October 2024
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
In September 2023, Phoenix City Council adopted the Ordinance G-7156. It amends Chapter 10 Article XVI of the Phoenix City Code (PCC), which regulates short-term rentals in the City. For more information about STR regulations in Phoenix, you can check this page on the official Phoenix’s website, or contact the City administration.
STR Taxation
In May 2019, misterb&b registered with the Arizona Department of Revenue to collect the Transaction Privilege Tax, Excise Taxes (where applicable and Municipal Privilege Taxes. For more information, check our FAQ about US sales/occupancy tax collection by misterb&b.
As a Host, you still must complete registration for a Transaction Privilege Sale Tax (TPT) license (check online application here).
You remain responsible for registering for, collecting and/or remitting any other taxes applicable to your hosting activity.
STR conditions
- Zoning and use restrictions. Only residential property (not commercial use) can be used for STRs.
- Restrictions on Accessory Dwelling Units. The use of accessory dwelling units is prohibited for STR purposes.
- Neighborhood notice letter. As a Host, you must send, by certified mail, a notice of intent to operate a short-term rental to all neighboring properties.
STR Permit
Under local law, it is mandatory to obtain a permit first to operate a STR.
- Online process. The application process can be completed online here. It implies submitting a notarized attestation that you are not a registered sex offender and have not been convicted of serious felonies in the past 5 years before offering a short-term rental. More information about the process here.
- Transaction Privilege Sale Tax (TPT) license. You must obtain a TPT license (check online application here) before applying for a permit. For more information about the TPT license, visit this official page.
- Maricopa County registration. You must be registered with Maricopa County, in accordance with Arizona Revised Statutes Section 33-1902. You can find registration information here.
- Renewal. The annual renewal process can be completed online.
You must add the STR permit number to your misterb&b listing(s) (go to the “Local Requirements and Taxes” page, via “Edit my listing”). In the absence of your registration number, misterb&b may delete your listing.
Maintaining compliance
The hosting activity must respect all State and local regulations.
- Fire and safety. Rentals must have a working smoke and carbon monoxide detection system as required by NFPA 72, and a portable fire extinguisher in the kitchen and areas with open fire sources.
- Liability insurance. You must maintain liability insurance appropriate to cover the short-term rental in the aggregate of at least $500,000.
- Local emergency contact. You must designate a local emergency contact who must respond within 30 minutes of receiving the complaint.
- Permit display. You must display a copy of the permit in an unobstructed and clearly visible location within ten feet of the primary entrance inside the short-term rental.
- Background check on guests. You must conduct a registered sex offender background check on each guest before renting a short-term rental and keep compliance records for 12 months for inspection.
Third-party rules
- Community rules. You must abide by other contracts or rules binding you, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
- Lease contract. If you are a renter, you must get the written permission from your landlord to use the property as a STR.