Frequently asked questions

The information and resources compiled have been provided by members of Arizonans for Responsible Tourism (AZRT). These resources have been created to serve as a tool for Arizona short-term rental operators and are not intended to represent the best or only approach to a particular issue. The information does not constitute legal or financial advice, and AZRT does not accept liability for the accuracy or completeness of the information nor any possible loss resulting from the use of this information. For official information and compliance verification, please refer to your jurisdiction’s local government. Information regarding legal, accounting, or other professional advice should be sought by an appropriate professional.

Transaction Privilege Tax

Do I need a TPT License if the platforms collect and remit taxes on my behalf? 

In the state of AZ, by law, you need to have a TPT license if you are operating a short-term rental (home share, whole house, any type), and you need to file even though the platforms may be paying the tax to the state/county/city. Your filing helps allocate platform funds to your specific TPT license number.

How do I apply for a TPT License?

Apply for a state TPT license with AZDOR here. For additional information:

• Access our step-by-step guide to TPT in our member portal here. Join or log in as a member.
• Access our TPT Webinar Replay here.

• Recommended accountant to hire for TPT filing: Crystal Garcia, CG Accounting Solutions, 928-899-1056

How do I file my TPT?

• Access our step-by-step guide to TPT in our member portal here. Join or log in as a member.
• Access our TPT Webinar Replay here.

• Recommended accountant to hire for TPT filing: Crystal Garcia, CG Accounting Solutions, 928-899-1056

Does Airbnb or Vrbo automatically file our TPT returns for us? 

By law, the online lodging marketplaces are supposed to collect and remit taxes. By law, hosts/owners are still required to file the TPT returns stating that the platform remitted the taxes essentially filing a zero return. 

How do you handle TPT for a rental less than 30 days when the guest extends to more than 30 days? 

This would still be taxed as a short-term stay. 

What is required for medium-term rentals greater than 30 nights?

Short-term rental regulations do not apply to rentals greater than 30 nights. You do need a TPT license for long-term rentals along with filing sales tax if your jurisdiction taxes long-term rentals (check your jurisdiction requirements.)

How do I make sure someone renting for 30 days or more doesn’t get charged the short-term rental taxes?  

If booking on the platforms, they will tax according to the duration of stay. I.e. more than 30 days will be taxed according to long-term rental. 

If booking off-platform, follow the steps outlined in our step-by-step guide to TPT in our member portal here, which goes over both short-term and long-term stays. Join or log in as a member to access this guide.

How do you calculate your gross revenues?

Refer to our TPT Webinar Replay here or access our step-by-step guide to TPT in our member portal here. Join or log in as a member.

What constitutes “short-term rental” property?

Any rental less than 30 days is a short-term rental.

Regulations

What are the regulations in my city or county?

Please refer to our compliance page to find your local compliance information or go to your city or county website and search for “short-term rentals.”

Do I need a license if my property is in an unincorporated area? 

Unincorporated areas will abide by any county regulations and taxes. Register, license (if they have one), and maintain your TPT.

When do we need to apply for the permit/license?

Please see updates here or check with your local gov websites as AZRT may not cover every city and county in Arizona. 

If I am renting my home for a special one-time event like the Super Bowl do I need a local license? 

If your city requires a license and has a fee, then yes. You will also need a “seasonal” TPT license. FYI: there is an IRS law that allows you to rent your home for 14 days or less per year without having to pay income tax on it, however, that does not apply to city and state requirements. 

Can my HOA override state or local STR laws?

Yes, your HOA CC&Rs may be more strict than your local jurisdiction’s ordinance, meaning they can ban STRs or apply strict limits even if the city allows them. HOAs may not allow STRs if the city does not allow them. They must however follow their own voting procedures to change the CC&Rs.

What are the specific instructions for notifying neighbors?  

Each city may have different details but in general, state law allows cities to require you to notify neighbors in front, to the sides, and diagonally to the STR with emergency contact information. View specific rules on our permits page and view our neighbor notification post for templates.

How do I screen for sex offenders?

We are trying to work with cities to ensure their ordinances are clear on what is expected. For now, we suggest using the Federal Database for sex offenders, and keeping a screenshot or printout for your records. You may also consider using a service like SuperHog offers. 

Are platforms doing sex offender background checks? 

It is our understanding that Vrbo is not currently doing background checks. Airbnb has information on their website on what they are currently doing. 

Are we required to do background checks on all guests, or just the booking guest? 

This depends on the local ordinance in your city.

When do we have to have a pool barrier in Scottsdale?

For the city of Scottsdale, the deadline is May 24th, 2023 (or as soon as you begin advertising your short-term rental. 

My property address does have a Scottsdale address, but it falls under Phoenix jurisdiction. 

You will be required to follow city of Phoenix regulations.