State Airbnb laws2026 30 sources cited
Arizona Short-Term Rental Laws & Hotel Tax (2026)
Yes. Arizona law bars cities and counties from banning short-term rentals. Hosts need a $12 state TPT license and, in most cities, a permit of up to $250 a year; lodging tax is 5.5% plus county and city taxes.1,3,10,11,13,27
From 27 official sources, 1 Airbnb help page and 2 news reports. Not legal advice.
The short answer
Arizona Airbnb Laws in Brief
- No city, town or county may prohibit short-term rentals (A.R.S. 9-500.39 and 11-269.17).
- State TPT license: $12 per location, number on every listing; $250 fine for a first offense, $1,000 after.
- City permits are allowed, capped at the lesser of cost or $250; Phoenix, Scottsdale, Mesa, Tempe and Flagstaff charge $250, Sedona $210.
- Lodging tax: 5.5% state plus county and city taxes, roughly 10.5% to 16% in the ten largest markets; Airbnb collects it.
At a glance
Arizona Short-Term Rental Laws at a Glance
- State license required
- Yes
- Latest rule change
- Mar 1, 2026
The laws in brief
The rules an Arizona host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.
| Topic | Rule |
|---|---|
| Permit | State TPT license for every host3,9 |
| Who can host | Owner may be required to live on site with a newer casita1,16 |
| Where | Cities and towns cannot ban short-term rentals1 |
| Minimum stay | Under 30 consecutive nights is short-term4,13 |
| Guests | No special events or commercial uses1 |
| Listing display | TPT number on every listing3 |
| Platforms | Platforms register with the state and remit tax8,9 |
| Safety | Fire, building and sanitation codes apply1 |
| Insurance | $500,000 liability insurance1 |
| Neighbors | Emergency contact for the city1 |
Your home
Can You Host an Airbnb in Arizona? It Depends on the Home
Whether you can host in Arizona turns on whose home it is and whether you live there.
A room in your home with you present
Allowed with conditionsRenting four or fewer rooms of an owner-occupied home with no more than a breakfast, at 50% average annual occupancy or less, is outside the state transient lodging tax class; a more frequent room rental needs the TPT license and any city permit like any other short-term rental.1,4
A second home or investment property you don't live in
Allowed with conditionsCities cannot ban it or require the owner to live there, except for casitas approved after September 14, 2024. The owner needs a TPT license, any city permit, and a county assessor registration with an Arizona statutory agent if the owner lives out of state.1,3,6
Permit
Do You Need a License for Airbnb in Arizona?
Yes. Arizona hosts need the Transaction privilege tax license from the state from the Arizona Department of Revenue (TPT license); the city or county (local permit). It costs $262 in the first year (A host in a city that charges the maximum $250 pays about $262 in the first year ($12 TPT license plus the permit) and about $250 a year after that, plus any city tax license fee billed with the TPT license; Phoenix charges $50 a year, which makes about $312 and $300 there.) and $250 a year to renew.1,3,10,11,13,27
- Who needs it
- Every host needs the TPT license, whether or not the home is listed on Airbnb. The local permit is needed in cities and counties that run a permit program, including Phoenix, Scottsdale, Mesa, Tempe, Flagstaff, Sedona and Lake Havasu City.1,3,10,11,13,27
- Issued by
- Arizona Department of Revenue (TPT license); the city or county (local permit)
- Valid for
- The TPT license runs for the calendar year and is renewed each January; most city permits are valid for one year.
- Processing
- A city with a permit program must approve or deny a complete application within seven business days.
- On listings
- The number must appear on every listing
- Platform checks
- The TPT license number must appear on every advertisement, including Airbnb postings, and a host must be able to show that the platform was given the current number; the state fine is $250 for a first offense and $1,000 after.
