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.
Arizona ARS 42-5070 imposes a state Transaction Privilege Tax on transient lodging at 5.5 percent. Maricopa County adds a smaller county portion (around 0.5 percent for stadium-related and tourism funding under ARS 5-839 and the Stadium District tax). Cities like Phoenix (5%), Scottsdale (5%), Mesa (5%), and Tempe (5%) layer additional bed taxes, creating an effective 12 to 14 percent rate on rooms under 30 days. Short-term rentals on Airbnb and Vrbo must register with the AZ Department of Revenue and remit through the platform or directly. Stays of 30 consecutive days or more are exempt as long-term rentals.
Failure to register, collect, or remit transient-lodging tax violates ARS 42-1127 and may be charged as a Class 5 felony for willful tax evasion. Civil penalties include 25 percent of unpaid tax plus interest. ADOR may revoke a TPT license.
Maricopa County, AZ
Maricopa County Department of Transportation establishes loading zones along unincorporated county roads using ARS section 28-873 authority. Yellow-curb comm...
Maricopa County, AZ
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Maricopa County, AZ
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Maricopa County, AZ
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Maricopa County, AZ
Unincorporated Maricopa County imposes no cap on the number of nights a short-term or vacation rental may operate. Arizona Revised Statutes Section 11-269.17...
Maricopa County, AZ
Federal HUD and EPA Renovation, Repair and Painting (RRP) rules govern lead-hazard work in pre-1978 rentals. Arizona ARS 33-1338 requires written disclosure ...
See how Maricopa County's transient occupancy tax rules stack up against other locations.
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