Tucson short-term rentals are subject to Arizona Transaction Privilege Tax of 5.5 percent, Pima County excise of 0.5 percent, and Tucson city privilege tax of 2.6 percent plus a transient lodging tax of 6 percent, for a combined state and local rate of roughly 14.6 percent. Hosts must also obtain a Tucson business license and pay the annual STR registration fee.
Tax collection is automatic for bookings on Airbnb and Vrbo, which remit directly to ADOR. Direct bookings require the host to collect and remit through AZTaxes.gov. The city STR registration fee is 150 dollars annually as of 2024 and renewals include a life-safety self-certification. Operators must also carry 500,000 dollars in liability insurance per AZ Rev Stat 9-500.39. Failure to remit taxes is both a tax violation and grounds for STR license revocation.
Unpaid TPT accrues interest and penalties at the state level. Operating without city business license or STR registration triggers fines of 500 to 2,500 dollars and license denial for future applications.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Tucson, AZ
Tucson has no city ordinance restricting lawn ornaments, statuary, or year-round decorations on residential property. Tucson Code Chapter 16 (Neighborhood Pr...
Tucson, AZ
Tucson has no city ordinance regulating residential inflatable holiday displays. Size, height, lighting hours, and blower noise are governed by HOA CC&Rs. Tu...
Tucson, AZ
Tucson has no municipal ordinance regulating residential holiday lights. Timing, brightness, and animated displays are governed by HOA CC&Rs in master-planne...
Tucson, AZ
Tucson requires building permits for outdoor kitchens with gas lines, plumbing, electrical wiring, or structural roofs through the Planning and Development S...
Tucson, AZ
Tucson has no specific city ordinance regulating residential smokers or pellet grills. Smoke nuisance may be addressed under Tucson Code Section 16-31 (exces...
Tucson, AZ
Tucson Fire Department enforces the International Fire Code with local amendments. Per Tucson's BBQ and Open Flame Devices handout, 20-lb propane cylinders m...
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