Arizona · Maricopa County
Maricopa County
Short-term / vacation rentals ARE ALLOWED in unincorporated Maricopa County and cannot be prohibited (Arizona state preemption — A.R.S. 11-269.17(A), verbatim: "A county may not prohibit vacation rentals or short-term rentals."). The county does NOT issue a dedicated STR permit or local regulatory license under A.R.S. 11-269.17(B)(5); instead STRs are governed by (1) Arizona state law A.R.S. 11-269.17, (2) mandatory residential rental registration with the Maricopa County Assessor under A.R.S. 33-1902, (3) a state Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue (proof of compliance with A.R.S. 42-5005), and (4) new short-term-rental zoning use-standards in the modernized Maricopa County Zoning Ordinance (MCZO), Section 1208. The Board of Supervisors unanimously (5-0) approved the modernized MCZO via text amendment TA250001 on December 10, 2025, EFFECTIVE JANUARY 9, 2026; the county states it "Allows for short-term rentals in accordance with state law, but with limits that protect neighborhood quality of life." The adopted STR standards (verbatim text confirmed in the county's companion emergency amendment TA250002, MCZO Section 1208) require: STR = "the use of a single-family dwelling or an approved accessory dwelling unit for lease or rent for a duration of no more than 30 consecutive days" (Sec. 201 defines it as "A single-family dwelling or an accessory dwelling leased, without signage, for a duration of 30 consecutive days or fewer to individuals other than registered sex offenders"); the property must be "rented as a whole unit to a single party or individual" (partial/by-the-room/by-the-bed rentals prohibited); "Only one (1) STR unit may be rented per parcel at any given time"; owner-occupancy IF the property contains an accessory dwelling unit (ADU) whose certificate of occupancy/completion was issued AFTER September 13, 2024 (i.e., on or after September 14, 2024 — grandfathered if issued on or before September 13, 2024); no commercial events / public assembly / special gatherings (weddings, banquets); no signage, site-specific websites, or external identification suggesting commercial operation; no retail, food service, or other commercial enterprise operated from the STR; and no rental/lease/occupancy by a registered sex offender. There is NO numeric cap on the number of STRs county-wide, NO minimum-stay requirement, and NO annual-night cap (state law preempts most such restrictions). These county standards apply ONLY to UNINCORPORATED Maricopa County — incorporated cities/towns (Phoenix, Scottsdale, Mesa, Tempe, etc.) each have their own separate STR ordinances not covered by this record.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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state Arizona Transaction Privilege Tax (TPT) license (transient lodging) Required
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county Maricopa County Assessor residential rental property registration Required
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county Compliance with Maricopa County Zoning Ordinance short-term-rental standards (MCZO Section 1208) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Arizona Transaction Privilege Tax - Transient Lodging (state portion) | 5.5% | Arizona Department of Revenue (ADOR) | — | — |
| Transient Lodging tax - Maricopa County portion (unincorporated) | 1.77% | Arizona Department of Revenue (ADOR) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~7.3%) on a stay in Maricopa County. Estimate only — not tax advice.
Operating rules
- Primary residence
- conditional
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- The STR must be rented as a whole unit to a single party or individual; partial rentals (by the room or by the bed) are prohibited (MCZO 1208.1.2). Only one (1) STR unit may be rented per parcel at any given time (MCZO 1208.1.3). No fixed maximum-occupant headcount is set by the county STR standards.
- Zoning-restricted
- Yes
- Cap on licenses
- —
Grandfathering: The owner-occupancy requirement for ADU-containing STR properties does NOT apply where the ADU's certificate of occupancy, certificate of completion, or similar final approval was issued by the County on or before September 13, 2024. This mirrors A.R.S. 11-269.17(B)(9) (verbatim: owner must reside 'if a certificate of occupancy ... was issued by the county on or after September 14, 2024. This paragraph does not apply ... if ... issued on or before September 13, 2024.') and MCZO 1208.1.2 (verbatim: 'The owner of a short-term rental must reside on the property if the property contains an accessory dwelling unit unless a certificate of occupancy, certificate of completion or similar final approval for the accessory dwelling unit was issued by the County on or before September 13, 2024.').
