Phoenix imposes a 5.3 percent transient lodging tax under City Code Chapter 14, Article XII as one of the city's privilege-tax classifications. Combined with state TPT, county tax, and the Maricopa stadium surcharge, total hotel-room tax in Phoenix runs roughly 12.27 percent.
Phoenix City Code Chapter 14, Article XII (Sections 14-440 through 14-450) levies a 5.3 percent privilege tax on hotels, motels, bed-and-breakfasts, and short-term rentals booking stays under 30 days, classified separately from general retail TPT. The combined rate stacks Phoenix 5.3 percent + 5.5 percent state TPT (Class 044/049) + 0.7 percent Maricopa County excise + 1 percent Maricopa stadium and tourism levy, totaling roughly 12.27 percent on every nightly rate. The Phoenix Finance Department administers collection, and lodging marketplaces remit on behalf of hosts under HB-2672 (2022). Other Phoenix privilege-tax classifications include retail (2.3 percent), restaurants and bars (2.3 percent), commercial rentals (2.4 percent), and residential rentals over $1.96 million.
Failure to register or remit under the correct classification is a Class 1 misdemeanor under Phoenix Code §14-590, with civil penalties of 25 percent plus interest and possible business-license revocation. Audits reach back four years under ARS §42-1104.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Phoenix, AZ
Phoenix City Code section 23-12 broadly prohibits creating any unreasonably loud, disturbing and unnecessary noise within the city, and section 23-13 prohibi...
Phoenix, AZ
Phoenix's Resident Permit Parking Program, established in 1987, lets the City Council designate 'resident only' permit areas under City Code Sec. 36-157 wher...
Phoenix, AZ
Arizona Revised Statutes Section 36-1681 requires pools deeper than 18 inches and wider than 8 feet to be enclosed by at least a 5-foot wall, fence or barrie...
Phoenix, AZ
Phoenix City Code Section 31-13 bars any fence, wall, hedge or landscaping over 3 feet within the visibility (sight) triangle at residential street intersect...
Phoenix, AZ
Phoenix prohibits keeping a dog that is in the habit of barking, howling, or disturbing the peace and quiet of any person. Violations are a Class 1 misdemean...
Phoenix, AZ
Phoenix defines a 'vicious animal' as one with a propensity to bite, scratch or injure a human without provocation, where a single incident may establish tha...
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