This guide covers unincorporated Maricopa County, Arizona. If your property is inside a city or town, see the specific STR rules for:
- Phoenix: Arizona’s largest city, with its own STR registration and enforcement.
- Scottsdale: Known for strict local STR ordinances and permit requirements.
- Mesa: Large East Valley city with separate STR rules and licensing.
- Gilbert: Suburban market with its own STR regulations and enforcement.
Legality Verdict
Short-term rentals are explicitly legal in unincorporated Maricopa County, protected by Arizona state preemption. No local permit cap or ban is allowed, but operators must register and pay state/county lodging taxes. Regulatory stability is high, but future state legislation could tighten rules.
- Legality Status: 5/5
- License Availability: 5/5
- Compliance Cost (% revenue): 4/5
- Regulatory Stability: 3/5
- Enforcement Climate: 5/5
TL;DR
Arizona law preempts local bans, so STRs are legal in unincorporated Maricopa County. No county permit is required, but you must register with the County Assessor and obtain a $12/year state TPT license. The total lodging tax is 7.27%. No occupancy cap or local permit cap exists. The biggest gotcha: city limits matter—properties inside city boundaries follow city rules, not county/state defaults.
Quick Facts
| Item | Detail |
|---|---|
| STR Definition | Single-family or accessory dwelling rented ≤30 days to non–sex offenders TA250002 Board Report |
| Registration Required | Yes—register with Maricopa County Assessor Assessor FAQ |
| State TPT License Required | Yes—$12/year per property AZ Dept. of Revenue |
| Local STR Permit | Not codified—no separate county permit required Maricopa County Licenses & Permits |
| Annual Renewal Cycle | Not codified—state TPT license renews annually AZ Dept. of Revenue |
| Permit Cost | $12/year (state TPT license) AZ Dept. of Revenue |
| License Cap | No cap—unlimited registrations Maricopa County Licenses & Permits |
| Total Effective Lodging Tax | 7.27% (5.5% state TPT + 1.77% county lodging tax) AZ Office of Tourism |
| State Sales Tax | 5.5% TPT (lodging) Airbnb Help |
| County Lodging Tax | 1.77% (includes Prop. 302) AZ Office of Tourism |
| City Lodging Tax | Not applicable—unincorporated areas only AZ Office of Tourism |
| Airbnb Tax Collection | Airbnb collects/remits all state/county lodging taxes Airbnb Help |
| Occupancy Cap | Not codified—no county rule identified Maricopa County Zoning Ordinance |
| Parking Requirement | Not codified—no county rule identified Maricopa County Zoning Ordinance |
| Permitted Zones | Single-family dwellings in Rural-190; others may apply TA250002 Board Report |
| Prohibited Zones | Not codified—call Planning & Development for specifics [needs verification — call 602-506-3301] |
| Primary Regulator | Maricopa County Assessor (registration); AZ Dept. of Revenue (tax) Assessor FAQ |
| Enforcement Penalties | Not codified—state fines escalate for non-registration Steadily |
| Last Updated | June 12, 2026 |
Regulatory Impact Snapshot
Short-term rentals in unincorporated Maricopa County face a straightforward compliance regime: register with the County Assessor, obtain a state TPT license, and pay a combined 7.27% lodging tax. There is no local permit cap, and no county-level occupancy or parking restrictions are codified. The binding constraint for underwriters is the strict separation between county and city rules—properties inside city limits are subject to much stricter local ordinances. Run this market in our Airbnb Calculator →
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Frequently Asked Questions
Basics
Is Airbnb legal in unincorporated Maricopa County?
Yes, Arizona state law preempts local bans, making STRs explicitly legal in unincorporated Maricopa County Arizona Revised Statutes §9-500.39.
Do city rules apply to county properties?
No, only properties outside city limits follow county/state rules. Properties inside cities like Phoenix or Scottsdale must follow city ordinances RandyMajors.org.
What is considered a short-term rental?
A single-family or accessory dwelling rented for 30 days or fewer to non–sex offenders TA250002 Board Report.
Licensing
Is a county STR permit required?
No, there is no separate county STR permit. Only state registration and tax licensing are required Maricopa County Licenses & Permits.
What registrations are required?
You must register your property with the Maricopa County Assessor and obtain a state TPT license Assessor FAQ.
How much does the TPT license cost?
$12 per property, renewed annually AZ Dept. of Revenue.
Is there a cap on STR licenses?
No, there is no cap on STR registrations in unincorporated Maricopa County Maricopa County Licenses & Permits.
Taxes
What is the total lodging tax rate?
7.27% (5.5% state TPT + 1.77% county lodging tax) AZ Office of Tourism.
Does Airbnb collect and remit taxes?
Yes, Airbnb collects and remits all relevant state and county lodging taxes Airbnb Help.
Do I need a TPT license if I only use Airbnb?
Yes, you must obtain a TPT license regardless of platform Hostaway.
What if I use VRBO or direct bookings?
If the platform does not collect/remit taxes, you must do so directly with the Arizona Department of Revenue Avalara MyLodgeTax.
Operations
Are there occupancy or parking limits?
No county-level occupancy or parking caps are codified for STRs Maricopa County Zoning Ordinance.
Is a local contact required?
Yes, state law allows the county to require emergency contact info for complaints/emergencies Arizona Revised Statutes §11-269.17.
Do I need liability insurance?
The county may require $500,000 liability insurance or equivalent coverage via a booking platform Arizona Revised Statutes §11-269.17.
