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Arizona

Arizona

state Allowed with registration Verified · last verified 2026-07-15

Short-term/vacation rentals are legal statewide and cannot be banned by local governments. A.R.S. § 9-500.39 (cities/towns) and A.R.S. § 11-269.17 (counties) preempt local prohibitions and STR-specific restrictions ("A city or town may not prohibit vacation rentals or short-term rentals"; a county is barred identically). Operators MUST obtain an Arizona Transaction Privilege Tax (TPT) license before renting a property for transient stays (under 30 days), obtained via AZTaxes.gov, and must display the TPT license number on all advertising associated with the rental (including OLM postings). Rental income is taxed under the state Transient Lodging classification at 5.5% (A.R.S. § 42-5010(A)(2)(a), applied to the § 42-5070 transient lodging classification), plus county excise tax and city hotel/transient (bed) taxes that vary by locality (Model City Tax Code). Online lodging marketplaces (e.g., Airbnb/Vrbo) have been required to register with ADOR and collect/remit TPT on facilitated bookings since January 1, 2019. A city/county MAY (but is not required to) impose a limited set of regulations: a local regulatory permit or license (application fee not to exceed the actual cost of issuing the permit/license or $250, whichever is less), emergency-contact information, first-time neighbor notification, and $500,000 aggregate liability insurance. Enforcement: for verified violations within a 12-month period a locality MAY impose escalating civil penalties of up to $500 (or one night's rent, whichever is greater) for a first violation, up to $1,000 (or two nights' rent) for a second, and up to $3,500 (or three nights' rent) for a third or subsequent violation; may impose a civil penalty of up to $1,000 for every 30 days an owner fails to provide required emergency-contact information (after 30 days' written notice); and may suspend a local permit for up to 12 months for specified verified violations. A narrow amendment effective for accessory dwelling units (ADUs) whose final approval was issued on/after September 14, 2024 lets a municipality/county require the owner to reside on-property. STRs may not be used for nonresidential uses (retail, restaurant, banquet, special events). Statute reflects amendments through 2024.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • city Arizona Transaction Privilege Tax (TPT) License Required
    Fee: — · Renewal: Arizona TPT licenses are generally subject to annual renewal (renewal due at the start of each calendar year); the state renewal fee and any city renewal fees are not quote-anchored to the fetched ADOR pages and are left unstated. · Applies to: Every owner/operator (and property manager) of a short-term/vacation rental with stays under 30 days, including operators who list only through an online lodging marketplace · official page ↗
  • city Display TPT license number on all advertising Required
    Fee: — · Renewal: — · Applies to: All short-term-rental owners/operators; any advertisement associated with the short-term rental (including OLM postings) · official page ↗
  • city Local regulatory permit or license (only where the municipality/county adopts one) Conditional
    Fee: $250 / per issuance · Renewal: Local ordinance-dependent; a local permit may be suspended for up to 12 months for specified verified violations (A.R.S. § 9-500.39(D)). · Applies to: STR owners located in a city/town, or in the unincorporated area of a county, that has adopted a local regulatory permit/license ordinance under A.R.S. § 9-500.39(B)(5) / § 11-269.17(B)(5) · official page ↗
  • city Emergency contact information for owner/designee (where required by locality) Conditional
    Fee: — · Renewal: — · Applies to: STR owners in a city/town or county that requires emergency-contact information before renting · official page ↗
  • city First-time neighbor notification (where required by locality) Conditional
    Fee: — · Renewal: — · Applies to: STR owners in a locality that requires notice to adjacent/across-street residents before first offering the property for rent · official page ↗
  • city Liability insurance of at least $500,000 (where required by locality) Conditional
    Fee: — · Renewal: — · Applies to: STR owners in a locality that requires liability coverage; satisfied by advertising/offering through an OLM providing equal or greater coverage · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
State Transaction Privilege Tax - Transient Lodging classification — — — —
County excise tax (transient lodging) — — — —
City transient/hotel (bed) tax — — — —

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
No
Cap on licenses
No

Grandfathering: The owner-occupancy option for ADU properties (A.R.S. § 9-500.39(B)(9)) applies only where the ADU's certificate of occupancy/completion or similar final approval was issued on or after September 14, 2024; ADUs approved on or before September 13, 2024 are exempt from that requirement.

