Tucson lodging is taxed at roughly 11.6%: a 6% city transient-occupancy and bed tax stacked with Arizona's 5.6% transaction privilege tax, applied to hotels, motels, and short-term rentals under 30 days.
Stays of fewer than 30 consecutive days at any Tucson hotel, motel, vacation rental, or short-term rental are subject to the city's 6% transient lodging tax (transient occupancy plus bed tax), on top of Arizona's 5.6% state transaction privilege tax, for a combined rate near 11.6%. Pima County may add additional excise components on lodging. Operators must register with the Arizona Department of Revenue, collect the combined tax, and remit monthly or quarterly. Online platforms like Airbnb often collect on hosts' behalf, but hosts remain legally responsible for accuracy.
Failing to register with the Arizona Department of Revenue, collect the correct combined rate, or remit on time can result in back taxes, penalties, interest, and license suspension under state and city law.
Tucson, AZ
Tucson short-term rentals are subject to Arizona Transaction Privilege Tax of 5.5 percent, Pima County excise of 0.5 percent, and Tucson city privilege tax o...
Tucson, AZ
Tucson requires a City Business License ($95 initial, $70 annual renewal) for all STR operators. State preemption (ARS §9-500.39) bars bans on STRs. TPT lice...
See how Tucson's transient occupancy tax rules stack up against other locations.
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