Is Airbnb Legal in Coconino County? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

6.6%

Fine for hosting without a permit

Up to $3,500

Listings showing a permit number

0%

Latest rule change

Jan 1, 2026

Listing figures: AirROI, 12 months to October 2026. A number on a listing doesn't prove the permit or license is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every owner who rents a dwelling for fewer than 30 consecutive nights in the unincorporated area of Coconino County, with a separate permit for each rental unit.^1,2,7,8,9

Issued by

Coconino County Community Development Department (county permit); Arizona Department of Revenue (TPT license)

Valid for

A new permit is valid for one year from payment; renewal needs a new application and the $250 fee each year. The permit belongs to the owner and does not transfer with the property.

Processing

The county must issue or deny a complete application within seven business days.

On listings

The number must appear on every listing

Platform checks

The county permit number must appear on each advertisement for booking, and county staff may treat an online listing as evidence that an owner is operating a short-term rental.

Fees

Who qualifies

• The rental must be a dwelling the county has lawfully permitted; garages, sheds, tents, travel trailers, recreational vehicles and other temporary structures cannot be rented
• A current Arizona TPT license; the online application cannot be submitted without the license number
• Proof of liability insurance of at least $500,000 per property (Airbnb's AirCover is accepted when Airbnb is the only platform used)
• Neither the owner nor the emergency contact may be a registered sex offender or have a felony conviction in the past five years that caused death or serious injury or used a deadly weapon
• No owner-occupancy rule, except that the owner must live on the property if it has an accessory dwelling unit approved on or after January 1, 2026

How to apply

1. 1 Get a state TPT license from the Arizona Department of Revenue ($12 per location); the county will not accept an application without the license number.
2. 2 Create an account on the Coconino County Community Development online permit portal.
3. 3 Choose Apply, then the Community Development category and Short Term Rental Registration, and enter the property address or parcel number.
4. 4 Enter the owner and emergency-contact details, the TPT license number and proof of $500,000 liability insurance, accept the acknowledgments, and upload a photo of the front of the dwelling.
5. 5 Notify the single-family neighbors next door and directly and diagonally across the street by letter, email or another verifiable method, and confirm it in the application.
6. 6 Submit the application and pay the $250 fee online.

Permit rules

County permit required

It is unlawful to rent or offer a short-term rental in unincorporated Coconino County without a county-issued permit, and each rental unit needs its own permit.^1,8 Applies to: unincorporated areas

Permit costs $250 a year

The county charges $250 for a new permit and $250 each year to renew, which needs a new application. State law caps a county permit fee at the lesser of cost or $250.^2,7,9 Applies to: unincorporated areas

Valid one year from payment

A new permit runs for one year from the date of payment. The application fee is non-refundable.⁹ Applies to: unincorporated areas

County decides within seven business days

The county must issue or deny a permit within seven business days of receiving the required information, and may deny only for reasons such as missing information, an unpaid fee or a suspended permit at the same address.^1,2 Applies to: unincorporated areas

State TPT license first

A host needs a current Arizona transaction privilege tax (TPT) license before renting, and the county application cannot be submitted without the license number.^3,8,13

County permit number on every advertisement

The owner or designee must display the county permit number on each advertisement for reservation and booking, including an Airbnb listing.¹

TPT license number on every listing

State law also requires the TPT license number on each advertisement, including online marketplace postings; the state fine is $250 for a first offense and $1,000 after.³

Permit is personal to the owner

The permit cannot be moved to another person or property without notice to the county, and it does not run with the land, so a buyer must apply in their own name.¹ Applies to: unincorporated areas

Online listings count as evidence

County staff may treat an online listing for a Coconino County property as evidence that an owner is offering a short-term rental, and can open an investigation from it.¹

The county cannot ban short-term rentals

Arizona law bars every county from prohibiting vacation rentals or short-term rentals in its unincorporated area, so hosting is allowed there with a permit.² Applies to: unincorporated areas

