Tucson, Oro Valley, Marana, Sahuarita & South Tucson Business Licenses for Side Hustles

TL;DR

• Your mailing address isn't your jurisdiction. The City of Tucson notes that much of the area the Postal Service calls "Tucson" is outside city limits. Check the Pima County Assessor or call the licensing office before you apply. (City of Tucson; City of South Tucson.)
• Every incorporated place here requires a business license; unincorporated Pima County doesn't. Pima County says it "does not require or issue business licenses," but home businesses there still need a county Home Occupation permit ($152, no renewal). (Pima County.)
• City fees we verified (November 4, 2026): Tucson $25 application plus a $50 annual license fee, prorated by quarter; Oro Valley $80 a year, prorated monthly; Marana $60 new and $40 a year to renew; Sahuarita $0 today, but new fees ($15 application, $50 new, $40 renewal) take effect January 1, 2027. South Tucson charges a fee by business type; confirm with the city. (City and town pages.)
• A city license is not a tax license. If what you sell is taxable, you also need an ADOR TPT license. City retail TPT rates on ADOR's October 1, 2026 table: Tucson 2.60%, Oro Valley 2.50%, Marana 2.50%, Sahuarita 2.00%, South Tucson 5.00%, on top of the 6.10% state and Pima County rate. (ADOR TPT Rate Table.)

Who this guide is for

You live in the Tucson area and want to run a side hustle from home: tutoring, bookkeeping, photography, a craft or Etsy shop, pet sitting, or mobile services. Our Best Side Hustles in Tucson guide covers local demand. This page covers paperwork only: what each city or town requires, what it costs, and the limits on running a business from a house. For the Phoenix area, see East Valley City Business Licenses and West Valley City Business Licenses.

We don't publish income claims.

Quick comparison table

*City portion of the retail rate (business code 017) from ADOR's TPT rate table effective October 1, 2026. Confirm current rates on the ADOR rate table before you file.

Three separate things: city license, TPT license, and zoning

1. City or town business license. Permission to operate in that city or town.
2. TPT license. Arizona's sales-tax-style license from ADOR, needed only if your activity is taxable (retail sales, for example). Tax licenses for all Arizona cities and towns are administered by ADOR. (City of Tucson; City of South Tucson; ADOR.)
3. Home occupation zoning rules. These limit how you run a business from a house: floor area, employees, client visits, signs, and storage.

The Arizona Corporation Commission (ACC) doesn't issue business or occupational licenses; you register with your city or town (or county) for those. (ACC, 10 Steps to Starting a Business in Arizona.) An LLC is a separate step. See How to Start an LLC in Arizona.

City of Tucson

License: The City of Tucson requires a business license for businesses operating in Tucson, handled by the Business Services Department. If your business location is a residence inside city limits, you also complete, sign, and return the Home Occupation Form, agreeing to the Land Use Code's home-business restrictions. (City of Tucson, Apply for a Business License.)

• Fee: The City's application form says applications include a $25 application fee and a $50 annual license fee, prorated by quarter ($37.50 if you start April through June, for example). That fee language dates from January 1, 2015, so confirm the current amount with the City's License Section before you apply. (City of Tucson, Business License Application.)
• Where: Apply by mail or at the Business License counter at 201 North Stone Avenue. (City of Tucson.)

Home occupation rules (UDC §3.3.3, approved through a PDSD Director's Approval Procedure). A Tucson home occupation:

• Must be clearly secondary to the home's residential use.
• Can use no more than 25% of all buildings on the lot (a detached accessory building up to 200 square feet may be used).
• Can't employ non-residents, except one non-resident in certain zones.
• Can't sell goods on the premises or show goods from the street, and can't store materials outdoors.
• Allows one sign no larger than one square foot.
• Allows no more than five clients a day, one at a time.
• Can't be automotive service and repair or medical service. (City of Tucson, Home Based Business Requirements.)

Oro Valley

License: Oro Valley residents who run a business from home need a Home Occupation License, even if they have no other physical location. The Town's example: a home-based jewelry seller can use it to sell online, host parties, and sell at Oro Valley special events. (Oro Valley, Business License Information.)

• Fee: $80 a year on a calendar year, prorated monthly. Applying in November 2026 costs $13.33 and December costs $6.67, per the Town's table, before the next calendar-year renewal. (Oro Valley, Business License Information.)
• Documents: Sole proprietors provide ID and a Licensing and Verification Sheet; renters provide property-owner permission; food vendors provide a health permit or cottage food registration. (Oro Valley, Apply for a Business License.)
• Realtors: An Oro Valley license isn't required if the brokerage has an active license from another Arizona municipality, but a Realtor solicitation application is. (Oro Valley.)

Home occupation rules: Type 1 home occupations, with no discernible neighborhood impact, are approved through the regular license application. Type 2 home occupations need Planning and Zoning Commission approval and a $390 fee. Oro Valley prohibits home businesses that keep, care for, or sell animals on the property and vehicle repair, detailing, washing, or painting on the property. HOA CC&Rs still apply. (Oro Valley, Home Occupations.)

