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Hotels & Lodging in Surprise, AZ (2026)

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

Verified from official government sources

Transient Occupancy Tax

Surprise levies a combined 7.32 percent tax on hotel and transient-lodging income: a 2.8 percent base privilege tax on every hotel's gross income under Code § 46-3.14-444, plus a 4.52 percent additional tax on transient lodging under § 46-3.14-447. The additional rate has stood at 4.52 percent since Ordinance No. 2015-10 took effect November 1, 2015. Operators must hold a City of Surprise transaction privilege tax license before charging guests.

Surprise Hotel Occupancy Tax Rate

Some Restrictions

Surprise Municipal Code §§ 46-3.14-444, 46-3.14-447

The tax rate shall be at an amount equal to two and eight-tenths percent 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. ... In addition to the taxes levied as provided in section 46-3.14-444, there is hereby levied and shall be collected an additio...

Looking for Maricopa County county-wide rules?

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

Hotels & Lodging in Maricopa County