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Tucson

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Model Options: 
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Notice: 
Tax periods: December 2016 and prior. Collected by City of Tucson. Email:[email protected]

Tucson Transaction Privilege Tax & Use Tax Rates

City/town name: tucson                              city code: tu    business code tax rate
Amusements 012 2.60%
Contracting-Prime 015 2.60%
Contracting-Speculative Builders 016 2.60%
Contracting-Owner Builder 037 2.60%
Job Printing 010 2.60%
Manufactured Buildings 027 2.60%
Timbering and Other Extraction 020 2.60%
Severance-Metal Mining 019 0.10%
Publication 009 2.60%
Hotels 044 6.00%
Bed Surtax (Additional Tax) (Per night) 035 $4.00 ea
Commercial Rental, Leasing & Licensing for Use 213 2.60%
Rental, Leasing & Licensing for Use of TPP 214 2.60%
Restaurants and Bars 011 2.60%
Retail Sales 017 2.60%
MRRA Amount 315 2.60%
Communications  005 2.60%
Public Utility (Additional Communications) 105 4.50%
Transporting 006 2.60%
Utilities 004 2.60%
Public Utility (Additional Utility) 104 4.50%
Public Utility Right of Way 133 1.50%
Use Tax Purchases 029 2.60%
Use Tax From Inventory 030 2.60%
If you report under Communications (Business code 005), this city has an Additional Public Utility tax rate that must be applied and reported (Business Code 105). If you report under Utilities (Business code 004), this city has an Additional Public Utility tax rate that must be applied and reported (Business Code 104).    

 

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Amendments or Special Provisions

1. Imposes a 4.00% transient rental tax on rent from persons renting accommodations for less than 30 consecutive days and a $1 per night charge per room rented, but not as a part of the model tax code. Effective July 01, 2003 the tax rate increased to 6.00%. Effective July 01, 2009, the per room per night surcharge will be $2. Effective July 01, 2016, the per room per night surcharge will be $4.

2. Sec. 19-310. Licensing: Duration of license; transferability; display.(Annual Renewal of Transaction Privilege Tax License began January 1, 2015) (a) Except as provided in 19-320, the privilege license shall be the valid only for the calendar year in which it is issued unless renewed each year by filling the appropriate application for renewal and paying the renewal fee of twenty dollars ($20.00) which is due and payable on January 1 and shall be considered delinquent if not received on or before the last business day of January. Application and payment for renewal must be received within the tax collector’s office by such date to be deemed filed and paid. (d) Any taxpayer who fails to renew his license on or before the date provided in subsection (a) above shall be deemed to be operating without a license after such date and until the appropriate application for renewal and renewal fee of thirty dollars ($30.00) has been received by the tax collector.

3. Tucson Code Section 19-130.1 is repealed effective January 01, 2015.

4. Ordinance 11904 was passed by the Mayor and Council on May 25, 2022 amending the City Tax Code by extending the additional five-tenths of one percent (0.5%) tax rate increase on certain business classifications for an additional ten-year period through June 30, 2032. 

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Tax License and Tucson Business License Information

Transaction Privilege Tax License

$20 Transaction Privilege Tax License Fee is collected by ADOR.  www.AZTaxes.gov

$20 Renewal License Fee collected by ADOR.  www.AZTaxes.gov

Penalty if License is not renewed is $10 and is collected by ADOR.

Cancel a Transaction Privilege Tax License at: www.AZTaxes.gov

City of Tucson Annual Business License

City of Tucson Business License Fee: $50 per year.

Business license fee is collected by City of Tucson annually: https://www.tucsonaz.gov/finance/apply

Penalty if Business License is not renewed is $25 and is collected by the City of Tucson.

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History of Rate Changes

Transaction Privilege Tax

2.60% (effective March 01, 2018)

2.50% (effective July 01, 2017)

2.00% (through June 30, 2017)

Use Tax

2.60% (effective March 01, 2018)

2.50% (effective July 01, 2017); 

2.00% (effective July 1, 2003)

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City Banner
City of Tucson Logo
Tucson | P.O. Box 27210 Tucson, AZ 85726 | https://www.tucsonaz.gov/finance/business-license-and-tax-information
Revenue Administrator (520) 791-4080
Andrew Min | Taxpayer Problem Resolution (520) 837-4335
Tucson
Transaction Privilege Tax : 2.60% (effective March 01, 2018)
Use Tax: 2.60% (effective March 01, 2018)
License Fee: $20.00
Renewal Fee: $20.00
Criminal Penalty: Class Two
Date Code Effective: April 01, 1987
Chapter: Chapter 19 Article II

 

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