STR operators must collect Arizona TPT (5.5%) plus Pima County transient lodging tax under ARS 42-6007. Combined taxes total approximately 12-13%. ADOR TPT license required.
Short-term rental operators in unincorporated Pima County must collect and remit several taxes. Arizona Transaction Privilege Tax (TPT) applies to transient lodging at the state rate of 5.5%. Pima County imposes an additional county excise tax on transient lodging under ARS 42-6007, currently at 5.9%, plus a tourism surcharge. The combined effective rate for short-term rentals in unincorporated Pima County is approximately 12-13% depending on specific location and applicable special taxing districts. Operators must obtain a TPT license from the Arizona Department of Revenue and file monthly or quarterly returns. ARS 9-500.39 limits local regulation of STRs but does not restrict tax collection authority. Pima County does not impose a separate STR registration fee beyond the state TPT license. Failure to collect and remit taxes subjects operators to ADOR penalties including interest and back-tax assessments.
Failure to collect TPT: back taxes plus interest at 1% per month. ADOR penalties up to 25% of unpaid tax. Criminal penalties for willful evasion under ARS 42-1127.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Pima County, AZ
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Pima County, AZ
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Pima County, AZ
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Pima County, AZ
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Pima County, AZ
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Pima County, AZ
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