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Arizona · Pima County

Pima County

county Allowed with registration Needs review · last verified 2026-07-15

Short-term/vacation rentals are legal in unincorporated Pima County. Arizona state law preempts local bans: A.R.S. § 11-269.17(A) provides "A county may not prohibit vacation rentals or short-term rentals," and § 11-269.17(B) bars regulation based on classification/use/occupancy except as the statute allows. As of verification (2026-07-16), no evidence was found that unincorporated Pima County has adopted a dedicated local STR regulatory permit/license ordinance — the statute (local-permit authority under § 11-269.17(B)(5), added by 2022 SB 1168, eff. Sept. 24, 2022) merely AUTHORIZES a county to require one (fee capped by § 11-269.17(B)(5)(f) at the actual cost of issuance or $250, whichever is less); a review of official Pima County Development Services / Pima County Code sources returned no short-term/vacation-rental permit chapter. This is a NEGATIVE finding and should be confirmed directly with Pima County Development Services (520-724-9000) before relying on it. Consequently the binding obligations are STATE-level and county-assessor-level, not a county STR permit: (1) an Arizona Transaction Privilege Tax (TPT) license — obtained at AZTaxes.gov — is required because STR income is taxable under the transient lodging classification (A.R.S. § 42-5070), and the TPT license number must appear on all advertising; and (2) the property must be recorded with the Pima County Assessor as residential rental property under A.R.S. § 33-1902 (expressly preserved by § 11-269.17(J); the assessor may charge a fee of not more than $10 per A.R.S. § 33-1902(I)). Lodging taxes apply (see taxes[]): the Pima County combined transient-lodging TPT is 6.05% for direct bookings (business code 025) or 5.50% for online-lodging-marketplace bookings (business code 325), PLUS an additional 6% for unincorporated areas of Pima County (report using REGION CODE PH), for a total of 12.05% (direct) or 11.50% (Airbnb/Vrbo) per the ADOR Transaction Privilege and Other Tax Rate Tables effective January 1, 2026. Nonresidential/event use of an STR is prohibited (§ 11-269.17(K)).

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

Requirements checklist

  • state Arizona Transaction Privilege Tax (TPT) license for short-term lodging Required
    Fee: — · Renewal: License remains active until cancelled; owners exiting the STR business should cancel the TPT license. · Applies to: Any owner/operator renting a residence for lodging stays of less than 30 days in unincorporated Pima County (income is taxed under the state transient lodging classification). · official page ↗
  • state Display TPT license number on all STR advertising Required
    Fee: — · Renewal: — · Applies to: All STR owner/operators advertising the rental (including Online Lodging Marketplace postings). · official page ↗
  • county Pima County Assessor residential rental property recording (A.R.S. § 33-1902) Required
    Fee: $10 / one_time · Renewal: Owner must update the recorded information within ten days after any change occurs. · Applies to: Owners of residential rental property (including short-term rentals) located in Pima County. · official page ↗
  • county Local STR regulatory permit/license (unincorporated Pima County) Not required
    Fee: $250 / one_time · Renewal: — · Applies to: Would apply to STR owners in unincorporated Pima County IF the county adopts a permit ordinance. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Transient lodging TPT — Arizona state + Pima County (combined) 6.05% Arizona Department of Revenue (ADOR) — —
Unincorporated Pima County additional transient lodging tax 6% Arizona Department of Revenue (ADOR) — —

Lodging-tax estimator

Estimate the combined transient/lodging tax (~12.1%) on a stay in Pima County. Estimate only — not tax advice.

Operating rules

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

Zoning: State law preempts classification/use/occupancy-based restrictions on STRs (A.R.S. § 11-269.17(B)): STRs cannot be banned or zoned out of residential areas. A county MAY apply generally-applicable use/zoning and nuisance ordinances (noise, property maintenance, health, safety) if applied the same as other residential property, and MAY enforce health/safety (fire, building, sanitation) rules. No STR-specific zoning overlay for unincorporated Pima County was identified (negative finding).

