Arizona Rental / transient occupancy tax

Rental / transient occupancy tax in Arizona

Arizona state transaction privilege tax on the transient lodging classification is 5.5% of the tax base (gross proceeds from hotels, motels and similar transient lodging). Local TPT and other tourism taxes can add more. Statute text: "Five and one-half percent of the tax base as computed for the business of every person engaging or continuing in this state in: (a) The transient lodging classification described in section 42-5070" (Ariz. Rev. Stat. § 42-5010; classification § 42-5070).

Verified Source: Ariz. Rev. Stat. §§ 42-5010, 42-5070 · last checked 2026-10-16