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

City Code § 11-152 requires every vacation rental to comply with federal, state, and local law, listing tax privilege licensing by name alongside public health, solid waste, and noise compliance, and states flatly that a vacation rental lacking a valid transaction privilege tax license issued by the State of Arizona shall not be rented or offered for rent. § 42-5005, the state TPT registration statute, including the owner's transaction privilege tax number, before the City will issue a vacation rental permit at all. Section 11-152 also bars anyone from receiving a fee for facilitating a rental that is operating in violation of the Code, reaching booking platforms and property managers, not just owners.

Violations of § 11-152 are a civil offense, and under the chapter's enhanced-penalty section, § 11-159, the City can impose escalating civil penalties tied to the same vacation rental within a twelve-month period: up to $500 or one night's advertised rent (whichever is greater) for a first violation, up to $1,000 or two nights' rent for a second, and up to $3,500 or three nights' rent for a third or later violation. A vacation rental that never applies for its permit can also face a civil penalty of up to $1,000 per month under § 11-150(7) until it complies.