Maricopa, AZ Short-Term Rentals: Taxes & Fees (2026)

Arizona taxes short-term rentals as transient lodging through the Transaction Privilege Tax (TPT) system, collected and reported via the Arizona Department of Revenue. According to ADOR's Transaction Privilege and Other Tax Rate Tables effective January 1, 2026, the City of Maricopa (region/city code MP, county code PNL for Pinal) lists a Hotels rate of 2.50%. The state-plus-county transient-lodging rate shown for the Pinal County column under business code 025 (Transient Lodging) is 6.698%, which combines the state transient-lodging tax (5.5% state base) and the Pinal County portion. Adding the City of Maricopa's 2.50% hotel rate produces an approximate combined transient-lodging tax of 9.198% on a short-term rental booking in the City of Maricopa. The city also separately raised its general TPT rate by one-half percent (0.5%) effective October 1, 2025 under Ordinance 25-06, but that increase specifically excluded the Hotel, Hotel/Motel, additional Transient Lodging and certain other classes - so the transient-lodging rate was not changed by Ordinance 25-06. Hosts who book through an online lodging marketplace should also note Arizona's separate Online Lodging Marketplace classification (code 325). Operators must hold a state TPT license to collect and remit these taxes; rates can change, so verify the current ADOR rate table before filing.