Catering Business Permit Requirements in Tucson, AZ

1. Employer Identification Number (EIN)

   Free from the IRS — apply online and receive your EIN immediately upon approval; the IRS never charges for an EIN (avoid third-party sites that do). Federally required if you hire employees or operate as a corporation or partnership (including a multi-member LLC); a single-member LLC with no employees and no excise-tax liability may use the owner's SSN instead, though most banks ask for an EIN to open a business bank account.

   Official government source

   Free·Same day (online)

   Free

   Same day (online)

1. Arizona Transaction Privilege Tax (TPT) License

   Issued by the Arizona Department of Revenue (ADOR). Catering is taxable in Arizona: ARS 42-5074 places 'catering services' squarely in the restaurant TPT classification, so caterers must license, collect, and remit TPT on gross receipts from food and service (city restaurant-classification taxes also apply). Register through AZTaxes.gov before operating.

   Official government source

   $12 per location (state TPT license fee); annual license renewal required (city license fees vary)·1–2 weeks

   $12 per location (state TPT license fee); annual license renewal required (city license fees vary)

   1–2 weeks

2. Arizona Food Handler Card / Manager Certification

   Food handler cards are a county requirement in Arizona. In Pima County, food workers must obtain a Pima County food handler certificate, and food establishments must comply with the county's certified food protection manager requirements under its adopted food code. Verify current requirements with the Pima County Health Department.

   Official government source

   $10–$100 per person/certification·1 day to 1 week

   $10–$100 per person/certification

   1 day to 1 week

3. Arizona Corporation Commission Business Registration

   Register your LLC or corporation with the Arizona Corporation Commission. Catering businesses face significant liability at events — LLC formation is strongly recommended before taking on clients.

   Official government source

   $50–$85 filing fee·1–2 weeks

   $50–$85 filing fee

   1–2 weeks

1. Pima County Health Department Food Establishment Permit

   Issued by the Pima County Health Department (Consumer Health & Food Safety). Required for catering operations based in Pima County; covers the commissary or commercial kitchen where food is prepared, with a commissary agreement required for shared-use kitchens. Annual inspections verify temperature control, sanitation, and equipment compliance.

   Official government source

   Varies — annual operating fee is risk-based per the Pima County CHFS fee schedule; plan review for catering/limited food at a commissary location is $66·2–4 weeks

   Varies — annual operating fee is risk-based per the Pima County CHFS fee schedule; plan review for catering/limited food at a commissary location is $66

   2–4 weeks

2. Pima County Mobile Food Vehicle Permit (if using catering vehicle)

   Required by the Pima County Health Department if food is transported and served from a vehicle at event locations. The vehicle must have temperature-maintaining equipment, handwashing facilities, and proper food storage. Separate from the base kitchen permit.

   Official government source

   Mobile food establishment plan review $230 + risk-based annual operating fee (see Pima County CHFS fee schedule)·2–3 weeks

   Mobile food establishment plan review $230 + risk-based annual operating fee (see Pima County CHFS fee schedule)

   2–3 weeks

3. City of Tucson Business License

   All businesses operating in Tucson must obtain a City of Tucson business license from the License Section (Business Services Department, Taxpayer Assistance Division), 201 N. Stone Ave. Under Tucson Code Sec. 19-39 the application fee is $25 and the annual license fee is $50 (prorated by quarter in the first year); renewal is due January 1 each year ($75 if delinquent). Home-based businesses also submit a Home Occupation Form with the application. The separate Arizona/city TPT license for taxable sales is administered by the Arizona Department of Revenue ($12 state + $20/year Tucson city license renewal).

   Official government source

   $25 application fee + $50/year license fee (first year prorated by quarter; $75 late renewal)·1 week

   $25 application fee + $50/year license fee (first year prorated by quarter; $75 late renewal)

   1 week

Official Sources

• pima.gov
• tucsonaz.gov
• azdor.gov
• azdhs.gov

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