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.
Tempe, AZ
Tempe regulates industrial noise through Chapter 20 (Noise) of the City Code and the Zoning and Development Code. Industrial uses must not generate noise exc...
Tempe, AZ
Tempe addresses barking dogs under both the noise ordinance (Chapter 20) and animal control regulations. Dogs that bark persistently and disturb neighbors ca...
Tempe, AZ
Tempe requires vehicles to park on approved hard surfaces such as concrete or asphalt driveways. Parking on dirt, gravel, or landscaped areas is prohibited. ...
Tempe, AZ
Tempe generally does not require a building permit for standard residential fences up to 6 feet in height. Fences exceeding 6 feet, masonry walls, and fences...
Tempe, AZ
Tempe's Zoning and Development Code regulates fence materials in residential zones. Common permitted materials include block, stucco, wrought iron, wood, vin...
Tempe, AZ
Tempe's zoning code limits residential fence heights to 6 feet in side and rear yards and 3 feet in front yards. Corner lots may have additional visibility t...
Side-by-side rule comparisons with other cities in Maricopa County.
See how other cities in Maricopa County handle transient occupancy tax.
See how Tempe's transient occupancy tax rules stack up against other locations.
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