downloads

Other Business Resources

Connect Tucson

Connect Tucson is the web portal for the City of Tucson Office of Economic Initiatives. The portal has extensive information for business startup, development, and expansion in our community as well as resources for small business.

Arizona Commerce Authority(ACA)Small Business Services

Small Business Services (SBS) Small Business Services (SBS) has a dual focus. First, to provide information on business licensing and statewide resources for every stage of business development, and second, to serve as an advocate by developing policies and programs addressing the needs of small businesses. Small Business Services works closely with small business owners, entrepreneurs, government officials, community leaders and business organizations. There is a focus on support and opportunities for Arizona’s small, minority-, women-owned and disadvantaged business enterprises.

Checklist Program is a free, interactive resource center or “Go to Site”designed to guide start-up, growing, and out-of-state businesses to commonly requested licensing information. It also includes contact information to statewide resources and assistance to accelerate their business growth.

Develop Your Business contains information geared to assist the growth of Arizona’s small and medium-sized businesses. You will find relevant insights, tips and resources for developing and growing your business.

Tucson Electric Power EasySave Program

The EasySave program is designed to encourage small commercial customers and K-12 schools to make energy efficient equipment upgrades. Rebates are available for upgrades on lighting, refrigeration, controls and HVAC systems.

TEP’s EasySave rebates can help offset a significant portion of the up-front costs associated with installing new energy-efficient equipment. EasySave Trade Allies provide the installation services and apply the rebate to the customer’s project cost.

This program makes it easy and more cost-effective for businesses and K-12 schools to upgrade their equipment. TEP encourages customers who are interested in participating to begin the process immediately as funding is limited.

Contact Us

Contact Information

Phone (520) 791-4893
Fax (520) 882-0541
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