Taxes & Fees: Prescott Valley vs Sedona

Short-term rental operators in unincorporated Yavapai County must hold an Arizona Department of Revenue Transaction Privilege Tax (TPT) license and remit transient lodging tax on every stay of fewer than 30 consecutive days. The combined state and county TPT rate on transient lodging in the unincorporated areas of Yavapai County is set by A.R.S. Title 42, Chapter 5, and the County's share is administered alongside state collection. Where a booking platform (Airbnb, Vrbo, Booking.com) has signed a marketplace facilitator agreement with the Arizona Department of Revenue, the platform collects and remits TPT on the operator's behalf, but the operator still must hold an active TPT license and file returns. Under A.R.S. Sec. 9-500.39(B)(5)(f), any local STR regulatory permit fee is capped at actual cost or $250 per year, whichever is less. The TPT license number (or local permit number, where one exists) must appear on every online listing and advertisement per A.R.S. Sec. 9-500.39(B)(7).

Sedona charges $210 annually per STR permit. Operators must also hold an active Arizona Transaction Privilege Tax (TPT) license and collect/remit state and city transient lodging tax.