Permit Requirements: Marana vs Tucson

Do I need a permit to list my property on Airbnb in Marana?

Marana cannot ban STRs under ARS §9-500.39. State TPT license required; must be included in all rental advertising. ADUs built on or after September 14, 2024 may only be used as STRs while an owner resides on the property (Ordinance 2024.023).

What are the short-term rental registration requirements in Marana?

State Preemption: ARS §9-500.39. TPT License: Required; must be in listings. ADU STR: Owner-occupancy required (post Sep 14, 2024). Prohibited Uses: Events, retail, restaurants at STR.

Do I need a Tucson short-term rental permit to host on Airbnb or VRBO?

No. Tucson does not have a city-specific short-term rental permit or vacation rental license. You need the standard City of Tucson business license, an Arizona Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue, and registration of the property with the Pima County Assessor as a residential rental. State law (A.R.S. Section 9-500.39) restricts how Arizona cities may regulate short-term rentals.

Can Tucson ban short-term rentals in my neighborhood?

No. Under A.R.S. Section 9-500.39, Arizona cities cannot prohibit short-term rentals or restrict them based on classification, use, or occupancy. After 2022 (SB 1168), cities may adopt limited permit programs and health/safety standards, but Tucson has not enacted a city STR permit. HOAs and CC&Rs, however, can lawfully prohibit short-term rentals and are enforced privately.

What taxes do I pay on a Tucson short-term rental?

Tucson short-term rentals are subject to the Arizona Transaction Privilege Tax (TPT) and transient lodging tax, totaling roughly 12-13% (state TPT, county excise, and Tucson city excise). Airbnb and VRBO collect and remit most of these taxes for platform bookings; direct bookings require the host to file and remit directly to the Arizona Department of Revenue.