Offering Property?

Short-Term Rental Requirements

State

Every vacation or short-term rental property in the state is required to have a Transaction Privilege Tax (TPT) license from the State of Arizona Department of Revenue. When applying for your TPT license, use the Region Code GE (Glendale) on your license. You can apply for your TPT license at www.aztaxes.gov.


Maricopa County

Additionally, all rental units in Glendale are required to register those units with the Maricopa County Assessor per Arizona Revised Statute (ARS) 33-1902 prior to being occupied. For more information, please visit https://mcassessor.maricopa.gov/page/residential_property/forms/


Glendale

Owners of vacation and short-term rentals in Glendale are also required to provide the city with their owner and emergency contact information for each property, in accordance with Glendale City Code Section 29.1-50. More Information to come on how to register your property with the City of Glendale.



What is a vacation or short-term rental?

Per ARS 9-500.39(L)(3)(a): a Vacation rental or short-term rental means any individually or collectively owned single-family or one-to-four-family house or dwelling unit or any unit or group of units in a condominium or cooperative that is also a transient public lodging establishment or owner-occupied residential home offered for transient use if the accommodations are not classified for property taxation under section 42-12001.


A vacation or short-term rental is a residential property that is offered for rent for less than thirty days.


Vacation rental and short-term rental does not include a unit that is used for any nonresidential use, including retail, restaurant, banquet space, event center or another similar use.



Nuisance Parties & Unlawful Gatherings

Under Glendale’s Nuisance Parties and Unlawful Gatherings ordinance, property owners are accountable for repeated unruly gatherings or parties. This ordinance applies to all private residences whether they are long- or short-term rentals or owner-occupied.



Are short-term or vacation rental properties subject to TPT?

Yes. All short-term and vacation rental properties in Glendale are required to pay both TPT and a Transient Tax (bed tax) for a combined TPT rate of 15.7%.   Property owners are responsible for obtaining a TPT license from the Arizona Department of Revenue.


Property owners who only book through an Online Lodging Marketplace (OLM) where applicable taxes are paid by the OLM, must still file a TPT return showing the gross receipts received from the OLM with a deduction equal to the amount received from the OLM.