Tour/Guide Services

Tour/Guide Services 

Tour/Guide services may require a special use permit from the USDA Forest Service and/or a license from the Arizona Game and Fish Department. (21)

Contact: U.S. Department of Agriculture, Forest Service: Contracts & Commercial Permits: Commercial permits, 505.842.3292

Contact: Arizona Game and Fish Department: Guide License Application, 602.942.3000

Businesses may be responsible for the motor carrier tax or light motor vehicle fee, which are administered by the Arizona Department of Transportation, Motor Vehicle Division (MVD).

Also, tours conducted by motor vehicles, such as jeeps, vans or buses are considered passenger transportation and may be required to meet certain standards or requirements from the Arizona Department of Transportation, Motor Vehicle Division (MVD). The Mandatory Insurance Department of MVD will provide the insurance coverage requirements.

If the vehicle is capable of carrying 16 or more passengers, a commercial driver’s license may be required.

Contact: Arizona Department of Transportation, Motor Vehicle Division, Phoenix 602.255.0072 or Tucson 520.629.9808 or Arizona toll free 800.251.5866

If you operate or conduct a business that charges admission or user fees for exhibition, amusement or entertainment, you may be subject to transaction privilege (sales) tax/licensing under the Amusements classification. Taxable business activities include some tours. For more information, click here. (21)