Fees
| Fee | Amount |
|---|---|
| State TPT license (per location)Arizona charges $12 for each TPT license per location and no state renewal fee; cities may add their own license fees. | $12 |
| City or county permit (maximum)State law caps a local permit fee at the actual cost of issuing it or $250, whichever is less; Phoenix, Scottsdale, Mesa, Tempe, Flagstaff and Lake Havasu City charge $250 and Sedona $210. | $250 |
Who qualifies
- No state owner-occupancy rule; a city may require the owner to live on site only for an accessory dwelling unit approved on or after September 14, 2024
- The application may ask only for owner and property details, proof of the TPT license, emergency contact information and an agreement to follow the law
- A city may deny only for missing information, an unpaid fee, a suspended permit at the same address, false information, or an owner who is a registered sex offender or has a recent serious felony conviction
How to apply
- Register for a TPT license on AZTaxes.gov ($12 per location) and add the county and city region codes for the property.
- Register the property with the county assessor and, for an owner living out of state, name an Arizona statutory agent.
- Apply to the city for its short-term rental permit, with the TPT number, owner details and an emergency contact.
- Send any neighbor notice and arrange liability insurance of at least $500,000 (or rent through a platform that provides it).
- Put the TPT number, and the city permit number where required, on every listing.
Applications go through the official application page .
Permit rules
- State TPT license for every host
- A host may not offer or rent a lodging accommodation without a current transaction privilege tax (TPT) license from the Arizona Department of Revenue, whether or not the listing is on Airbnb.3,9
- TPT license costs $12 per location
- The state charges $12 for each TPT license per location and no state renewal fee; the license runs for the calendar year and is renewed each January.10,11
- TPT number on every listing
- The TPT license number must appear on each advertisement, including Airbnb postings; the fine is $250 for a first offense and $1,000 for later ones.3
- City permit allowed, capped at $250
- A city or town may require a local permit or license, and the fee may not exceed the actual cost of issuing it or $250, whichever is less. The application can ask only for owner and property details, the TPT number, emergency contact and an agreement to follow the law.1 Applies to: cities and towns
- Cities must decide within seven business days
- A city that requires a permit must issue or deny it within seven business days of receiving the application information, and may deny only for reasons the statute lists, such as missing information or an unpaid fee.1 Applies to: cities and towns
- Apply within 30 days of a permit program opening
- A rental that does not apply within 30 days of a city opening its permit process must stop operating, and the city may add up to $1,000 a month after written notice.1 Applies to: cities and towns
Who can host
What Arizona Cities and Counties Can and Can't Regulate
- Cities and towns cannot ban short-term rentals
- State law bars every Arizona city and town from prohibiting vacation rentals or short-term rentals, so hosting is allowed in all of them.1
- Counties cannot ban them either
- Counties are under the same bar for unincorporated areas: a county may not prohibit vacation rentals or short-term rentals.2 Applies to: unincorporated areas
- Owner may be required to live on site with a newer casita
- A city may require an owner to live on the property when it has an accessory dwelling unit (casita or guest house) whose final approval was issued on or after September 14, 2024; older units are exempt.1,16 Applies to: accessory dwelling units approved from 2024-09-14 · In force since September 14, 2024
- Zoning and nuisance rules apply as to other homes
- Cities may enforce use, zoning, noise and nuisance ordinances against short-term rentals only if they apply them the same way as to other property of the same class.1 Applies to: cities and towns
Local rules
Local Rules in Arizona's 8 Largest Airbnb Markets
A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Arizona's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.
