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

Queen Creek's short-term rental program itself is free — there is no license or registration fee — but short-term lodging is taxable. The Arizona Department of Revenue classifies short-term rental stays under the Hotels classification for Town TPT. Queen Creek imposes the Hotels rate (business code 044) at 2.25 percent and an additional Hotels tax (business code 144) at 3.0 percent, for a combined town short-term lodging rate of 5.25 percent. Layered on top of the town rate are the State of Arizona's transaction privilege tax for transient lodging at 5.5 percent of the listing price (including cleaning fees) on stays of 29 nights or fewer, plus the Maricopa County transient lodging excise tax. Every operator must hold an Arizona TPT license from the Department of Revenue, regardless of whether bookings come through Airbnb, VRBO or directly. Online lodging marketplaces frequently collect and remit some of these taxes on the operator's behalf, but the underlying TPT license obligation still falls on the property owner. Operators should verify their exact combined rate using the Department of Revenue's tax-rate look-up tool, because county and state components are set outside the Town.