Step 1 Step 4 Step 7
Will your business be located within the city limits of Will your business operate out of your home? Will you be a manufacturer?
Will you conduct business within the city limits? YES NO YES NO
17-STEP BUSINESS LICENSE YES NO
First go to: Go to Step #5 First go to: Go to Step #8
Zoning Administration for Pima County Department
PROCESS FOR THE information on home-based of Environmental Quality
Go to Step #2 Stop. You do not need a
CITY OF TUCSON City of Tucson Business business compliance for an Air Quality Permit.
issues. Then, continue to Then contact:
TREO is a "one stop shop" for assistance License. Step #5 Pima County Industrial
and growth for businesses, with staff Wastewater Control Office
regarding industrial sewage
available to provide assistance with Step 2 discharge.
development services and the Then Continue to Step #8
permitting process. Will you need to know if your business is zoned to conduct
your type of business in your part of town? OR
For information or referrals on any of
Will you need to know if the property/space you are about to
rent will pass building and fire code requirements?
your business questions, you can call Will your business sell or serve liquor? Step 8
TREO’s Business Resources Hotline at YES Will you manufacture, use, or store hazardous materials,
NO YES NO
520-243-1905 from 8:00 a.m. to 5:00 including fireworks?
First go to: Go to Step #3
p.m. Monday through Friday. Zoning Administration for First go to: Go to Step #6
zoning requirements, Arizona Liquor Licenses
The following 17-step business licensing and/or and First go to: Go to Step #9
process was created to assist City of Tucson Fire Department to Control for state licensing. Tucson Fire Department—
request a fire inspection. Then, continue to Step #6 Fire Prevention Division for
Tucson business license applicants in information on major
Then, continue to Step #3
successfully completing the business hazard categories.*
licensing process. This guide will be Then, continue to Step #9
applicable to the majority of businesses
seeking an Occupational License,
Business Privilege License, or Liquor Step 3
License to operate or conduct business Will you be using a sign to advertise your business? OR
Step 6 *Note: Hazardous Materials Inventory Statement
within the City of Tucson. Please read Will any building construction or tenant improvements be Sheets can be obtained from the City of Tucson
Will food preparation be involved?
Business License Section.
every step before starting your license required for your business? OR
process! Will there be a change in property use from the previous YES NO
First go to:
Note: Some professions and careers Pima County Health
Go to Step #7
YES NO Department for approval.
(e.g. attorney, cosmetologist/barber, Are you a general (prime) contractor or subcontractor?
First go to: Then, continue to Step #7
psychologist, mortician, etc.) require Go to Step #4
Development Service Center YES NO
additional State of Arizona licensing or for sign code compliance, or
certification requirements. to obtain a permit and cer- First go to: Go to Step #10
tificate of occupancy (C of O) Arizona Registrar of
upon plan review. Contractors to register.
Then continue to Step #4 Then, continue to Step #10
Step 10 Step 13 Step 16
GOVERNMENTAL OFFICES AND CONTACT INFORMATION:
Will your business be a Corporation or a Limited Liability Will you be using your own or someone else’s vehicle(s) to
Will you need the State of Arizona sale tax information,
Company? OR transport people or products for a fee? OR Federal
including information on use tax, withholding tax, or
Is your business registered in another state? Will your business involve retailing, wholesaling, auctioning, U.S. Internal Revenue Service 1-800-829-4933
wholesale tobacco tax information?
brokering, manufacturing/distributing, or transporting autos,
YES NO or recycling vehicle parts?
OR YES NO
First go to: State of Arizona
Go to Step #11 Will your business be an automobile title business? First contact: Go to Step #17
Arizona Corporation Arizona Secretary of State 520-628-6583
Arizona Department of Arizona Department of Transportation 520-388-4200
Commission to register in YES NO Revenue for a state license
Arizona. Then, continue to State Compensation Fund 520-292-4000
First contact: application and
Step # 11 Go to Step #14 Arizona Liquor Licenses & Control 520-628-6595
Arizona Department of information.
Then, continue to Step #17
Arizona Registrar of Contractors 520-628-6345
Transportation for Arizona Corporation Commission 520-628-6560
information on any of the Arizona Department of Revenue 520-791-4566
Then, continue Step #14
Step 11 Step 17 Pima County
Pima County Assessor's Office 520-740-8630
Will you need to protect your trade name or “doing business Will you need a City of Tucson Privilege License and/ Pima County Health Department 520-243-7770
as” name? Department of Environmental Quality 520-740-3340
Step 14 or Occupational License?
Industrial Wastewater Control Office 520-579-5771
YES NO Pima County Recorder’s Office 520-740-4350
Will you have one or more employees other than yourself? YES
First go to: Go to Step #12
Pima County Recorder’s YES NO Go to:
Office and the Arizona City of Tucson– Business License Section for license City of Tucson
First contact: Go to Step #15
Secretary of State for applications and information. Tucson Fire Prevention Division 520-791-4014
State Compensation Fund
information and Business License Section 520-791-4566
for information on work-
instructions. PLEASE NOTE: The City of Tucson has a Business Zoning Administration 520-791-4541
man’s compensation insur-
Then, continue to Step #12 Privilege (Sales) Tax; an Occupational License Development Services Center 520-791-5550
Then, continue to Step #15 requirement (for a service-oriented and regulated
business); a Public Utility Tax on water, power, and
telecommunications providers; and a Franchise
Step 12 Tax. Business owners are responsible for their own What can the Tucson region
Will you be using personal property (desks, computers, etc) Note: You are under no obligation to use the State Compensation federal, state, county and city taxes and licenses.
for business purposes that has a value in excess of Fund; you may use a private insurance company for your Because of this, the City of Tucson Finance offer you?
$50,000? workman’s compensation insurance coverage. Department and the Arizona Department of
Revenue give tax and license seminars every other To learn more about the business advantages of
Step 15 month. The Service Corp of Retired Executives locating in Southern Arizona, call 520-243-1900.
First go to: Go to Step #13 (SCORE) also conducts seminars designed to aid
Do you need Federal Internal Revenue Services forms or TREO’s Web site provides up-to-date facts, figures,
Pima County Assessor’s small business in understanding federal, state and
other tax information?
Office for information on local tax requirements. For more information on and research on the region. Visit us at
property tax liability on YES NO these seminars, please contact: www.treoaz.org
Then continue to Step #13 First contact: Go to Step #16
U.S. Internal Revenue City of Tucson Tax Audit Section
Service for a kit of forms 520-791-4681
Then, continue to Step #16 SCORE
520-670-5008 120 N. STONE AVE., SUITE 200
TUCSON, ARIZONA 85701