Business License and Tax Information

Notice:

 

Important Information for Gem Show Vendors and Promoters - This link is a PDF file with information regarding Tucson gem show fees and license requirements for 2015, as well as an application for the temporary licenses required of vendors at the various gem shows inside Tucson city limits.

 

EFFECTIVE JULY 1, 2013 - COMMERCIAL LEASE RENTAL TAX

Changes to Check Payment Processing (pdf)

Tucson Tax And License Online 
(Website)

Tucson Tax and License Online  (Brochure) pdf

Through this site you can apply for a new Tucson business license, file a business (sales) tax return, pay license fees and taxes due, review account information, and contact tax and license representatives for help with any questions you may have.

Litter Fee Waste and Recycling Hauler Application Form pdf

Instructions

Effective July 1, 2010, the City of Tucson established a litter fee for all commercial haulers who collect waste or recycling in the City and operate front-load, rear-load, side-load, and roll-off collection vehicles. The fee does not apply to commercial haulers with 3 or fewer vehicles. The annual fee is $1,000 for each vehicle, and the permit expires on June 30, of each year.

ATTENTION:
Buying a Business – Important Information

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.

ATTENTION:
Notice To Tax Payers pdf

In order to balance the Fiscal Year 2010 Budget, Mayor and Council have adopted the tax code changes that are effective July 1, 2009.

Arizona Commerce Authority (ACA)

Small Business Services (SBS) (http://www.azcommerce.com/programs/small-business-services) Free Online Resources for Developing a Successful Business:

Provides information and resources for every stage of your business development. Small Business Services collaborates with state agencies and numerous business organizations to promote entrepreneurship among small, minority-, women-owned, and disadvantaged business enterprises. In addition, they advocate on small business issues that are important throughout Arizona.

Checklist Program - designed to help you easily navigate information on what you need to know, who you need to contact and where you need to go to license your business in Arizona. It also includes contact information to statewide resources and assistance to accelerate your business growth.

Arizona Entrepreneur's Edge - Arizona's official resource guide for starting, operating and growing a business in Arizona. This guide provides general information for new business owners and serves as a reference and directory for established businesses of all sizes.

Tucson Electric Power Commercial Energy Solutions Small Business Program

TEP’s Small Business program encourages contractors to install selected high-efficiency lighting, HVAC and refrigeration measures for TEP small business customers.

ATTENTION: Notice to Tax Payers

Code Changes - 2011

Tax Change - Installation of Interior Window Coverings 12/2011 pdf You can open a copy of the City of Tucson Tax Code - Chapter 19. If you have any questions concerning the Tax Code, please contact the Revenue Administration Office at (520) 791-4080 or the Tax Audit Section at (520) 791-4681.

City of Tucson Code

The entire City Code is available through this link.

Current Tax Rate Chart by Activity pdf

Tax Workshop - Schedule pdf

Taxpayer Education & Assistance Team
(520) 791-4681
taxpayer-education@tucsonaz.gov

Learn your rights and responsibilities for Transaction Privilege (Sales) Taxation by attending a Tax and License Workshop sponsored by the City of Tucson Finance Department. Below are on-line copies of the brochures that are given out at the workshops.

Guides to Understanding Business Taxes and Licensespdf

17 Step Business License Process for the City of Tucson, Arizona 

This is a questionnaire to assist City of Tucson business license applicants in successfully completing the necessary steps in the business licensing process.

Tucson Code-Occupational License Tax pdf

You can open a copy of the City of Tucson Occupational Tax Code - Chapter 19. If you have any questions concerning the Tax Code, please contact the Revenue Administration Office at (520) 791-4080 or the Tax Audit Section at (520) 791-4681.

Changes to Tax Code Relating to Transient Rental (Hotel/Motel) Tax

Effective January 1, 2007, the City of Tucson adopted code changes that affect transient rental businesses and businesses who provide services through hotels. These changes make Tucson’s code similar to the State of Arizona’s code and other Arizona cities’ tax codes. Tucson’s interpretation of the code (where state and city codes are similar) will be following the Arizona Transaction Privilege Tax Ruling TPR 06-1 and the accompanying matrix. Documents pertaining to the changes are below:
Transient Rental (Hotel/Motel) Tax Changes Tax Code Changes Related to Transient Rental Ordinances 10360 and 10361 pdf

New Business License Downloads

Other Business Resources:

Arizona Commerce Authority -- azcommerce.com