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Arizona Revised Statutes Title 42. Taxation § 42-6009. Online lodging; definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

A. Except as provided by this section, a city, town or other taxing jurisdiction may not levy a transaction privilege, sales, use, franchise or other similar tax or fee, however denominated, on the business of operating an online lodging marketplace or, in the case of an online lodging marketplace that is licensed pursuant to § 42-5005, subsection L, on any online lodging transaction facilitated by the online lodging marketplace or on any online lodging operator with respect to any online lodging transaction for which it has received documentation that the online lodging marketplace has remitted or will remit the applicable tax to the department pursuant to § 42-5014, subsection E.

B. In the case of an online lodging marketplace that is licensed pursuant to § 42-5005, subsection L, a city, town or other taxing jurisdiction may levy a transaction privilege, sales, use, franchise or other similar tax or fee on an online lodging marketplace from any activity subject to tax under the model city tax code, with the tax base for an online marketplace being limited pursuant to § 42-5076, subject to the following conditions:

1. The city, town or other taxing jurisdiction tax must be administered in a manner that is uniform with the treatment of online lodging marketplaces, online lodging operators and online lodging transactions provided by chapter 5 of this title,  1 except that:

(a) The city, town or other taxing jurisdiction tax rate may be different from the state tax rate prescribed by § 42-5010.

(b) The city, town or other taxing jurisdiction tax may apply to online lodging transactions involving rentals of lodging accommodations in the city, town or other taxing jurisdiction for more than twenty-nine consecutive days. With respect to any tax on rentals of lodging accommodations for more than twenty-nine consecutive days, in the case of an online lodging marketplace that has registered pursuant to § 42-5005, subsection L, the city, town or other taxing jurisdiction tax must uniformly apply to all lodging accommodations in the city, town or other taxing jurisdiction for thirty consecutive days or more, and the tax base for the tax must be limited exclusively to online lodging transactions facilitated by an online lodging marketplace for rentals of lodging accommodations for thirty consecutive days or more and located in the applicable city, town or other taxing jurisdiction.

2. The city, town or other taxing jurisdiction tax shall be administered, collected and enforced by the department and distributed to the city, town or other taxing jurisdiction in a uniform manner.

3. The city, town or other taxing jurisdiction tax imposed on online lodging marketplaces and online lodging operators must be uniform with all other taxpayers engaging in the same activity within the jurisdictional boundaries of the city, town or other taxing jurisdiction.

4. Any city, town or other taxing jurisdiction tax is subject to:

(a)Section 42-6002, relating to audits.

(b)Section 42-2003, subsection X, relating to confidential information.

(c)Section 42-5003, subsection B, relating to judicial enforcement.

(d)Section 42-5005, subsection L, relating to registration of online lodging marketplaces.

(e)Section 42-5014, subsection E, relating to tax returns.

5. The city, town or other taxing jurisdiction tax may not be collected from an online lodging operator with respect to any online lodging transaction or transactions for which the online lodging operator has received written notice or documentation from a registered online lodging marketplace that it has remitted or will remit the applicable city, town or other taxing jurisdiction tax with respect to those transactions to the department pursuant to § 42-5014, subsection E.

C. For the purposes of this section, “lodging accommodations”, “online lodging marketplace”, “online lodging operator” and “online lodging transaction” have the same meanings prescribed in § 42-5076.

1 Section 42-5001 et seq.
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Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-6009. Online lodging; definitions - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-6009/

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