Arizona

KEY DEFINITIONS

• Vacation Rental: Vacation rental" or " short-term rental" means any individually or collectively owned single-family or one-to-four-family house or dwelling unit or any unit or group of units in a condominium, cooperative or timeshare, that is also a transient (less than 30 consecutively days) public lodging establishment or owner-occupied residential home offered for transient use if the accommodations are not classified for property taxation under section 42-12001. Vacation rental and short-term rental do not include a unit that is used for any nonresidential use, including retail, restaurant, banquet space, event center or another similar use. 

LICENSING REQUIREMENTS

• Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area. 

TAX INFORMATION

• Arizona Transaction Privilege Tax: 5.5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, visit the Arizona Department of Revenue Transaction Privilege Tax website.
• County Excise Tax: The county excise tax rate varies by county. It is typically 0.28%-6.5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, visit the Arizona Department of Revenue Transaction Privilege Tax website.
• Local Transient Occupancy Taxes: One or more of the following local transient occupancy taxes may apply: Transaction Privilege Tax, Transient Lodging Tax, Bed Tax, or Hotel-Motel Tax. The local transient occupancy tax rate varies by city. It is typically 1.5%-6.0% of the listing price including any cleaning fee for reservations 29 nights and shorter. Transaction Privilege Tax typically applies to all reservations, regardless of length of stay. For detailed information, visit the Arizona Department of Revenue Transaction Privilege Tax website
• For more information, please see the Arizona Department of Revenue Online Lodging Marketplace (OLM) Factsheet.

FIRE & SAFETY

• Check with your local jurisdiction for the latest fire and safety regulations.  

CONNECT WITH VRMA MEMBERS

• Arizonans for Responsible Tourism (AZRT)
• Scottsdale Short-Term Rental Alliance

LEGISLATIVE SESSION

• The Arizona State Legislature is a bicameral body with 30 members in the Senate and 60 members in the House of Representatives. Each district is served by one Senator and two House members. The legislature convenes on the second Monday of January each year.
• Find Your Legislators
• House Information
• House Members
• Senate Information
• Senate Members
• Legislative Calendar
• Bill Search
• State Revised Statutes

COURT CASES

• Kalway v. Calabria Ranch HOA, LLC