Food Truck 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). Arizona's TPT is the equivalent of a sales tax license and is required for food truck operators selling taxable food and beverages. Apply online through AZTaxes.gov. Most prepared food sales are subject to TPT.

   Official government source

   $12 one-time registration·1–2 weeks

   $12 one-time registration

   1–2 weeks

2. Arizona Food Handler Card

   Food handler certification is a county requirement. In Pima County, food workers must obtain a Pima County food handler certificate, and the operation must comply with the county's certified food protection manager requirements. Verify with the Pima County Health Department.

   Official government source

   $10–$15 per card·1 day

   $10–$15 per card

   1 day

3. Arizona LLC or Business Entity Registration

   Register your business entity with the Arizona Corporation Commission (ACC) if operating as an LLC or corporation. Sole proprietors operating under a business name may optionally register a trade name with the Arizona Secretary of State ($10).

   Official government source

   $50–$85 filing fee·1–2 weeks

   $50–$85 filing fee

   1–2 weeks

1. Pima County Health Department Mobile Food Permit

   Issued by the Pima County Health Department. Required for all mobile food units operating within Pima County. Covers vehicle inspection, commissary agreement verification, food safety practices, and sanitation compliance. Must operate out of an approved commissary kitchen. Annual renewal required.

   Official government source

   Plan review $230 + risk-based annual operating fee by unit type (see Pima County CHFS fee schedule)·2–4 weeks

   Plan review $230 + risk-based annual operating fee by unit type (see Pima County CHFS fee schedule)

   2–4 weeks

2. 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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