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@tucsonaz.gov
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: Tax-Investigations@tucsonaz.gov
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.
2023 Annual Business License Renewals
As we near the end of 2022, the City of Tucson License Section has begun to mail the annual business license renewals for 2023 as of the week beginning November 21st and expect the last of the renewal forms to be in the mail by December 2nd. The business license renewal fee is due by the end of the year and becomes delinquent on February 1st of 2023. Business license types with an annual renewal cycle will be included on a single renewal beginning this year, so if your business is a tobacco retail establishment, or a vending machine distributor, those annual renewal fees will be added to the renewal fee for your regular business license.
We have transitioned to a new business license and tax system named iGovServices. The online portal allows for payments using either e-checks or credit and debit cards. You may create a customer account using this system’s online portal and link your license(s) to this account using your license number(s) (now called PIDN(s) in the new system) and the Security Code found on your business license renewal. The web address for the new portal is https://tucsonaz.igovservices.com and other instructions and information about the new portal can be found at https://www.tucsonaz.gov/finance/TALOS.
If you pay using the new online portal and have any contact or mailing changes to inform us of, please email those changes first using the email address above, to make sure we can enter them before your new license certificate is generated. Please use an email subject line such as "Mailing Address Change" or "Contact Info Change". Also, please note that paper renewal forms are being mailed to all businesses with active 2022 licenses that have valid business and mailing addresses. If you pay online for a license renewal, please do not send another payment when you receive the paper renewal form.
If you wish to pay by mail, please mail your renewal form, along with your check or money order (payable to City of Tucson), in the return envelope you receive with your renewal form. Be sure to enter the city business license number (PIDN) in the Memo field of the check or money order.
If you wish to pay in person, please bring your renewal form to the Cashier station at the County-City Public Works Center (see Office address above). You will be able to pay using cash, check, money order, or credit card.
If you ceased doing business this year, or will do so by December 31, 2022, please do one of the following:
- Fill out the cancellation notice at the bottom of the front page of the renewal form and return to us without payment.
- Send an email to the License Section email listed above, stating the following: your name, the name of the business, the city license number, the effective date of the closure of the business, and a brief reason for the closure. Please use an email subject of "Cancel Business License". You will not have to return the renewal form.
If you have sold your business or are changing the ownership of your business (e.g., from sole proprietor to an LLC you have registered with the Arizona Corporation Commission), do not send payment for your renewal, but please contact the License Section to find out what you need to do next.
If you have a question about your renewal that is not answered here, please feel free to contact the License Section using the contact information at the top of this page!
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 https://tucsonaz.igovservices.com. 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 https://www.tucsonaz.gov/finance/TALOS.
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.
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.
Gem Show Vendors: Please contact the Revenue Investigations Section at (520) 791-4247, or via e-mail at Tax-Investigations@tucsonaz.gov.
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 License@tucsonaz.gov.
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.
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 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).
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.
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.
Other Business Resources
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.