Taxes & Fees: Oro Valley vs Tucson
How do taxes & fees rules compare between Oro Valley, AZ and Tucson, AZ?
Oro Valley and Tucson have similar restriction levels.
Oro Valley, AZ
Pima County
Short-term rental operators in Oro Valley must collect and remit Arizona Transaction Privilege Tax (TPT) and Pima County transient lodging taxes. Under ARS 42-6007, rentals of 29 consecutive days or fewer are subject to transient lodging tax. The combined state, county, and Town tax rate for transient lodging applies. Operators must obtain a TPT license from the Arizona Department of Revenue before listing their property.
View full Oro Valley rules →Tucson, AZ
Pima County
Tucson short-term rentals are subject to Arizona Transaction Privilege Tax of 5.5 percent, Pima County excise of 0.5 percent, and Tucson city privilege tax of 2.6 percent plus a transient lodging tax of 6 percent, for a combined state and local rate of roughly 14.6 percent. Hosts must also obtain a Tucson business license and pay the annual STR registration fee.
View full Tucson rules →Key Facts Comparison
| Fact | Oro Valley | Tucson |
|---|---|---|
| Tax Trigger | Stays of 29 days or fewer | - |
| TPT License | Required from ADOR (free) | - |
| Tax Rate | ~11-13% combined (state/county/town) | - |
| State Law | ARS 42-6007 | - |
| Filing | Monthly or quarterly to ADOR | - |
| Combined Tax Rate | - | Approximately 14.6 percent |
| City Registration Fee | - | 150 dollars annual |
| Liability Insurance | - | 500,000 dollars minimum |
| Tax Authority | - | Arizona Department of Revenue AZTaxes.gov |
| Business License | - | Required via Tucson Business Services |
Highlighted rows indicate differences between cities.
Oro Valley FAQ
What taxes do I owe on my Oro Valley short-term rental?
You must collect Arizona state TPT, Pima County transient lodging surcharge, and Town of Oro Valley municipal TPT on stays of 29 days or fewer. The combined rate is approximately 11-13 percent.
Does Airbnb collect taxes for me in Arizona?
Airbnb has a marketplace facilitator agreement with ADOR and may collect some taxes automatically. However, you are ultimately responsible for ensuring all applicable taxes are paid. Verify your account settings and check with ADOR.
Tucson FAQ
What taxes apply to Tucson Airbnb rentals?
State TPT 5.5 percent, county excise 0.5 percent, city privilege tax 2.6 percent, and transient lodging tax 6 percent, for roughly 14.6 percent combined. Platforms usually collect automatically.
Does Tucson require a business license for STR hosts?
Yes. All STR operators must hold a Tucson business license and complete annual STR registration with a 150 dollar fee and life-safety self-certification.
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