Queen Creek Independent staff report
The Arizona Department of Revenue is reminding property owners who rent out residences in a city or town that levies transaction privilege tax on residential rental activity are required to obtain a TPT license with ADOR. Also, property owners who rent out residences for periods of less than 30 days must have a TPT license and report and remit TPT under the transient lodging classification for state, county and city.
The Arizona Department of Revenue is the single point of central administration and collection of state and city taxes for all taxable businesses, including residential rental owners in the state. Owners of taxable residential rental properties are required to file one TPT return for all taxing jurisdictions with ADOR.