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.
Surprise, AZ
Amplified music and sound in Surprise must comply with the city's noise ordinance. Amplified sound audible beyond property lines that disturbs neighbors is p...
Surprise, AZ
Excessive barking dogs in Surprise are addressed through the city's nuisance provisions and Maricopa County animal control regulations. Dogs that bark contin...
Surprise, AZ
Surprise regulates construction noise through its City Code. Residential construction is generally permitted Monday through Saturday during daytime hours. Su...
Surprise, AZ
Surprise is near Luke Air Force Base, which generates significant military jet noise. The city has no authority over military flight operations but maintains...
Surprise, AZ
Surprise does not experience snow and has no space saving or dibs system for parking. The desert climate eliminates the need for shoveled-out parking spot re...
Surprise, AZ
Surprise prohibits abandoned, inoperable, or junk vehicles on public streets and visible on private property. Vehicles without current registration or that a...
Side-by-side rule comparisons with other cities in Maricopa County.
See how other cities in Maricopa County handle transient occupancy tax.
See how Surprise's transient occupancy tax rules stack up against other locations.
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