Short-term rental income under 30 days is taxable. Hosts must hold an Arizona TPT license and remit state and Pinal County transaction-privilege (lodging) tax, reported under business code 025. Any county permit fee is capped at actual cost or $250.
Arizona taxes lodging rented for fewer than 30 days through the transaction privilege tax (TPT). Operators taking direct bookings report state and county lodging under business code 025; city bookings use code 044 (Hotels). Every Pinal County short-term-rental host must obtain a TPT license from the Arizona Department of Revenue before listing and remit the combined state, county and any city rate on gross rental receipts. Marketplace platforms may collect some tax, but the owner remains responsible for the license and correct reporting. A.R.S. 11-269.17 expressly permits reasonable tax rules while barring outright STR prohibitions.
Failure to obtain the TPT license before operating triggers penalties of $250 for a first offense and $1,000 for subsequent offenses, plus interest and back tax on unreported lodging receipts.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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