Zoning: State law bars STR-specific zoning bans. Cities/counties may adopt and enforce use and zoning ordinances (noise, welfare, property maintenance, nuisance) only if applied 'in the same manner as other property classified under sections 42-12003 and 42-12004' (i.e., the same as other residential rentals). A vacation/short-term rental may not be used for nonresidential uses such as special events, retail, restaurant, or banquet space (A.R.S. § 9-500.39(K)).

  • State preemption of local bans: 'A city or town may not prohibit vacation rentals or short-term rentals' (A.R.S. § 9-500.39(A)); counties are barred identically under A.R.S. § 11-269.17(A). Both verified via direct fetch.
  • No state minimum stay, no state annual-night cap, and no state occupancy cap; localities may address occupancy only through generally-applicable nuisance/zoning ordinances, not STR-specific rules.
  • 'Vacation rental'/'short-term rental' means an individually or collectively owned single-family or one-to-four-family house/dwelling unit, condo/coop unit, or owner-occupied residential home offered for transient use, and not classified for property taxation as class-one (hotel) property under A.R.S. § 42-12001.
  • 'Transient' / short-term = stays under 30 days. A rental of 30 or more consecutive days is a 'residential rental,' not transient lodging; a 'transient' is a person who obtains lodging space for less than thirty consecutive days (A.R.S. § 42-5070).

Enforcement

Active enforcement
unknown
Fines
—
Notes
Draft characterization of penalties as flat '$500 / $1,000 / $3,500' was corrected: the statute sets each tier as 'up to $X or N night's/nights' rent, whichever is greater.'

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Frequently asked questions

Is Airbnb legal in Arizona?
Short-term/vacation rentals are legal statewide and cannot be banned by local governments. A.R.S. § 9-500.39 (cities/towns) and A.R.S. § 11-269.17 (counties) preempt local prohibitions and STR-specific restrictions ("A city or town may not prohibit vacation rentals or short-term rentals"; a county is barred identically). Operators MUST obtain an Arizona Transaction Privilege Tax (TPT) license before renting a property for transient stays (under 30 days), obtained via AZTaxes.gov, and must display the TPT license number on all advertising associated with the rental (including OLM postings). Rental income is taxed under the state Transient Lodging classification at 5.5% (A.R.S. § 42-5010(A)(2)(a), applied to the § 42-5070 transient lodging classification), plus county excise tax and city hotel/transient (bed) taxes that vary by locality (Model City Tax Code). Online lodging marketplaces (e.g., Airbnb/Vrbo) have been required to register with ADOR and collect/remit TPT on facilitated bookings since January 1, 2019. A city/county MAY (but is not required to) impose a limited set of regulations: a local regulatory permit or license (application fee not to exceed the actual cost of issuing the permit/license or $250, whichever is less), emergency-contact information, first-time neighbor notification, and $500,000 aggregate liability insurance. Enforcement: for verified violations within a 12-month period a locality MAY impose escalating civil penalties of up to $500 (or one night's rent, whichever is greater) for a first violation, up to $1,000 (or two nights' rent) for a second, and up to $3,500 (or three nights' rent) for a third or subsequent violation; may impose a civil penalty of up to $1,000 for every 30 days an owner fails to provide required emergency-contact information (after 30 days' written notice); and may suspend a local permit for up to 12 months for specified verified violations. A narrow amendment effective for accessory dwelling units (ADUs) whose final approval was issued on/after September 14, 2024 lets a municipality/county require the owner to reside on-property. STRs may not be used for nonresidential uses (retail, restaurant, banquet, special events). Statute reflects amendments through 2024.
Do I need a license or registration for a short-term rental in Arizona?
Yes — Arizona requires: Arizona Transaction Privilege Tax (TPT) License; Display TPT license number on all advertising; Local regulatory permit or license (only where the municipality/county adopts one). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Arizona?
State Transaction Privilege Tax - Transient Lodging classification, County excise tax (transient lodging), City transient/hotel (bed) tax. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

Counties & cities Coconino County · Maricopa County · Pima County · Yavapai County

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.