Buckeye, AZ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Base hotel tax
- 3% of gross income
- Additional transient tax
- 3% on stays under 30 days
- Combined rate
- 6% of gross lodging income
- Transient tax use
- 100% funds tourism promotion
Summary
Buckeye taxes hotel and lodging operators 6% combined on gross lodging income: a 3% base privilege tax plus a 3% additional transient lodging tax on stays under 30 days.
The tax rate shall be at an amount equal to three percent (3%) 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: Person... In addition to the taxes levied as provided in section 13-444, there is hereby levied and shall be collected an additional tax in an amount equal to three percent (3%) of the gross income from the business activity of any hotel...charging for lodging and/or lodging space furnished to any transient.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 22 Update 1).
Full Breakdown
Under Buckeye City Code, operating a hotel and charging for lodging or lodging space is taxed at 3% of gross income (§ 13-444). On top of that, § 13-447 levies an additional 3% on any hotel's gross income from charging a "transient" for lodging: defined as anyone who obtains lodging space on a daily, weekly, or other basis for less than 30 consecutive days. Combined, hotel operators in the City of Buckeye, Maricopa County, Arizona owe 6% of gross lodging receipts. All revenue from the additional 3% tax is earmarked for tourism promotion.
Violations & Fines
Late or unpaid tax, unfiled returns, or refusal to allow the Tax Collector to examine records exposes the taxpayer to interest and civil penalties under Buckeye City Code § 13-540, applied the same way as A.R.S. §§ 42-1123 and 42-1125.
Frequently Asked Questions
What is Buckeye's total hotel occupancy tax rate?
Does the additional 3% tax apply to long-term stays?
Sources & Official References
Other rules in Buckeye
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Transient Occupancy Tax in Nearby Cities
How other cities in Maricopa County handle transient occupancy tax.