Title 42 - Taxation

Chapter 5, Transaction Privilege and Affiliated Excise Taxes , Sec. 42-5001-42-5453

Online lodging operators; requirements; civil penalty; definitions

Article 1, General Administrative Provisions, § 42-5042

Source: Arizona Revised Statutes

  1. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax license.  The online lodging operator shall list the transaction privilege tax license number on each advertisement for each lodging accommodation the online lodging operator maintains, including online lodging marketplace postings. An online lodging operator that fails to comply with this subsection shall pay a civil penalty of $250 for a first offense and $1,000 for a second or any subsequent offense.
  2. For the purposes of this section:
    1. “Lodging accommodation” has the same meaning prescribed in section 42-5076.
    2. “Online lodging marketplace” has the same meaning prescribed in section 42-5076.
    3. “Online lodging operator” has the same meaning prescribed in section 42-5076 and includes an owner of a vacation rental or short-term rental that is not offered through an online lodging marketplace.
    4. “Vacation rental” and “short-term rental” have the same meanings prescribed in section 9-500.39 or 11-269.17.
    5. “Verified violation” has the same meaning prescribed in section 9-500.39 or 11-269.17.

Also in: Chapter 5, Sec. 42-5001-42-5453

View all Miscellaneous Statutes statutes.

Source: This content is sourced from the online version of the Arizona Revised Statutes located at www.azleg.gov.

Disclaimer: These statutes are provided as a courtesy by CHDB Law LLP. CHDB Law cannot guarantee that the statutes set forth on the website or in our published guide will not be found to be defective by a court or other tribunal after the date the books or online material are published. The HOA Knowledge Base does not attempt to include every statute that could apply to a community association issue. There may be other statutes or applicable laws that have a bearing on a particular legal issue confronted by a community association. These statutes are provided as a reference only. If a particular legal issue is confronted by a community association, the association should seek legal advice from competent attorneys.

We help planned communities, homeowner associations, and condo associations.

Our accomplished attorneys are well-versed in navigating the intricacies of State and local regulations impacting your community association or business. If you have a question, we’re just a phone call away. Call our toll-free number at (800) 743-9324 or contact us via email to discuss your specific concerns and questions.

Contact us today