Are there notification requirements for neighbors?
The county may require notifying adjacent properties before first rental Arizona Revised Statutes §11-269.17.
Enforcement
How is STR compliance enforced?
Enforcement is primarily complaint-driven; no evidence of proactive monitoring as of 2026 Steadily.
What are the penalties for non-registration?
State law imposes escalating fines for failure to register with the County Assessor Steadily.
Where can I check current fine amounts?
Contact Maricopa County code enforcement for current fines and procedures City Rule Lookup.
Permit Process
Unincorporated Maricopa County does not require a local STR permit or business license. Instead, all STR operators must register their property as a residential rental with the Maricopa County Assessor and obtain a Transaction Privilege Tax (TPT) license from the Arizona Department of Revenue. The TPT license costs $12 per property and must be renewed annually. There is no cap on the number of STR registrations, and no local permit application is needed Maricopa County Assessor – Rental Registration.
Zoning
Short-term rentals are permitted in single-family dwellings in the Rural-190 zoning district, subject to Section 1208 of the Zoning Ordinance. The county does not separately codify occupancy caps, minimum night stays, or parking requirements for STRs. However, Arizona law allows the county to require emergency contact information, liability insurance, and neighbor notification in certain cases. For zoning beyond Rural-190, contact Planning & Development TA250002 Board Report.
Taxes and Remittance
STR operators in unincorporated Maricopa County must pay a total lodging tax of 7.27% (5.5% state TPT and 1.77% county lodging tax). Airbnb collects and remits these taxes automatically, but hosts must still obtain a TPT license. For bookings on platforms that do not collect taxes, hosts are responsible for remitting both state and county taxes directly to the Arizona Department of Revenue AZ Office of Tourism.
Enforcement and Recent Actions
Enforcement in unincorporated Maricopa County is primarily complaint-driven, with no evidence of aggressive proactive enforcement or platform monitoring as of 2026. State law requires registration with the County Assessor and imposes escalating fines for non-compliance. Specific county fine amounts are not published; contact code enforcement for details Steadily.
Recent Changes and Pending Legislation
A comprehensive zoning ordinance overhaul is under review, with a Board of Supervisors vote scheduled for December 10, 2025. This may introduce new STR limits and align ADU rules with state law. At the state level, new bills to restrict STRs are expected in 2026, but no major changes have passed as of June 2026 CitizenPortal.ai.
Comparable Markets
- Phoenix, AZ: Consider if you want a large urban market with city-level STR registration and enforcement.
- Scottsdale, AZ: Consider if you want a high-demand market with stricter local STR rules.
- Pima County, AZ: Consider for a similar county-level regime in southern Arizona.
- Mesa, AZ: Consider if you want a suburban market with its own STR licensing.
Sources
- Maricopa County Assessor – Rental Registration: https://www.mcassessor.maricopa.gov/faq/rental_registration/
- Maricopa County, AZ – Licenses & Permits: https://www.maricopa.gov/694/Licenses-Permits
- Arizona Department of Revenue (TPT): https://azdor.gov/transaction-privilege-tax-tpt
- Arizona Office of Tourism (January 2025): https://tourism.az.gov/wp-content/uploads/2025/01/BedTaxRatesAtoZJanuary2025.pdf
- TA250002 Page 1 of 17 Report to the Board of Supervisors: https://www.maricopa.gov/AgendaCenter/ViewFile/Item/10027?fileID=97120
- Maricopa County Zoning Ordinance Update: https://www.maricopa.gov/6159/Zoning-Ordinance
- Arizona Revised Statutes §9-500.39: https://www.azleg.gov/ars/9/00500-39.htm
- Arizona Revised Statutes §11-269.17: https://www.azleg.gov/ars/11/00269-17.htm
- RandyMajors.org – Maricopa County, Arizona Cities Map: https://www.randymajors.org/city-limits-on-google-maps?fips=04013&labels=show
- Airbnb Help Center: https://www.airbnb.com/help/article/2295
- Airbnb Help Center: https://www.airbnb.com/help/article/877
- Hostaway: https://www.hostaway.com/blog/airbnb-rules-in-arizona/
- Avalara MyLodgeTax: https://www.avalara.com/mylodgetax/en/resources/vacation-rental-tax-guides/arizona.html
- CitizenPortal.ai: https://citizenportal.ai/articles/7179225/Maricopa-County/Arizona/Maricopa-County-supervisors-review-sweeping-zoning-ordinance-overhaul-set-vote-for-Dec-10
- Steadily: https://www.steadily.com/blog/airbnb-short-term-rental-laws-and-regulations-in-arizona
- CityRuleLookup.com: https://cityrulelookup.com/short-term-rentals/registration-rules/maricopa-county-az
- Central Arizona Association of Realtors: https://caaraz.com/short-term-rentals-in-arizona-where-state-law-ends-and-ccrs-begin/
- Rent Responsibly: https://www.rentresponsibly.org/year-end-2025-state-short-term-rental-bills-and-whats-ahead-in-2026/
- KJZZ: https://www.kjzz.org/politics/2025-12-30/arizona-lawmakers-continue-efforts-to-restrict-short-term-rentals-despite-years-of-being-blocked
This page is research, not legal advice. Consult local counsel before acquiring or operating a short-term rental in Unincorporated Maricopa County, Arizona.
Ready to evaluate Maricopa County as an STR market?
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