Apply for a Business License

The Taxpayer Assistance offices will be closed on Friday, March 31st, in observance of the Cesar Chavez Day holiday.  We will re-open for customer service in person and over the phone on Monday, April 3rd.  We apologize for any inconvenience this may cause.

Contact the License team:

Phone:  (520) 791-4566
Fax:  (520) 791-3114
Mailing address:  City of Tucson License Section, PO Box 27210, Tucson, AZ, 85726-7210
Office address:  County-City Public Works Building, 201 N Stone Ave, Tucson, AZ, 85701

Visit the 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.  Soon, 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. 

If you need to submit a business license application for the City of Tucson now, please contact our License team by phone or email to ask about available options.

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.

Buying a Business - 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 team 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 Investigations team 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.

Business License Process for the City of Tucson

This brochure is designed to help City of Tucson business license applicants to complete the necessary steps in the licensing process.  By answering a series of simple yes/no questions, applicants can determine the various departments they may need to contact, and how and where to contact them.  The brochure is a PDF file, best viewed using the Adobe Reader application.

Downloadable Business License Application Form (pdf)

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 the County-City Public Works Center building, at 201 North Stone Avenue.  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.