STR operators in unincorporated Maricopa County must collect and remit Arizona Transaction Privilege Tax (TPT) at 5.6% state rate plus applicable county surcharges. A TPT license from the Arizona Department of Revenue is required. Maricopa County levies additional county excise taxes on transient lodging.
Short-term rental operators in unincorporated Maricopa County must collect and remit Arizona Transaction Privilege Tax (TPT) on all rental income. The combined tax rate includes the state rate, county rate, and any applicable special district taxes, typically totaling approximately 12-13% depending on location. Operators must obtain a TPT license from the Arizona Department of Revenue and file returns monthly or quarterly based on revenue volume. Major platforms like Airbnb collect and remit state and county taxes automatically, but hosts should verify platform coverage and may need to file separately for certain local components.
Specific penalty amounts for this ordinance are not published in a publicly accessible fine schedule. Contact Maricopa County code enforcement directly for current fines, enforcement procedures, and hearing options.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Maricopa County, AZ
Maricopa County has no county-level quiet hours for unincorporated areas. ARS §13-2904 (disorderly conduct) is the sole enforcement tool. The Maricopa County...
Maricopa County, AZ
Maricopa County has no amplified music ordinance for unincorporated areas. No permits, decibel limits, or time restrictions exist at the county level. ARS §1...
Maricopa County, AZ
Maricopa County Animal Care and Control handles barking dog complaints in unincorporated areas. There is no county-specific barking ordinance with defined th...
Maricopa County, AZ
Maricopa County has no construction hour restrictions for unincorporated areas. Arizona's extreme heat often necessitates early-morning construction. HOA CC&...
Maricopa County, AZ
Maricopa County Ordinance P-5 (Residential Parking Ordinance) prohibits parking vehicles over 10,000 lbs GVW, tractors, trailers, buses, and recreational veh...
Maricopa County, AZ
Arizona state law (ARS 28-871) establishes a 72-hour threshold for abandoned vehicles on public highways. Maricopa County enforces abandoned vehicle removal ...
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