Hotels & Lodging in Arizona (2026)
12 rules on the books across Arizona, 11 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Buckeye
Some RestrictionsBuckeye taxes hotel and lodging operators 6% combined on gross lodging income: a 3% base privilege tax plus a 3%…
Read full rule →Gilbert
Some RestrictionsGilbert taxes hotel and lodging operators twice under Chapter 58: a general two percent (2%) Hotels privilege tax on…
Read full rule →Glendale
Some RestrictionsGlendale taxes hotel operators 2.9% of lodging gross income under the city's hotel classification, then layers a…
Read full rule →Mesa
Some RestrictionsMesa taxes hotel and lodging revenue at a combined 7% transaction privilege tax: a 2% base tax on gross income from…
Read full rule →Peoria
Some RestrictionsPeoria taxes hotel and short-term lodging income at a combined 5.6% transaction privilege tax: a 1.8% base rate under…
Read full rule →Phoenix
Some RestrictionsPhoenix taxes hotel and short-term lodging revenue at a combined 5.8% city rate: 2.8% base plus a 3% additional…
Read full rule →Sahuarita
Some RestrictionsSahuarita taxes lodging under two separate line items in the Town Code Section 3.05.060 rate table: a 2.00% Hotels tax…
Read full rule →Scottsdale
Some RestrictionsScottsdale taxes hotel and lodging revenue at 1.70% of gross income under City Code § 444, plus an additional 5%…
Read full rule →Surprise
Some RestrictionsSurprise levies a combined 7.32 percent tax on hotel and transient-lodging income: a 2.8 percent base privilege tax on…
Read full rule →Tempe
Some RestrictionsTempe hotels pay two stacked privilege taxes on room charges: the standard 1.8% business activity tax under Section…
Read full rule →Tucson
Some RestrictionsEvery operator of a hotel, lodging house, apartment house, or recreation vehicle park in Tucson owes a 9 percent…
Read full rule →Hotel Worker Retention
Ordinances requiring buyers of hotels to retain existing staff for a transition period (LA Worker Retention Ordinance), including covered properties and remedies.