  • Nonresidential use prohibited by statute: A.R.S. § 11-269.17(K) — 'A vacation rental or short-term rental may not be used for nonresidential uses, including for a special event that would otherwise require a permit or license pursuant to a county ordinance or a state law or rule or for a retail, restaurant, banquet space or other similar use.'
  • Owner-occupancy is NOT generally required. A.R.S. § 11-269.17(B)(9) permits a county to require the owner to reside on-site ONLY if the property contains an accessory dwelling unit AND the ADU's certificate of occupancy/completion or similar final approval was issued by the county on or after September 14, 2024. Not confirmed adopted or triggered in unincorporated Pima County.
  • Liability insurance of at least $500,000 in the aggregate MAY be required by a county (A.R.S. § 11-269.17(B)(8)), or the owner may advertise/offer through an online lodging marketplace that provides equal or greater coverage. Not confirmed as a locally-adopted mandate in unincorporated Pima County.
  • Emergency-contact filing (§ 11-269.17(B)(4/5)(d)) and neighbor notification (§ 11-269.17(B)(6)) MAY be required by a county; not confirmed as locally adopted requirements in unincorporated Pima County.
  • No cap on the number of STRs and no maximum-nights-per-year limit; such caps are preempted by § 11-269.17(B).

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Frequently asked questions

Is Airbnb legal in Pima County?
Short-term/vacation rentals are legal in unincorporated Pima County. Arizona state law preempts local bans: A.R.S. § 11-269.17(A) provides "A county may not prohibit vacation rentals or short-term rentals," and § 11-269.17(B) bars regulation based on classification/use/occupancy except as the statute allows. As of verification (2026-07-16), no evidence was found that unincorporated Pima County has adopted a dedicated local STR regulatory permit/license ordinance — the statute (local-permit authority under § 11-269.17(B)(5), added by 2022 SB 1168, eff. Sept. 24, 2022) merely AUTHORIZES a county to require one (fee capped by § 11-269.17(B)(5)(f) at the actual cost of issuance or $250, whichever is less); a review of official Pima County Development Services / Pima County Code sources returned no short-term/vacation-rental permit chapter. This is a NEGATIVE finding and should be confirmed directly with Pima County Development Services (520-724-9000) before relying on it. Consequently the binding obligations are STATE-level and county-assessor-level, not a county STR permit: (1) an Arizona Transaction Privilege Tax (TPT) license — obtained at AZTaxes.gov — is required because STR income is taxable under the transient lodging classification (A.R.S. § 42-5070), and the TPT license number must appear on all advertising; and (2) the property must be recorded with the Pima County Assessor as residential rental property under A.R.S. § 33-1902 (expressly preserved by § 11-269.17(J); the assessor may charge a fee of not more than $10 per A.R.S. § 33-1902(I)). Lodging taxes apply (see taxes[]): the Pima County combined transient-lodging TPT is 6.05% for direct bookings (business code 025) or 5.50% for online-lodging-marketplace bookings (business code 325), PLUS an additional 6% for unincorporated areas of Pima County (report using REGION CODE PH), for a total of 12.05% (direct) or 11.50% (Airbnb/Vrbo) per the ADOR Transaction Privilege and Other Tax Rate Tables effective January 1, 2026. Nonresidential/event use of an STR is prohibited (§ 11-269.17(K)).
Do I need a license or registration for a short-term rental in Pima County?
Yes — Pima County requires: Arizona Transaction Privilege Tax (TPT) license for short-term lodging; Display TPT license number on all STR advertising; Pima County Assessor residential rental property recording (A.R.S. § 33-1902). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Pima County?
Transient lodging TPT — Arizona state + Pima County (combined) (6.05%), Unincorporated Pima County additional transient lodging tax (6%) — roughly 12.1% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Arizona

Cities in this county Tucson

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