STR operators must collect Arizona TPT (5.5%) plus Pima County transient lodging tax under ARS 42-6007. Combined taxes total approximately 12-13%. ADOR TPT license required.
Short-term rental operators in unincorporated Pima County must collect and remit several taxes. Arizona Transaction Privilege Tax (TPT) applies to transient lodging at the state rate of 5.5%. Pima County imposes an additional county excise tax on transient lodging under ARS 42-6007, currently at 5.9%, plus a tourism surcharge. The combined effective rate for short-term rentals in unincorporated Pima County is approximately 12-13% depending on specific location and applicable special taxing districts. Operators must obtain a TPT license from the Arizona Department of Revenue and file monthly or quarterly returns. ARS 9-500.39 limits local regulation of STRs but does not restrict tax collection authority. Pima County does not impose a separate STR registration fee beyond the state TPT license. Failure to collect and remit taxes subjects operators to ADOR penalties including interest and back-tax assessments.
Failure to collect TPT: back taxes plus interest at 1% per month. ADOR penalties up to 25% of unpaid tax. Criminal penalties for willful evasion under ARS 42-1127.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Pima County, AZ
Pima County has no outdoor music or amplified sound ordinance for unincorporated areas. ARS 13-2904 applies to unreasonable noise. Event venues may have CUP ...
Pima County, AZ
Pima County regulates amplified music under the general noise ordinance. Sound amplification permits available for events. ARS §13-2904 applies.
Pima County, AZ
Pima County has no general decibel limits for unincorporated areas. Industrial zone performance standards exist. ARS 13-2904 uses a reasonable person standar...
Pima County, AZ
Pima County Code Chapter 9.30 and animal control code (Chapter 6.04) cover excessive animal noise. Pima Animal Care Center (PACC) handles barking dog complai...
Pima County, AZ
Pima County has no leaf blower ordinance for unincorporated areas. Desert landscaping minimizes need. ARS 13-2904 covers extreme noise. HOAs provide primary ...
Pima County, AZ
Pima County Code Chapter 9.30 prohibits excessive, unnecessary, or offensive noise that disturbs the peace or quiet of any neighborhood or causes discomfort ...
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