Marana

License: Marana says its application "must be on file before you can engage in business in the Town of Marana." Have a TPT number and government ID ready. (Marana, Standard Business License; Business License Application.)

• Fee: $60 new ($40 refundable if denied), $40 annual renewal, $10 late fee after 15 days. A temporary license is $20. (Marana.)
• Payment: Not online at this time; pay by phone at 520-382-1900, in person, or by mailed check. (Marana.)

Home occupation rules (Town Code §17-4-3, as amended by Ordinance 2023.031). A Marana home occupation must be run by a full-time occupant, use no more than 25% of the home's floor area, employ no more than one non-resident, use no more than one vehicle, and serve no more than five clients a day and two at a time. Prohibited uses include auto repair, kennels, pet grooming, commercial food preparation, and tattoo parlors. (Marana, Ordinance 2023.031.)

Sahuarita

License: Sahuarita's Town Code makes it unlawful to carry on a business in town limits without a Town license. All home-based businesses need a zoning clearance from Planning and Building; the Home Occupancy application is included in the business license application. (Sahuarita, Business / Regulatory Licenses; Town Code §5.05.020.)

• Fee today: Sahuarita's page says there's no fee for a general business license application or timely renewal. (Sahuarita.)
• Changing January 1, 2027: The Town Council adopted new fees on August 10, 2026: $15 application, $50 new license, $40 renewal. Existing holders pay only the $40 renewal. The renewal deadline also moves to January 31, and current 2026 licenses are extended through January 31, 2027. (Sahuarita, Business License Renewal and Fee Update.) If you've been meaning to start, applying before January 1 may avoid the new-license fees; confirm with the Town Clerk (520-822-8801).
• Door-to-door sales and street vending are regulated licenses with separate fees, fingerprints, and a background check. (Sahuarita.)

South Tucson

License: "All businesses operating within the City of South Tucson must obtain a business license from the City before beginning operations." South Tucson sits inside the City of Tucson, so check the Assessor if you're unsure which city you're in. (South Tucson, Business Licenses; Business License How To.)

• Fee: South Tucson publishes a separate business and occupational license fee schedule and says it doesn't prorate those fees. We didn't verify a dollar amount for home businesses, so confirm with the License Customer Service Center at 520-792-2424. (South Tucson.)
• Apply: Email the application to costadmincoordinator@southtucson.org, mail it, or bring it to City Hall at 1601 S. 6th Avenue. Sole proprietors attach a copy of their ID. (South Tucson.)
• TPT: South Tucson's 5.00% city retail rate is the highest in the area on ADOR's table. (ADOR.)

Unincorporated Pima County (Catalina Foothills, Tanque Verde, Green Valley, Vail, and more)

License: "Pima County does not require or issue business licenses." Businesses still need zoning use approval from Pima County Development Services. (Pima County, Requirements for Business Startup & Operation.)

Home occupation permit: A home business in unincorporated Pima County uses the county's Home Occupation permit:

• Fee: $152. The permit is valid for the property and doesn't need renewal; a change of use needs a new permit. (Pima County, Home Occupation Application & Permit Process.)
• Limits: up to 25% of floor area (or a detached building up to 200 square feet); one outside employee; five clients a day, including deliveries, and two at a time; one sign up to 2 square feet; no outdoor display or storage. (Pima County.)
• Not allowed: auto repair, veterinary services, kennels, pet grooming, mortuaries, tattoo parlors, welding. (Pima County.)
• TPT: No city rate; you collect the 6.10% state and Pima County rate if your activity is taxable. (ADOR.)

A simple decision path

1. Find your jurisdiction. Use the Pima County Assessor, not your mailing address.
2. Decide whether your activity is taxable. If it is, get the ADOR TPT license first; Marana asks for your TPT number on the application.
3. Read the home occupation limits before you invite clients over. Tucson allows one client at a time; Marana and Pima County allow two.
4. Apply and renew. Oro Valley and Sahuarita (from 2027) renew on the calendar year; Pima County's home occupation permit doesn't expire.
5. Not sure? Try our Arizona side hustle license & permit checklist or read Arizona Home Occupation Permits.

Frequently asked questions

Do I need a business license for a home business in Tucson? Yes, if you're inside Tucson city limits. You apply for a City of Tucson business license and file the Home Occupation Form. The application form lists a $25 application fee plus a $50 annual fee, prorated by quarter; confirm with the City's License Section.

Does unincorporated Pima County require a business license? No. Pima County doesn't require or issue business licenses. Home businesses still need a county Home Occupation permit ($152, no renewal).

How much is an Oro Valley business license? $80 per calendar year, prorated monthly ($13.33 if you apply in November).

How much is a Marana business license? $60 for a new license and $40 a year to renew.

Is a Sahuarita business license free? Right now, yes. New fees take effect January 1, 2027: $15 application and $50 new license, with $40 annual renewals due January 31.

Is a city business license the same as a TPT license? No. The city license is permission to operate; the ADOR TPT license is for taxable activity. Many side hustles need both.