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Arizona business licenses & permits

Every item verified November 3, 2026 against the linked official source. Dated documents show their revision date.

1. Form your business

  • LLCs and corporations file with the Arizona Corporation Commission, not the Secretary of State. [source] [source]
  • Articles of Organization for an LLC cost $50 (regular) or $85 (expedited); reserving an LLC name costs $10 ($45 expedited). [source] (fee schedule Rev. 3.2026)
  • An individual statutory agent must be a permanent, full-time Arizona resident with an Arizona street address. [source]
  • A notice of the filing must be published — unless your statutory agent's street address is in Maricopa or Pima County, where the Commission posts the notice on its website. Don't publish until the Commission approves the filing. [source] (instructions Rev. 7/2021 — confirm with the ACC before filing)
  • Trade names (DBAs) register with the Secretary of State. Registration is optional, does not give exclusive rights to the name, lasts 5 years, and can be renewed in the 6 months before it expires. [source]

2. Transaction Privilege Tax (TPT) license

  • A business selling products or services subject to TPT will likely need a license from the Arizona Department of Revenue and a TPT or business/occupational license from each city where it operates. [source]
  • Applying online through AZTaxes.gov issues a TPT license number the same day; the mailed certificate follows in about 7–10 business days. [source]
  • Home-based owners are responsible for checking city and county zoning rules. [source]

3. Hiring employees

  • Classify each worker correctly as an employee or independent contractor first. [source]
  • Register for withholding tax (ADOR) and unemployment insurance (DES) with one Joint Tax Application (JT-1). [source]
  • Workers' compensation insurance is mandatory for employers, and the employer pays the full cost. [source]
  • Report each new or rehired employee to the State Directory of New Hires within 20 days. [source]
  • Use E-Verify for all new employees. [source]
  • Workplace safety is regulated by ADOSH (Industrial Commission of Arizona), which uses federal OSHA standards. [source]

See what a hire costs with the employee cost calculator.

4. Contractors & handymen (Registrar of Contractors)

  • The handyman exemption threshold is $1,000. [source] A Registrar of Contractors license is generally needed for work of $1,000 or more in labor and materials, and may be needed whenever a building permit is required. [source]
  • Gardeners doing only lawn, garden, shrub and tree maintenance are exempt; installing landscaping or sprinklers may require a license. [source]
  • Anyone working under an exemption must say "not a licensed contractor" in advertising. [source]
  • An exempt handyman generally doesn't need a TPT license, but pays tax on materials at purchase. [source]

5. Tucson & Pima County

  • Businesses operating within Tucson city limits need a City of Tucson business license. [source]
  • Tucson's commercial restaurant permitting guide says a new menu must be submitted to the Health Department with plans for review. [source]
  • Pima County Health Department publishes food establishment plan review requirements, a mobile food unit guide and commissary forms, and issues temporary food permits for 1 to 120 days. [source]

6. Food trucks (mobile food vendors)

Arizona's 2018 law (HB 2371) created a state mobile food unit license issued through the county where your commissary is located and valid statewide, and limits how cities can regulate food trucks. [source] Details are in our Arizona food truck guide.

Not yet verified here: Phoenix, Mesa, Scottsdale, Chandler and other cities; Maricopa County health permits; occupational boards beyond the Registrar of Contractors; liquor licensing. We add each one only after checking the official source.

City checklists

Local requirements and documented fees: Tucson · Phoenix. How many competitors? See Arizona businesses by county.

Arizona startup guides

Sources