Zoning: Governed by the modernized Maricopa County Zoning Ordinance (MCZO) STR standards (Section 1208), effective January 9, 2026, in unincorporated areas. STR = a single-family dwelling or an approved accessory dwelling unit leased for no more than 30 consecutive days, without signage. No more than one ADU per parcel may be used as a short-term rental. Prohibited in connection with any STR (MCZO 1208.1.4): use of the property for commercial events, public assembly, or special gatherings (e.g., weddings, banquets, or similar functions); signage, site-specific websites, or any external identification suggesting commercial operation; and operation of any retail, food service, or other commercial enterprise from the STR. State law A.R.S. 11-269.17(K) independently bars nonresidential uses (verbatim: 'A vacation rental or short-term rental may not be used for nonresidential uses, including for a special event ... or for a retail, restaurant, banquet space or other similar use.').
- primary_residence_required is CONDITIONAL: the owner must reside on the property ONLY if the property contains an accessory dwelling unit whose certificate of occupancy/completion was issued after September 13, 2024 (i.e., on or after September 14, 2024). A standalone single-family STR without a post-cutoff ADU has NO owner-occupancy requirement. (VERIFIED — the September 13 and September 14, 2024 dates are two sides of the same boundary and are both correct.)
- No county-wide numeric cap on the number of STRs and no cap on licenses; the 'one STR unit per parcel' rule is a per-parcel operational limit, not a jurisdiction-wide cap. (VERIFIED against MCZO 1208 and A.R.S. 11-269.17.)
- No minimum-stay requirement and no maximum-nights-per-year limit is imposed by the county; A.R.S. 11-269.17 preempts most such restrictions. (VERIFIED — no such provision in MCZO 1208 or the statute.)
- A registered sex offender may not rent, lease, or occupy an STR, and the lessee may not include such an individual in the renting party (MCZO 1208.1.5, verbatim). (VERIFIED.)
- These county standards apply ONLY to UNINCORPORATED Maricopa County; incorporated municipalities (Phoenix, Scottsdale, Mesa, Tempe, etc.) each have separate STR ordinances not covered by this county record. (VERIFIED — A.R.S. 11-269.17(B) authorizes county regulation only 'within the unincorporated areas of the county.')
- Liability insurance: A.R.S. 11-269.17(B)(8) PERMITS (does not require) a county to mandate at least $500,000 liability coverage or equal/greater marketplace-provided coverage. The verified MCZO Section 1208 STR standards (as in TA250002) do NOT impose any insurance requirement. Reconfirm against the final adopted MCZO text posted January 9, 2026 if the exact insurance posture is material.
Enforcement
- Active enforcement
- unknown
- Fines
- —
- Notes
- Enforcement authorities are drawn from Arizona state statute A.R.S. 11-269.17 (verbatim from the county's TA250002 statutory attachment). County-specific administrative enforcement procedures under the modernized MCZO were not separately quote-verified in this pass.
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Frequently asked questions
Is Airbnb legal in Maricopa County?
Do I need a license or registration for a short-term rental in Maricopa County?
What taxes apply to short-term rentals in Maricopa County?
Official sources
- reference U.S. Census Bureau 2020 national county FIPS codes ↗
- reference A.R.S. 11-269.17 - Limits on regulation of vacation rentals and short-term rentals; state preemption ↗
- reference A.R.S. 33-1902 - Residential rental property; recording with the assessor; fee ↗
- reference Maricopa County TA250002 - Report to the Board of Supervisors (Accessory Dwelling Units / Short Term Rentals), incl. verbatim MCZO Section 1208 and statutory attachments ↗
- reference Maricopa County news release - Board Approves Modernized Zoning Ordinance ↗
- reference Maricopa County Zoning Ordinance Update page ↗
- reference Arizona Department of Revenue - Transaction Privilege and Other Tax Rate Tables, effective January 1, 2026 ↗
- reference Arizona Department of Revenue - Short-Term Lodging (TPT) ↗
- reference Airbnb Help - Occupancy tax collection and remittance in Arizona ↗
- reference Maricopa County Assessor - Rental Registration FAQ ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.