My plan

Starting a business in Tucson, Arizona

Tucson requires a city business license for anyone doing business inside city limits, on top of Arizona's state registrations. Food businesses also deal with Pima County's Health Department.

Every item checked November 3, 2026 against the linked official source. Fees are shown only where an official source documents them. Not legal advice.

About your business (choose all that apply)

  • Register your business

    • Articles of Organization for an LLC: $50 regular or $85 expedited. Reserving a name first is optional ($10, or $45 expedited). Unless your statutory agent's street address is in Maricopa or Pima County, a notice of the filing must be published in a newspaper after approval. [source]

      • LLC Articles of Organization (regular): $50 [source]

      Agency: Arizona Corporation Commission

    • Optional. It records a business name publicly but does not give exclusive rights to it. Lasts 5 years; renew within the 6 months before it expires. [source]

      Agency: Arizona Secretary of State

    • The IRS issues EINs free. Sites that charge for this are third parties. [source]

      Agency: Internal Revenue Service

  • State and city tax licenses

    • Apply on AZTaxes.gov; the license number is issued the same day and the certificate is mailed in about 7–10 business days. Your city's tax license is handled through the same ADOR application. Exempt handymen generally don't need one. [source]

      Agency: Arizona Department of Revenue

    • The city tax license is obtained through ADOR. ADOR's Tucson profile lists a $20 city license fee and a $20 renewal, collected by ADOR; Tucson's retail sales rate is 2.6% (on top of state and county rates). [source]

      • Tucson city tax license (via ADOR): $20 per year [source]

      Agency: Arizona Department of Revenue

  • If you hire employees

    • Also required: workers' compensation insurance (paid entirely by the employer), reporting each new or rehired employee within 20 days, and E-Verify for all new employees. [source]

      Agency: ADOR and Arizona DES

  • Industry licenses

    • Generally required for construction work of $1,000 or more in labor and materials, or whenever a building permit is needed. Work under the exemption must be advertised as "not a licensed contractor." Lawn, garden, shrub and tree maintenance only is exempt. [source]

      Agency: Arizona Registrar of Contractors

  • Food businesses

    • Created by HB 2371 (2018): valid statewide, a separate license for each unit, renewed yearly; employees need food handler cards. Confirm current statute text, which may have been amended. [source]

      Agency: County health department

    • Tucson's commercial restaurant permitting guide says a new menu must be submitted to the Health Department with plans for review. Pima County plan review fees: $480 for a fixed food establishment, $230 for a mobile food establishment, $66 for a minor remodel; expedited review is 1.5× the fee. Annual operating permit fees depend on square footage — see the county fee table. A temporary single-event permit (under 15 days) is $60. [source] [source] [source]

      • Pima County plan review — fixed food establishment: $480 [source]
      • Pima County plan review — mobile food establishment: $230 [source]

      Agency: Pima County Health Department

    • The county provides the guide, a commissary agreement form and a commissary attendance report. [source]

      Agency: Pima County Health Department

  • City licenses

    • Required if you perform services inside city limits — including when your employees or agents come into the city to meet clients or deliver goods. New applications include a $25 application fee plus a $50 annual license fee, prorated by quarter (for example, $25 for a business starting July–September). Licenses renew yearly; renewal bills are mailed in November and can be paid in the online portal. [source] [source] [source]

      • Tucson business license application: $25 [source]
      • Tucson annual business license (full year; prorated by quarter): $50 per year [source]

      Agency: City of Tucson License Section

  • Zoning and home businesses

    • Approved through a Director's Approval Procedure. Limits include: only residents may work in the business (one non-resident employee is allowed in some zones); no more than 25% of buildings on the lot (or a detached accessory building up to 200 sq ft); up to 5 clients a day, one at a time; one sign up to 1 sq ft; one commercial vehicle up to 20 ft, kept in a garage or carport or screened; no on-site sales or outdoor storage. Automotive repair and medical services are not allowed as home businesses. The city page lists no fee. [source]

      Agency: City of Tucson Planning & Development Services

Not yet verified for Tucson: Liquor licenses (Arizona Department of Liquor Licenses and Control) and any city liquor requirements; Building permits and certificate of occupancy for a commercial space; Sign permits for storefronts; Fire inspections; Pima County annual food operating permit amounts (shown only in the county's PDF table); Short-term rental licensing.
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Sources