Transient Occupancy Tax: Gilbert vs Phoenix
How do transient occupancy tax rules compare between Gilbert, AZ and Phoenix, AZ?
Gilbert and Phoenix have similar restriction levels.
Gilbert, AZ
Maricopa County
Maricopa County imposes a small Transient Lodging tax under ARS Section 42-5070 in addition to state and city hotel taxes. The combined Phoenix-area lodging tax often reaches 12 to 14 percent on stays under 30 days.
View full Gilbert rules →Phoenix, AZ
Maricopa County
Phoenix City Code Chapter 14, Article XII imposes a 5.3 percent transient lodging tax on hotel and motel stays under 30 days. Stacked with state, county, and stadium taxes, total room tax in Phoenix is roughly 12.27 percent. Hotels register with Phoenix Finance.
View full Phoenix rules →Key Facts Comparison
| Fact | Gilbert | Phoenix |
|---|---|---|
| State TPT | 5.5 percent | - |
| County addition | Approx 0.5 percent | - |
| Combined typical | 12-14 percent | - |
| Exemption | 30 plus day stays | - |
| Phoenix rate | - | 5.3 percent |
| Combined total | - | Approximately 12.27 percent |
| Code section | - | Phoenix Ch. 14 Art. XII |
| Stay threshold | - | Under 30 days |
| Use of funds | - | Sports, tourism, convention |
Highlighted rows indicate differences between cities.
Gilbert FAQ
What is the total hotel tax rate in Phoenix?
Currently around 12.57 percent for stays under 30 days, combining 5.5 percent state TPT, 0.5 percent county, 5 percent Phoenix bed tax, plus other small district add-ons varying by location.
Do Airbnb hosts collect Maricopa County hotel tax?
Yes. Airbnb and Vrbo collect and remit Arizona TPT and Maricopa County tax automatically for hosts since 2017. Direct bookings require host registration with the Department of Revenue.
Phoenix FAQ
What total tax will I see on a Phoenix hotel bill?
Approximately 12.27 percent of the room rate, combining 5.3 percent Phoenix lodging tax, 5.5 percent state TPT, 0.7 percent county excise, and 1 percent Maricopa stadium and tourism surcharge.
When does the tax not apply?
Stays of 30 consecutive days or more with the same lodger are treated as residential rentals and exempt from the transient lodging tax. Federal employees on travel orders may also qualify with proper exemption certificates.
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