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Arizona · Tucson

Tucson

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

Short-term rentals (renting a dwelling for fewer than 30 consecutive days) are legal in Tucson and cannot be banned by the city. Arizona's state-preemption statute A.R.S. § 9-500.39(A) provides "A city or town may not prohibit vacation rentals or short-term rentals," and subsection (B) bars use/occupancy-based restrictions except for enumerated health/safety, zoning/nuisance, sex-offender, emergency-contact, local-permit, neighbor-notification, and $500,000-liability-insurance measures. Operators must: (1) hold an Arizona Transaction Privilege Tax (TPT) license from ADOR (obtained at AZTaxes.gov; a "seasonal" filing-frequency option exists) and display that TPT license number on every advertisement; (2) register the property with the Pima County Assessor as residential rental property; and (3) obtain a City of Tucson business/privilege (occupational) license under Tucson City Code Chapter 19. Tucson does NOT appear to operate a separate, dedicated STR-specific regulatory permit program (A.R.S. § 9-500.39(B)(5) caps any such permit fee at the actual cost of issuance or $250, whichever is less); this could not be fully confirmed against the Tucson City Code because the city site and the amlegal code library return HTTP 403 to automated access — flagged for review. Taxes on a Tucson STR (verified 2026-07-16): State transient-lodging TPT 5.5% + Pima County 0.55% (ADOR lists the COMBINED state+county transient-lodging rate for Pima County at 6.05%, business code 025) + City of Tucson "Transient – Non Hotel" (Short-Term Rental) occupational license tax 10.00% = roughly 16.05% combined. The 10% city STR rate was created by Ordinance 12215, passed by Mayor and Council Dec 16, 2025, effective March 1, 2026. The companion Ordinance 12218 raised the city Hotels occupational-license rate from 6% to 9% AND reduced the per-night bed surtax from $4.00 to $0.00, effective March 1, 2026 — so there is no longer any per-night surcharge. Online lodging marketplaces (Airbnb, Vrbo) are required to collect and remit the state and local TPT; the owner deducts 100% of OLM income via deduction code 775 when all bookings run through the marketplace.

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

Requirements checklist

  • state Arizona Transaction Privilege Tax (TPT) license (obtained from ADOR via AZTaxes.gov; seasonal filing-frequency option available) Required
    Fee: — · Renewal: annual · Applies to: Every owner/operator of a short-term (under-30-day) residential rental in Arizona, including Tucson · official page ↗
  • state Display TPT license number on every advertisement Required
    Fee: — · Renewal: — · Applies to: Owners/operators advertising a short-term/vacation rental where the city does not require a local STR permit · official page ↗
  • county Pima County Assessor residential rental property registration Required
    Fee: — · Renewal: — · Applies to: All residential rental properties in Pima County, including short-term rentals · official page ↗
  • city City of Tucson business/privilege (occupational license) — Tucson City Code Chapter 19 Required
    Fee: $20 / annual · Renewal: annual · Applies to: Persons engaged in the business of transient lodging / short-term rental within the City of Tucson · official page ↗
  • city Dedicated local STR regulatory permit/license (state-authorized option) Not required
    Fee: $250 / one-time-cap · Renewal: — · Applies to: STR owners — only if the city elects to require a local permit under A.R.S. § 9-500.39(B)(5) · official page ↗
  • state $500,000 liability insurance (or coverage via an online lodging marketplace) Conditional
    Fee: — · Renewal: — · Applies to: STR owners — a regulation a city MAY impose under A.R.S. § 9-500.39(B)(8); automatically satisfied if the unit is offered through an OLM providing equal or greater coverage. Tucson-specific adoption not confirmed. · official page ↗
  • state Emergency/designated contact information provided to the city Conditional
    Fee: — · Renewal: — · Applies to: STR owners — a regulation a city MAY impose under A.R.S. § 9-500.39(B)(4) before offering the unit for rent. Tucson-specific adoption not confirmed. · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
State transient lodging TPT 5.5% — — —
Pima County transient lodging tax 0.55% — — —
City of Tucson Transient – Non Hotel (Short-Term Rental) occupational license tax 10% — — —
City of Tucson Hotels occupational license tax 9% — — —
City of Tucson per-night bed surtax — — — —
Combined STR tax estimate (post March 1, 2026) 16.05% — — —

Lodging-tax estimator

Estimate the combined transient/lodging tax (~41.1%) on a stay in Tucson. Estimate only — not tax advice.

