Office Closure Alerts
Ongoing: As part of the City of Tucson's efforts to combat the spread of COVID-19 (Coronavirus disease), all customer service counters and lobbies in City buildings, including City Hall, are closed to the public until further notice.
This includes the customer service phone lines for the License and Investigations sections. We apologize for the inconvenience.
Contact the License Section at:
Mailing address: City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210
Office address: Tucson City Hall, 255 W Alameda St, Tucson, AZ, 85701
Starting a New Business?
Tax licenses for all cities and towns in Arizona are administered by the Arizona Department of Revenue.
The City of Tucson does require business licenses for businesses operating in Tucson.
Important Information Before Applying
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.
Please note that a large portion of the area defined as Tucson by the U.S. Postal Service is actually outside of the Tucson city limits. If you are unsure whether or not your business location (or project location for prime contractors) is inside our city limits, please consult the Pima County Assessor's website or contact the License Section for confirmation.
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 a period 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
If you are applying for your license on e-Tax and your business location is your residence located inside Tucson city limits, please complete and return the Home Occupation Form below.
Download this PDF to fill out manually and mail to the mailing address above, or, if you are here in Tucson, you may come down in person to the Business License counter in City Hall, at 255 W Alameda St. Instructions and fee information are on the back of the form (i.e., page two of the PDF). Please note that this form is not fillable at this time.
Home Occupation Form (pdf)
Complete, sign, and return this form if you are submitting an application or a location change with a business location that is a residence inside Tucson city limits. If you are not sure if your residence is inside Tucson city limits, feel free to contact the License Section to verify. This form is a listing of restrictions or regulations related to home-based businesses contained in the City of Tucson's Land Use Code. By signing the form, you are agreeing to comply with these restrictions or regulations.
If you are returning this form in conjunction with a license application completed on our e-Tax system, you are welcome to scan and email the completed form to the email address for the License Section, listed near the top of this page. When emailing, use a subject line of "Home Occupation Form", and be sure to include in the body of the email the FEIN used when applying on e-Tax.