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

Section 8-6-3(B)(5) requires every vacation rental registration application to include proof of a valid transaction privilege tax license, the license the State of Arizona issues under Title 42 for lodging and rental transactions. Section 8-6-5(D) makes the requirement an ongoing operating condition, not just a one-time application item: a vacation rental lacking a valid transaction privilege tax license issued by the State of Arizona shall not be rented or offered for rent. S. 39, which otherwise substantially preempts local restrictions on renting a home short-term.

The Town does not itself levy an occupancy tax on vacation rentals; the transaction privilege tax is a state tax administered and collected by the Arizona Department of Revenue, and the Town's role is limited to confirming the license exists before and during registration. A vacation rental operating without maintaining a valid license is in violation of Article 8-6, which exposes the owner to the escalating civil penalties in Section 8-6-7 and can count toward the three-violation threshold in Section 8-6-6 that allows the Town to suspend the property's registration for up to 12 months.