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Hotels & Lodging in Peoria, AZ (2026)

1 verified hotels & lodging rules for Peoria, Arizona, sourced directly from the municipal code and official government pages.

Verified from official government sources

Transient Occupancy Tax

Peoria taxes hotel and short-term lodging income at a combined 5.6% transaction privilege tax: a 1.8% base rate under City Code § 12-444 on every hotel operator's gross lodging income, plus a 3.8% additional tax under § 12-447 on charges to transients. Operators must hold a City tax license and remit to the Tax Collector.

Peoria AZ Hotel Occupancy Tax Rate

Some Restrictions

Peoria City Code §§ 12-444, 12-447

Sec. 12-444. Hotels. The tax rate shall be at an amount equal to one and eight tenths percent (1 8/10%) of the gross income from the business activity upon every person engaging or continuing in the business of operating a hotel charging for lodging and/or lodging space furnished to any: (a) Person. ... Sec. 12-447. Rental, leasing, and licensing for use of real property: additional tax upon tr...

Looking for Maricopa County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Peoria city rules.

Hotels & Lodging in Maricopa County