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.
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Maricopa County, AZ
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Maricopa County, AZ
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Maricopa County, AZ
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Maricopa County, AZ
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