Short-term rental tax profile

Peoria, Arizona

12.87% total transient lodging tax rate for short-term rentals

Researched 2026-09-23

Parts of this profile are unconfirmed. Treat it as a starting point and verify with the authority before charging a guest.

Is it allowed here

Short-term rentals are allowed in Peoria, AZ under conditions: permit required; owner-occupied may be administratively permitted; non-owner-occupied in residential zones require Special Use approval.

What counts as a short-term rental here

Stays under 30 consecutive days

Long stays

Stays of 30 days or more exempt from city TPT

Short-term rentals are stays under 30 consecutive calendar days; stays of 30 days or more are considered residential and exempt from city TPT.

Source High

What the guest is charged

TaxRateApplies toCounts as short-termConfidence
State transient lodging TPTArizona Department of Revenue Confirm with the authority Gross rental income from stays under 30 consecutive days; cleaning fee taxable unless exempt by statute. Stays under 30 consecutive days Low Source
City of Peoria Hotel TPTArizona Department of Revenue 1.8% Gross rental income from transient lodging; cleaning fee taxable unless exempted. Stays under 30 consecutive days Medium Source
City of Peoria Additional Hotel TaxCity of Peoria (AZ) municipal code 3.8% Gross income from transient lodging (short-term rental). Stays under 30 consecutive days Medium Source
Combined transient lodging tax rateArizona Office of Tourism 12.87% Gross rental income for short-term lodging taxable stays under 30 days. Stays under 30 consecutive days Medium Source

Who actually remits it

Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.

PlatformMerchant of recordCollectsYou chargeYou remit
Airbnb Platform Partially 5.5% state (if Airbnb collects), plus 1.8% city + 3.8% additional city = up to 5.6% if Airbnb only covers state State transient lodging TPT (5.5%) assumed collected by Airbnb? Not stated; owner responsible for city layers.
Vrbo Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax
Booking.com Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax
Expedia Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax
Google Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax
Whimstay Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax
Direct Partner None 12.87% total 5.5% state transient lodging TPT, 1.8% city Hotel TPT, 3.8% city Additional Hotel Tax

On a real booking

$100 a night, 1 nights, $0 cleaning

If a guest pays $100 for a one-night stay under 30 days, charge 12.87% total tax = $12.87 added to guest's bill.

What you have to hold

  • Vacation Rental Permit

    Any short-term (vacation) rental offered in the City

    Issued by
    City of Peoria
    Cost
    No application fee; permit required before renting
    Renewal
    Until suspended or revoked; owner must re-apply if expired
    Lead time
    Apply before offering rentals; there is no fee but processing time implied.
    Apply

  • Seasonal TPT License (Transient Lodging)

    Operating short-term rental (stays under 30 days)

    Issued by
    Arizona Department of Revenue
    Cost
    Seasonal TPT license obtained via AZTaxes.gov (fee varies)
    Renewal
    Active until cancelled
    Lead time
    Before operation; license remains active until cancelled.
    Apply

What you file, and when

ObligationFrequencyDueFile with no bookings?If you are lateTo
File and remit TPT monthly (state) and city; zero-returns required. monthly Seasonal TPT returns must be filed even for zero-rent periods; city returns follow city schedule. YesZero-rent periods still require a return at state and city levels. City of Peoria may impose standard civil penalties for late TPT; specifics not found. Arizona Department of Revenue; City of Peoria
Apply for vacation rental permit; renew upon expiration. one_time Vacation rental permit must be obtained before renting; updates to info within 10 days. Not confirmed Up to $1,000 per month civil penalty for operating without permit. City of Peoria

What this page cannot see

Your HOA, condo board or neighborhood covenant

This page covers public law: what the state, county and city require. It cannot see the private rules attached to your specific property. An HOA, a condo association, a co-op board or a recorded neighborhood covenant can cap nights, require its own registration and fees, demand approval of every guest, or prohibit short-term renting outright, no matter what Peoria, Arizona allows. Those documents are not published anywhere public, so read your CC&Rs, bylaws and any lease before you take a booking. They routinely override everything above.

Sub-city districts you may sit inside

Tax can also attach below the city line. Tourism improvement and business improvement districts, resort area districts, convention and stadium districts, transit districts and community development districts are all drawn on a map, and whether you owe them depends on which side of a street you are on. They are usually a small percentage or a flat nightly amount, they are charged to the guest like any other lodging tax, and they are the layer most often missed because nobody expects a district smaller than a city to levy one.

If your address sits inside one, your county or city finance office can confirm it. Ask specifically whether any special district assessment applies to transient lodging at your parcel.

Primary sources

Take the PDF with you

Everything above as a designed profile you can file, print, or hand to a bookkeeper. Reading it here stays free; the document goes to an inbox.

  • Two to three pagesRates, channels, licenses, filing dates
  • Every figure sourcedLinked to the government page we read
  • DatedStamped with the research date, so you know how fresh it is

Sending it to a partner or a bookkeeper instead? Use their address. We send the Peoria, Arizona profile once, from Corzly, and we do not add anyone to a mailing list.

Useful to a co-host, a bookkeeper, or anyone buying in Peoria, Arizona.
The layer underneath this one Short-term rental taxes across Arizona What every Arizona property owes before county, city and district rules stack on top.

Corzly does not file this for you

You register, you collect, you remit, you hold the licenses. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.

We manage short-term rentals remotely, 300+ properties across 50+ cities and 7 countries, so where the property sits makes no difference to whether we can take it on.

Talk to us about your portfolio

How to use this page. Corzly does not provide tax, legal or accounting advice, and we are not licensed tax professionals. This profile is automated research compiled from published government sources. Each figure carries a link to the source we read, so you can verify it yourself rather than take our word for it.

Tax rates, license requirements and filing rules change, and any source can be superseded without notice. Anything we could not confirm is marked Low confidence or listed under "Still to confirm" rather than guessed at. Before charging a guest, registering, or filing a return, confirm every figure directly with the taxing authority.

Registering, collecting, filing and remitting remain your responsibility. If the amounts matter to your business, and they do, take this research to a licensed tax professional or the authority itself before acting on it.

If you would rather hand the whole thing off, a service like Avalara MyLodgeTax can register, file and remit on your behalf.