Applies only outside city limits

The county permit covers parcels in the unincorporated area. Flagstaff, Sedona, Williams, Page, Fredonia, Tusayan and reservation land are outside it and have their own rules.^8,10 Applies to: unincorporated areas

Owner must live on site with a casita approved from 2026

If the property has an accessory dwelling unit (casita or guest house) whose final approval was issued on or after January 1, 2026, the owner must live on the property. Older units and ordinary homes have no owner-residence rule.^1,2 Applies to: accessory dwelling units approved from 2026-01-01 · In force since January 1, 2026

Habitable dwellings in residential zones only

Only dwellings the county has permitted can be rented, in a residential zone. Garages, sheds, tents, travel trailers and recreational vehicles cannot.^8,10 Applies to: unincorporated areas

Deed restrictions and HOA rules still apply

A county permit does not override deed restrictions or CC&Rs, which can limit or prohibit short-term rentals on a property.¹⁰

Under 30 consecutive nights is short-term

A stay of fewer than 30 consecutive nights counts as a short-term rental for the county permit, the TPT license and the lodging tax.^4,10

$500,000 liability insurance

The application needs proof of liability insurance of at least $500,000 for the property. Airbnb's AirCover is accepted when Airbnb is the only platform; a rental listed on several platforms needs separate coverage.^8,10

Notify adjacent neighbors

Before the first rental the owner must notify the single-family properties next door and directly and diagonally across the street, by letter, electronic message or any other verifiable method, and show proof in the application.^2,8

Emergency contact on call

The owner or a designee must be reachable at any time of day to answer complaints and emergencies, and must update the contact details within ten days of any change.^1,2

No weddings or other events

A short-term rental cannot be used for a special event that would need a county permit, such as a wedding or banquet, or for retail or restaurant use.^2,10

Single-family zones: guests must fit the family definition

In areas zoned for single-family dwellings, rentals must stay within the ordinance's definition of a family: people related by blood, marriage or adoption, or no more than five unrelated people sharing one household.¹ Applies to: single-family residential zones

Residential noise standard

Noise and disturbance must be comparable to typical residential use, and the Sheriff's Office responds to noise and nuisance complaints.¹⁰

No night cap or permit cap

The county ordinance sets no limit on nights per year and no cap on the number of permits; state law lets a county regulate only in the ways it lists.^1,2

Building, health and fire codes apply

Zoning, building, public health and sanitation, environmental and traffic safety rules apply to a rental as they do to any home, and access must stay clear for emergency vehicles.^1,10

Permit can be suspended for up to 12 months

After three verified violations in 12 months, or one serious violation such as a special event, the county can suspend the permit for up to 12 months after a hearing; a new permit for the same owner and address is not issued for at least a year.^1,2

Register the property with the county assessor

Short-term rental owners must still keep the residential rental property information on file with the county assessor, and an owner who lives outside Arizona must name an Arizona statutory agent.^2,6

Median nightly rate, booked nights

$265

Taxes on that night (6.6%)

$17

Guest pays, before Airbnb and cleaning fees

$282

What the host still handles

• A state TPT license from the Arizona Department of Revenue ($12 per location), with the license number on every listing
• TPT returns on AZTaxes.gov, including $0 returns, even when Airbnb collects the tax
• The Coconino County short-term rental permit ($250 a year) from Community Development
• Property registration with the Coconino County Assessor, with an Arizona statutory agent for owners who live out of state
• Tax on direct bookings made outside a marketplace, which the host collects and files^{11,12,13,14,15,22}

• Verified violations carry fines of up to $500 (or one night's rent if higher) for the first, up to $1,000 (or two nights' rent) for the second and up to $3,500 (or three nights' rent) for a third and any later violation within 12 months.^1,2
• Renting without applying for a permit, or failing to renew: $1,000 plus another $1,000 for every 30 days the owner stays unregistered, after a citation and 30 days' notice.^1,2
• Failing to give the county emergency contact information: up to $1,000 for every 30 days.^1,2
• Operating without the TPT license number on a listing: $250 for a first offense and $1,000 for a second or later offense.³
• Permit suspension for up to 12 months after three verified violations in 12 months or one serious violation such as an unpermitted special event; a new permit at the same address is not issued for at least a year.^1,2