1. Phoenix
Maricopa County
Phoenix requires a short-term rental permit from its Planning and Development Department for every property, at $250 for the first permit and each renewal. Hosts notify neighbors and registered homeowners associations within 600 feet, and since April 4, 2026 an owner with a newer casita must attest to living on site. The city hotel tax is 5.8% (2.8% plus 3.0% additional).12,16
- Permit from Planning and Development: $250 initial and renewal, non-refundable
- Neighbor and HOA notice by certified mail; permit number on every listing
- Owner must live on site for a casita approved on or after September 14, 2024 (since April 4, 2026)
- Fines from $500 or one night's rent; permit suspension after 3 violations in 12 months
2. Scottsdale
Maricopa County
Scottsdale requires an annual city license for each rental of less than 30 days, at $250 per property, plus a TPT license, neighbor notification within 30 days of licensing and $500,000 of liability coverage. Rentals must also be registered with the Maricopa County Assessor before occupancy. The city hotel tax is 6.7% (1.7% plus 5.0% additional).12,17
- Annual city license: $250 per property
- Notify adjacent neighbors within 30 days of licensing
- Liability insurance of at least $500,000, directly or through the platform
- Register with the Maricopa County Assessor before renting
3. Tucson
Pima County
Tucson's own layer is mainly tax: since March 1, 2026 the city charges a 10% occupational license tax on short-term rentals not classified as hotels, while its hotel rate rose from 6% to 9% and the $4 per night bed surtax ended. Hosts still need the state TPT license, and Pima County adds 0.55% to the 5.5% state rate.18,24
- City tax on short-term rentals: 10% from March 1, 2026
- Hotel tax raised from 6% to 9%; $4 bed surtax dropped to $0
- State TPT license required ($12); Pima County 0.55% plus state 5.5%
- Combined rate on a short-term rental about 16%
4. Sedona
Coconino and Yavapai Counties County
Sedona requires a city permit for each rental unit at $210 a year, with the permit number on every listing, $500,000 of liability insurance and a ban on special events such as weddings. Violations carry penalties of $500 to $3,500, and the city hotel tax is 7.0% (3.5% plus 3.5% additional).12,19,24
- Annual permit: $210 per rental unit, each unit separately
- Permit number on every advertisement and listing
- $500,000 liability insurance; no weddings or other special events
- Penalties from $500 up to $3,500; permits can be suspended for up to 12 months
5. Flagstaff
Coconino County
Flagstaff has required a short-term rental license since November 2023: $250 a year, valid for one year, with annual written notice to adjacent properties and a TPT license as prerequisites. Short-term rentals pay sales tax and the transient occupancy (BBB) tax at the same rates as hotels, a city rate of about 4.5%.12,20,24
- City license: $250 a year, renewed annually
- Prerequisites: TPT license and written notice to adjacent properties
- City reviews applications within 7 business days
- City hotel rate about 4.5%, plus Coconino County 1.4% and state 5.5%
6. Lake Havasu City
Mohave County
Lake Havasu City requires a vacation rental permit for each property at $250 a year, issued for one year, with a TPT license and a notice to neighboring homes before renting. Mohave County adds no lodging tax, so the stack is the 5.5% state rate plus the city's 5.0% (2.0% plus 3.0% additional).12,21,24
- Annual permit: $250 per property, valid one year
- TPT license and neighbor notification before renting
- Posted notice required under City Code 5.20.050
- City hotel tax 5.0%; no county lodging tax; state 5.5%
7. Mesa
Maricopa County
Mesa has required a short-term rental license since February 1, 2023. It goes only to the deeded owner, costs $250 a year, needs a TPT license and proof of $500,000 liability insurance, and must be renewed at least 45 days before it expires. The city hotel tax is 7.0% (2.0% plus 5.0% additional).12,22
- License for the deeded owner only: $250 a year
- Proof of TPT license and $500,000 liability insurance
- Renew at least 45 days before expiration
- City hotel tax 7.0%, plus Maricopa County 1.77% and state 5.5%
8. Tempe
Maricopa County
Tempe requires an annual short-term rental license for each property or unit at $250 ($187.50 if issued on or after July 1), with proof of a TPT license, county assessor registration and $500,000 of liability coverage. Operating without the license can cost up to $1,000 a month. The city hotel tax is 6.8% (1.8% plus 5.0% additional).12,23
- Annual license: $250 per property, $187.50 if issued from July 1
- Proof of TPT license and Maricopa County Assessor registration
- City license number on every advertisement
- Up to $1,000 a month for operating without the license
Taxes
Arizona Short-Term Rental Taxes
No single rate: the 5.5% state tax plus a county rate of 0% to 1.77% and a city rate of about 4.5% to 10% comes to roughly 10.5% to 16% of the nightly price and cleaning fee in the ten largest markets (all incorporated cities).
