Phoenix City Code Chapter 14, Article XII imposes a 5.3 percent transient lodging tax on hotel and motel stays under 30 days. Stacked with state, county, and stadium taxes, total room tax in Phoenix is roughly 12.27 percent. Hotels register with Phoenix Finance.
Phoenix Hotel Tax (City Code Sections 14-440 through 14-450) charges a 5.3 percent privilege tax on every hotel, motel, resort, and short-term rental room rental for stays under 30 days. Layered on top are 5.5 percent state TPT (transaction privilege tax, Class 044/049), 0.7 percent Maricopa County excise, and a 1 percent Maricopa stadium and tourism surcharge, producing a combined rate of about 12.27 percent. Phoenix Finance Department administers registration, monthly remittance, and audits. Revenues fund the Sports Facilities District (Chase Field/State Farm Stadium debt service), Visit Phoenix tourism marketing, and the Phoenix Convention Center bond program. Resorts in the Camelback Corridor and Sky Harbor airport hotels are the largest payors citywide.
Operating without a Phoenix transaction privilege license is a Class 1 misdemeanor under Phoenix §14-590, with 25 percent civil penalties plus interest. Failure to remit can trigger ARS §42-1104 four-year audits and personal liability for officers under §14-580.
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