1. June 13, 2026 Lapsed
   State bill to expand local powers does not become law

   House Bill 2429, which would have let Arizona cities set occupancy limits and expanded permit suspension, passed the House but was not heard in the Senate before the 2026 session ended on June 13, 2026; the rules above are unchanged.^19,24

2. January 1, 2026
   Casita owner-residence rule applies

   The owner-residence requirement applies to accessory dwelling units given a certificate of occupancy, certificate of completion or similar final approval on or after January 1, 2026.¹

3. December 16, 2025
   Owner residence required for newer casitas

   Ordinance November 2025 amended the short-term rental ordinance to require the owner to live on the property when it has an accessory dwelling unit whose final approval is issued on or after January 1, 2026, as state law allows.¹

4. December 6, 2023
   Deadline for existing rentals to register

   Owners already renting in the unincorporated area had to register for a county permit by December 6, 2023.²¹

5. November 14, 2023
   County short-term rental ordinance takes effect

   A county press release issued after the vote said the ordinance would take effect on November 14, 2023.²³

6. August 8, 2023
   Board of Supervisors adopts the short-term rental ordinance

   The Board of Supervisors adopted the county short-term rental ordinance for the unincorporated area, requiring an annual permit, neighbor notice, a TPT license and insurance.⁸

Estimate what a Coconino County home could earn

1. 1. Ordinance 2025-11 amending Ordinance 2023-04: Vacation Rental and Short-Term Rental Regulation · Coconino County Board of Supervisors
2. 2. Arizona Revised Statutes 11-269.17 - Limits on regulation of vacation rentals and short-term rentals (counties) · Arizona Legislature
3. 3. Arizona Revised Statutes 42-5042 - Online lodging operators; requirements; civil penalty · Arizona Legislature
4. 4. Arizona Revised Statutes 42-5070 - Transient lodging classification · Arizona Legislature
5. 5. Arizona Revised Statutes 42-5010 - Transaction privilege tax rates · Arizona Legislature
6. 6. Arizona Revised Statutes 33-1902 - Residential rental property; recording with the assessor · Arizona Legislature
7. 7. Short Term Rental Information · Coconino County
8. 8. Applying for a Short-Term Rental (STR) Permit: FAQs (updated April 17, 2025) · Coconino County Community Development
9. 9. Submitting a Short Term Rental Registration: Step-by-Step Guide · Coconino County Community Development
10. 10. Vacation Rentals in Coconino County: Resources for Owners (brochure) · Coconino County Community Development
11. 11. Short-Term Lodging · Arizona Department of Revenue
12. 12. Online Lodging Marketplace · Arizona Department of Revenue
13. 13. TPT License · Arizona Department of Revenue
14. 14. Transaction Privilege and Other Tax Rate Tables, effective September 1, 2026 · Arizona Department of Revenue
15. 15. Transient Lodging Tax Rates: Arizona Communities (June 2025) · Arizona Office of Tourism
16. 16. Short Term Rental map data (STR Points layer) · Coconino County GIS
17. 17. STR Property Owners · City of Flagstaff
18. 18. Property Owner Responsibilities (short-term rentals) · City of Sedona
19. 19. HB 2429 - vacation rentals; short-term rentals; occupancy (House bill summary) · Arizona House of Representatives
20. 20. Coconino County GIS Site: Short Term Rentals interactive map · Coconino County GIS
21. 21. Applying for a Short-Term Rental (STR) Permit: FAQs (updated October 27, 2023) · Coconino County Community Development
22. 22. Occupancy tax collection and remittance by Airbnb in Arizona · Airbnb Help Center
23. 23. PRESS RELEASE: Board of Supervisors Unanimously Approves County Short-Term Rental Ordinance · FlagScanner (county press release)
24. 24. Arizona short-term rental bill likely dead for the year · Arizona Capitol Times