| Tax | Rate | Collected by |
|---|---|---|
| Arizona transaction privilege tax (transient lodging) 5.5% of the room price and cleaning fee, for stays under 30 nights | 5.5%5,28 | Airbnb |
| County excise and lodging taxes Varies by county, added to the 5.5% state rate: 1.77% in Maricopa County, 1.4% in Coconino, 0.825% in Yavapai, 0.55% in Pima and none in Mohave; unincorporated areas of Pima County add 6%. ADOR's rate table lists lower county rates for bookings through an online lodging marketplace such as Airbnb: 0.22% in Maricopa, 1.1% in Coconino and none in Pima | —12,24,28 | Airbnb |
| City hotel and additional hotel taxes Set by each city: about 4.5% in Flagstaff, 5.0% in Lake Havasu City, 5.8% in Phoenix, 6.7% in Scottsdale, 7.0% in Mesa and Sedona, and 10% in Tucson for short-term rentals | —12,18,28 | Airbnb |
What the host still handles
- A state TPT license from the Arizona Department of Revenue ($12 per location, renewed each January), with the license number on every listing
- TPT returns on AZTaxes.gov, including $0 returns, even when Airbnb collects the tax
- The city or county short-term rental permit or license, where one is required (up to $250 a year)
- Property registration with the 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 files5,8,13,15,18,28
Operating rules
Operating Rules for Arizona Short-Term Rentals
- Local rules are limited to a list in the statute
- Cities may regulate short-term rentals only in the ways the statute lists: health and safety, zoning applied like other homes, emergency contacts, permits, neighbor notice, listing display, insurance and accessory dwelling units. Night caps and limits on the number of rentals are not on the list.1
- Emergency contact for the city
- A city may require the owner or a designee to give the city emergency contact information before the first booking; a missing contact can draw up to $1,000 for every 30 days.1 Applies to: cities and towns
- Notice to adjacent neighbors
- A city may require a host to notify the single-family homes next door and directly and diagonally across the street before renting for the first time, and to certify that it was done.1 Applies to: cities and towns
- $500,000 liability insurance
- A city may require liability insurance of at least $500,000, which a host can meet by renting through an online marketplace that provides equal or greater coverage.1 Applies to: cities and towns
- Fire, building and sanitation codes apply
- Cities may apply fire, building, health, sanitation, traffic and waste rules to short-term rentals when the primary purpose is protecting public health and safety.1 Applies to: cities and towns
- No special events or commercial uses
- A short-term rental cannot be used for a special event that needs a permit, or for retail, restaurant or banquet use; a verified violation can lead to permit suspension.1
- Permits can be suspended for up to 12 months
- Cities that require a permit must be able to suspend it for up to 12 months, for example after three verified violations in 12 months.1 Applies to: cities and towns
- Register the property with the county assessor
- Short-term rental owners remain subject to the county assessor registry for residential rental property, and an owner living outside Arizona must name an Arizona statutory agent; cities such as Scottsdale and Tempe ask for proof.1,6,17
- Under 30 consecutive nights is short-term
- Arizona treats a stay of less than 30 consecutive nights as transient lodging for the TPT license and lodging tax; stays of 30 nights or more are not taxed as lodging at the state, county or city level.4,13
- Small room rentals can fall outside the lodging tax class
- Renting four or fewer rooms of an owner-occupied home with no more than a breakfast at an average annual occupancy of 50% or less is outside the state transient lodging classification.4 Applies to: owner-occupied homes
Fines
How to Avoid Airbnb Fines in Arizona
Fines in Arizona fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.
- Verified violations of local short-term rental rules draw civil penalties 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
- First verified violation: up to $500 or one night's advertised rent, whichever is greater; second: up to $1,000 or two nights' rent.1
- Operating without the TPT license number on a listing: $250 for a first offense and $1,000 for a second or later offense.3
- Failing to apply for a city permit within 30 days of written notice: up to $1,000 a month, and the rental must stop operating.1
- Failing to give the city emergency contact information: up to $1,000 for every 30 days, after 30 days' notice.1
- Operating without a TPT license is a class 3 misdemeanor, depending on the business activity.11
Changes
What's Changed in Arizona's Airbnb Rules
No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.
- June 13, 2026 Lapsed
- June 2026 Lapsed
- March 1, 2026Tucson taxes short-term rentals at 10%
Tucson created a 10% occupational license tax for short-term rentals not classified as hotels and raised its hotel rate from 6% to 9% while dropping the $4 per night bed surtax.18
- January 1, 2025City tax on 30-night-plus residential rentals ends
From January 1, 2025 cities no longer tax residential rentals of 30 days or more; stays under 30 days remain taxed as transient lodging.15
- September 14, 2024Owner residence allowed for newer accessory dwelling units
Cities may require an owner to live on a property whose accessory dwelling unit received final approval on or after September 14, 2024.1
- July 6, 2022
Earnings
What Could a Short-Term Rental in Arizona Earn?
