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.
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 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...
Phoenix, AZ
Phoenix has no municipal ordinance regulating residential holiday lights. Lighting timing, brightness, and animation are governed by subdivision CC&Rs and HO...
Phoenix, AZ
Phoenix requires building permits for outdoor kitchens with gas lines, plumbing, electrical wiring, or structural roofs. Trade permits filed through Planning...
Phoenix, AZ
Phoenix has no specific ordinance regulating residential smokers or pellet grills. ADEQ Rule R18-2-219 prohibits visible emissions exceeding 20 percent opaci...
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