Coconino County, AZ Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State Lodging TPT
- 5.5%
- Plus
- Coconino County + city rates
- Platforms
- Airbnb, Vrbo collect TPT
- Registration
- AZTaxes.gov (direct bookings)
- Assessor
- A.R.S. §33-1902 recording
Summary
Short-term stays owe Arizona's 5.5% state transient lodging tax plus Coconino County and city rates. Airbnb and Vrbo collect and remit TPT; owners also record the property with the County Assessor.
An owner of residential rental property shall maintain with the assessor in the county where the property is located information required by this section in a manner to be determined by the assessor.
Full Breakdown
Arizona taxes lodging under 30 days through the Transaction Privilege Tax (TPT). The state transient lodging rate is 5.5%, on top of which Coconino County and the city add their own rates; Flagstaff levies city hotel/bed taxes that push the combined lodging rate into the low teens. Airbnb and Vrbo automatically collect and remit TPT on their bookings, while direct bookings require registering with the Arizona Department of Revenue at AZTaxes.gov and filing returns. Separately, A.R.S. §33-1902 requires owners to record residential rental property, including short-term rentals, with the Coconino County Assessor.
Violations & Fines
Unremitted TPT accrues penalties and interest through the Department of Revenue; late filing adds a monthly penalty. Failing to record the property with the Coconino County Assessor can bring a $150-per-day civil penalty under A.R.S. §33-1902.
Frequently Asked Questions
Does Airbnb handle my Arizona taxes?
What tax rate applies in Flagstaff?
Sources & Official References
Other rules in Coconino County
How Coconino County compares: Cities with the Highest Short-Term Rental Taxes·Compare Coconino County to another location·View the Arizona short-term rentals overview
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