The rules shape the numbers: a permit that costs $262 in the first year. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.
FAQ
Arizona Short-Term Rental Laws: Frequently Asked Questions
Is Airbnb legal in Arizona?
Do I need a permit or license for Airbnb in Arizona?
How much is the Arizona short-term rental license?
Can a city ban or cap short-term rentals in Arizona?
Can I rent a home I don't live in?
Does Airbnb collect hotel or occupancy tax in Arizona?
What is the lodging tax rate on an Airbnb stay in Arizona?
Do I still file Arizona tax returns if Airbnb collects the tax?
What is the fine for breaking Arizona short-term rental rules?
Do I have to show my license number on my Airbnb listing?
Are stays of 30 nights or longer taxed as lodging in Arizona?
Method
How These Rules Were Checked
Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Sedona and Tempe city pages were read in a browser; the Mesa page and the Arizona Office of Tourism rate table were read from Internet Archive copies.
Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.
Sources
Sources
Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.
- 1. Arizona Revised Statutes 9-500.39 - Limits on regulation of vacation rentals and short-term rentals (cities and towns) · Arizona Legislature
- 2. Arizona Revised Statutes 11-269.17 - Limits on regulation of vacation rentals and short-term rentals (counties) · Arizona Legislature
- 3. Arizona Revised Statutes 42-5042 - Online lodging operators; requirements; civil penalty · Arizona Legislature
- 4. Arizona Revised Statutes 42-5070 - Transient lodging classification · Arizona Legislature
- 5. Arizona Revised Statutes 42-5010 - Transaction privilege tax rates · Arizona Legislature
- 6. Arizona Revised Statutes 33-1902 - Residential rental property; recording with the assessor · Arizona Legislature
- 7. Laws 2022, Chapter 343 (Senate Bill 1168) - vacation rentals; short-term rentals; enforcement · Arizona Legislature
- 8. Short-Term Lodging · Arizona Department of Revenue
- 9. Online Lodging Marketplace · Arizona Department of Revenue
- 10. TPT License · Arizona Department of Revenue
- 11. Renewing a TPT License · Arizona Department of Revenue
- 12. Transaction Privilege and Other Tax Rate Tables, effective September 1, 2026 · Arizona Department of Revenue
- 13. Online Lodging Marketplace (OLM) Factsheet FS-25-01 · Arizona Department of Revenue
- 14. Introduced Bills, 2026 Second Regular Session · Arizona Legislature
- 15. Residential Rental Guidelines · Arizona Department of Revenue
- 16. Short-Term Rental Registry · City of Phoenix
- 17. Information for Owners and Operators (vacation and short-term rentals) · City of Scottsdale
- 18. Tucson Transaction Privilege Tax and Use Tax Rates · Arizona Department of Revenue
- 19. Property Owner Responsibilities (short-term rentals) · City of Sedona
- 20. STR Property Owners · City of Flagstaff
- 21. Frequently Asked Questions: Vacation Rentals · Lake Havasu City
- 22. Short-Term Rental License · City of Mesa
- 23. Tempe Short-Term Rental License · City of Tempe
- 24. Transient Lodging Tax Rates: Arizona Communities (June 2025) · Arizona Office of Tourism
- 25. Governor Katie Hobbs Lays Out Plan to Lower Costs and Put Arizona First in Her Fourth State of the State · Office of the Arizona Governor
- 26. HB 2429 - vacation rentals; short-term rentals; occupancy (House bill summary) · Arizona House of Representatives
- 27. Transaction Privilege (Sales) and Use Tax License Fees · City of Phoenix
- 28. Occupancy tax collection and remittance by Airbnb in Arizona · Airbnb Help Center
- 29. Arizona short-term rental bill likely dead for the year · Arizona Capitol Times
- 30. Five things to know about bipartisan state budget deal passed by Arizona Legislature · ABC15 Arizona