All businesses engaging in business activity in the City of Nogales must receive a business license prior to engaging in business.
All businesses must first submit a completed business license application form with $35 non-refundable payment. The form can be downloaded by clicking on the form to the right.
Please submit the completed form and $35 payment to:
City of Nogales, Arizona
777 North Grand Avenue
Nogales, AZ 85621
Please call Customer Service at 520-287-6571 after the license is submitted. Please allow a minimum of 24-hour turn-around on all business license applications.
Additional license fees are determined after the business application is submitted.
All businesses involved in retail sales require a Transaction Privilege Tax (TPT) License from the State of Arizona Department of Revenue (azdor.gov). The City of Nogales no longer issues a Municipal TPT License effective January 1, 2016.
All existing businesses must obtain annually a Nogales Business License. The initial licensing fee is $35, prorated quarterly. The Nogales Business License is separate and distinct from the Nogales occupational tax license. New Nogales Businesses will be assessed in application fees of $35 plus the $35 annual fee.
All businesses involved in non-retail activities must receive an Occupational Business License from the City of Nogales. Initial license application fee is $35 and annual license renewal fee is $35. In addition to this annual fee, all Occupational Businesses must remit an occupational tax to the City of Nogales, generally on a quarterly basis. The tax amount is determined by the type of business and number of employees. All Occupational Business Licenses must be renewed annually in January of each year. The Business is assessed an occupational tax based the attached schedule (below) labeled NAICS Schedule.PDF
All applications require the Project Submittal AApplication completed with any submittal. Any applications received without the Project Submittal Application will be considered as an incomplete submittal. More building permit applications are available by clicking the link.
Business License Application
Business License Renewal Form
Sales Tax Return (PDF)
Sales Tax Return (Excel File with Automatic Calculations)
Sales Tax Rates
How to apply for a business license