Yuma, AZ Short-Term Rentals: Taxes & Fees (2026)

City Code Chapter 77, adopted by Ord. O2024-014 on May 1, 2024, puts short-term rentals squarely inside the Arizona Department of Revenue's Transient Lodging classification. Under Section 77-04, income an owner earns from renting an STR in Yuma is taxed at the same rates and under the same categories as any other transient lodging business in the city: the Arizona transaction privilege tax (TPT), local sales taxes, and any applicable hospitality tax, which the code lists at a 2% rate. §§ 42-5042 and 42-5070 (the state TPT and transient-lodging definitions), Yuma City Charter Article III, § 16 and Article XIII, § 7 (the city's hospitality tax authority), and Article IV of the Model City Tax Code covering privilege taxes on transient lodging.

S. Title 42 and a city business license under Section 77-03; operating without the license is unlawful and the owner must immediately cease operations until licensed. Section 77-05 layers on a disclosure duty: for any STR stay offered from June 1, 2024 forward, the owner must display both the state TPT license number and the city business license number on every advertisement, including listings on online lodging marketplaces such as Airbnb or Vrbo. Tax and license obligations run together: a listing that references a Yuma address as available for transient lodging is treated as prima facie evidence the owner is operating an STR, which exposes them to both the licensing penalty and the tax classification regardless of whether a booking has occurred.