Short-term rental rules · Tucson, Arizona

Short-term rentals in Tucson, explained properly.

Short-term rentals are allowed in Tucson: Arizona law (A.R.S. § 9-500.39) bars cities and towns from prohibiting them and limits how they may regulate them. Tucson's requirements for hosts come through its tax code: anyone operating lodging for stays under 30 days needs a $25 city transient rental tax license (Tucson Code § 19-71), and since March 1, 2026 the city taxes short-term rentals at 10% of the rent, with the former $4-per-night surtax eliminated. The state TPT license and County Assessor rental registration also apply.

11 rule fields8 cited sources

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At a glance

What you need to know before you buy or list

Question	Answer
Are short-term rentals allowed?	Yes — state law bars a ban[1]Clause Clause
City transient rental tax license required?	Yes — $25 license from the city tax collector[2][3][4]Clause Clause Clause Clause
City short-term rental tax	10% of rent (since March 1, 2026)[4][5]Clause Clause
State and Pima County lodging tax	6.05%[5]Clause

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Detailed rules

The full picture, section by section

City license & enforcement

Operating without the city license	Class 2 misdemeanor; each day is a separate violation[3]Clause Clause Tucson Code § 19-2(a)(1) makes it unlawful to carry on a business subject to a license tax under Chapter 19, Article I without first getting a license from the city, and § 19-2(b) makes a violation a class 2 misdemeanor, with each day of operation a separate violation. Failing to file a required return or to pay the tax on time is also a violation (§ 19-2(a)(2)-(3)).

Operating without the city license

Class 2 misdemeanor; each day is a separate violation[3]Clause Clause

Tucson Code § 19-2(a)(1) makes it unlawful to carry on a business subject to a license tax under Chapter 19, Article I without first getting a license from the city, and § 19-2(b) makes a violation a class 2 misdemeanor, with each day of operation a separate violation. Failing to file a required return or to pay the tax on time is also a violation (§ 19-2(a)(2)-(3)).

Taxes & fees

Per-night surtax	$0 since March 1, 2026 (was $4 per night)[2][4]Clause Clause Tucson used to add a surtax of $4 per room per night on top of its transient rental tax. Ordinance 12218 (adopted December 16, 2025, effective March 1, 2026) set the per-night surtax in Tucson Code § 19-66(b) to $0.

State law that also applies

Permit cap or density limit?	None — state law does not allow caps[1]Clause Clause Applies to: Subject to change if state law is amended A.R.S. § 9-500.39(A) bars Arizona cities and towns from prohibiting short-term rentals, and subsection (B) lists the only ways they may regulate them (health and safety rules, zoning and nuisance rules applied like other residential property, emergency contact, a local permit, neighbor notice, permit number in ads, insurance, and owner residency on some properties with an accessory dwelling unit). Permit caps and minimum-distance or spacing limits are not on that list, and the statute applies to cities of every size.
State tax registration required?	Yes — Arizona TPT license[6]Clause Clause Short-term rental income (stays under 30 days) is subject to Arizona transaction privilege tax (TPT), so hosts need a TPT license from the Arizona Department of Revenue (a seasonal license can be chosen on AZTaxes.gov) and must include the TPT license number in any advertising for the rental. A city business license, where a city requires one, is separate from the TPT license.
State TPT rate on lodging	5.5% (state)[7]Clause Arizona's state transaction privilege tax rate on the transient lodging classification (A.R.S. § 42-5070) is 5.5%, set by A.R.S. § 42-5010(A)(2). County and city taxes are added on top and vary by location.
Must file even with no rentals?	Yes — $0 TPT return required[6]Clause Hosts must file a TPT return for every period even if the property was not rented, filing a $0 return rather than skipping the filing.
County assessor rental registration required?	Yes — register the rental with the County Assessor[6][1]Clause Clause Separately from tax licensing, every Arizona county requires residential rental properties to be registered with the County Assessor, and penalties can apply to rentals that are not registered. A.R.S. § 9-500.39(J) keeps this duty in place for short-term rental owners.

Changes

Recent and pending changes

We checked Tucson Code Chapter 19, Article I (§§ 19-1, 19-2, 19-66, 19-67, 19-71) as published by American Legal Publishing (Supplement S-151, current through August 18, 2026), the Arizona Department of Revenue's Tucson rate profile and October 2026 rate table, the city's Proposed Fee Changes page, A.R.S. § 9-500.39 and A.R.S. § 42-5010. Tucson is updating its development code (CODE Tucson '26, Planning Commission hearing October 7, 2026; Mayor and Council study session October 20, 2026); we will watch it for any short-term rental changes.

Dec 16, 2025

Ordinance 12215 — 10% tax on vacation and short-term rentalsEnacted[4][8]Clause Clause

Tucson set a 10% occupational license tax rate for vacation or short-term rentals that are not classified as hotels for property taxation, amending Tucson Code §§ 19-1 and 19-66.

Dec 16, 2025

Ordinance 12218 — hotel rate to 9%, $4 per-night surtax endedEnacted[4]Clause

Tucson raised its hotel occupational license tax from 6% to 9% and cut the per-night surtax from $4 to $0.

Sources

Every rule above links to one of these

A.R.S. § 9-500.39 — Regulation of vacation rentals and short-term rentals
Arizona State Legislature
Tucson Code §§ 19-66 to 19-79 — Tax on hotels renting to transients (Ch. 19, Art. I, Div. 5)
City of Tucson (American Legal Publishing)
Tucson Code § 19-1 Definitions and § 19-2 License required (Ch. 19, Art. I, Occupational License Tax)
City of Tucson (American Legal Publishing)
Tucson Transaction Privilege Tax & Use Tax Rates (Model City Tax Code city profile)
Arizona Department of Revenue
All Business Classifications Tax Rate Table — October 2026 (CSV)
Arizona Department of Revenue · page updated October 1, 2026
Short-Term Lodging — Transaction Privilege Tax
Arizona Department of Revenue
A.R.S. § 42-5010 — Transaction privilege tax rates; distribution base
Arizona State Legislature
Proposed Fee Changes (transient occupancy tax on short-term rentals)
City of Tucson

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This page is general information compiled from public sources, not legal or tax advice. HOA rules, deed restrictions and zoning for a specific property can be stricter. Confirm with the local permitting office and a qualified professional before buying or listing a property.