Phoenix STR operators pay a combined tax rate of approximately 12.57% (state + county + city TPT). State TPT license required. Platforms like Airbnb auto-collect Arizona TPT. Arizona eliminated residential rental tax starting 2025.
Phoenix STR operators must pay Transaction Privilege Tax (TPT) combining state, Maricopa County, and city rates totaling approximately 12.57%. A state TPT license from ADOR (Arizona Department of Revenue) is required — the license number must appear in all advertisements. Major platforms (Airbnb, Vrbo) auto-collect and remit Arizona TPT. Operators must also register with the Maricopa County Assessor's Office per ARS §33-1902. Arizona eliminated the residential rental tax starting in 2025, which affects long-term rentals but STR transient lodging tax continues. Operators must maintain $500,000 minimum liability insurance per state law. Quarterly filing required for direct bookings.
Failure to collect/remit TPT: penalties and interest from ADOR. Operating without TPT license: additional fines. Unlicensed operation affects STR permit status.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Phoenix, AZ
Phoenix's Resident Permit Parking Program, established in 1987, lets the City Council designate 'resident only' permit areas under City Code Sec. 36-157 wher...
Phoenix, AZ
A backyard recreational fire is the one open-flame exception that does not require a Phoenix open-burning permit, but Phoenix Fire Code section 307.4.2 requi...
Phoenix, AZ
Phoenix follows the 2018 Phoenix Building Construction Code Chapter 9 (IBC/IRC) and Ordinance G-5898 (effective April 18, 2014). Smoke alarms are required in...
Phoenix, AZ
Phoenix allows home occupations in any residential district without a permit if they stay within the secondary-use standards of Zoning Ordinance Section 608....
Phoenix, AZ
Phoenix has no city ordinance restricting lawn ornaments, statuary, or year-round decorations on residential property. PCC Section 23 requires property maint...
Phoenix, AZ
Phoenix has no city ordinance regulating residential inflatable holiday displays. Size, lighting hours, and blower noise are governed by HOA CC&Rs. PCC Secti...
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