Hotels & Lodging in Phoenix, AZ (2026)
1 verified hotels & lodging rules for Phoenix, Arizona, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Phoenix taxes hotel and short-term lodging revenue at a combined 5.8% city rate: 2.8% base plus a 3% additional transient lodging tax on top.
Phoenix Hotel Tax: 5.8% on Transient Lodging
Some RestrictionsPhoenix City Code § 14-447 (with base rate at § 14-444; "Hotel" defined at § 14-100)
In addition to the taxes levied as provided in Section 14-444, there is hereby levied and shall be collected an additional tax in an amount equal to three percent of the gross income from the business activity of any hotel engaging or continuing within the City in the business of charging for lodging and/or lodging space furnished to any transient.
Looking for Maricopa County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Phoenix city rules.
Hotels & Lodging in Maricopa County →