Operating rules

Primary residence
No
Min stay (nights)
—
Max nights / year
—
Max occupancy
—
Zoning-restricted
—
Cap on licenses
—
  • A.R.S. § 9-500.39 preempts occupancy/use-based bans, so no city minimum-stay or primary-residence requirement applies; a short-term/vacation rental is statutorily defined as a stay of fewer than 30 consecutive days. Arizona law permits cities to adopt limited health/safety, nuisance, and occupancy-limit rules under § 9-500.39(B), but no Tucson-specific occupancy cap, party/event ban, or zoning restriction on STRs was confirmed from a primary source this session (city site and amlegal code library return HTTP 403). Any such Tucson-specific limits are unverified and flagged for review.

Enforcement

Active enforcement
unknown
Fines
—
Notes
Whether Tucson runs a dedicated STR enforcement/permit program is NOT confirmed (city and amlegal sources return HTTP 403). Enforcement described here is the general state/county/city licensing-and-tax framework, not an STR-specific ordinance beyond the tax-rate ordinances 12215/12218.

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Frequently asked questions

Is Airbnb legal in Tucson?
Short-term rentals (renting a dwelling for fewer than 30 consecutive days) are legal in Tucson and cannot be banned by the city. Arizona's state-preemption statute A.R.S. § 9-500.39(A) provides "A city or town may not prohibit vacation rentals or short-term rentals," and subsection (B) bars use/occupancy-based restrictions except for enumerated health/safety, zoning/nuisance, sex-offender, emergency-contact, local-permit, neighbor-notification, and $500,000-liability-insurance measures. Operators must: (1) hold an Arizona Transaction Privilege Tax (TPT) license from ADOR (obtained at AZTaxes.gov; a "seasonal" filing-frequency option exists) and display that TPT license number on every advertisement; (2) register the property with the Pima County Assessor as residential rental property; and (3) obtain a City of Tucson business/privilege (occupational) license under Tucson City Code Chapter 19. Tucson does NOT appear to operate a separate, dedicated STR-specific regulatory permit program (A.R.S. § 9-500.39(B)(5) caps any such permit fee at the actual cost of issuance or $250, whichever is less); this could not be fully confirmed against the Tucson City Code because the city site and the amlegal code library return HTTP 403 to automated access — flagged for review. Taxes on a Tucson STR (verified 2026-07-16): State transient-lodging TPT 5.5% + Pima County 0.55% (ADOR lists the COMBINED state+county transient-lodging rate for Pima County at 6.05%, business code 025) + City of Tucson "Transient – Non Hotel" (Short-Term Rental) occupational license tax 10.00% = roughly 16.05% combined. The 10% city STR rate was created by Ordinance 12215, passed by Mayor and Council Dec 16, 2025, effective March 1, 2026. The companion Ordinance 12218 raised the city Hotels occupational-license rate from 6% to 9% AND reduced the per-night bed surtax from $4.00 to $0.00, effective March 1, 2026 — so there is no longer any per-night surcharge. Online lodging marketplaces (Airbnb, Vrbo) are required to collect and remit the state and local TPT; the owner deducts 100% of OLM income via deduction code 775 when all bookings run through the marketplace.
Do I need a license or registration for a short-term rental in Tucson?
Yes — Tucson requires: Arizona Transaction Privilege Tax (TPT) license (obtained from ADOR via AZTaxes.gov; seasonal filing-frequency option available); Display TPT license number on every advertisement; Pima County Assessor residential rental property registration. See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Tucson?
State transient lodging TPT (5.5%), Pima County transient lodging tax (0.55%), City of Tucson Transient – Non Hotel (Short-Term Rental) occupational license tax (10%), City of Tucson Hotels occupational license tax (9%), City of Tucson per-night bed surtax, Combined STR tax estimate (post March 1, 2026) (16.05%) — roughly 41.1% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Related coverage

In Arizona · Pima County

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