Individual owners of taxable rental properties are required by law to obtain a TPT license with ADOR regardless if the owners rent the property themselves or employ a property management company (PMC). A license is only required for cities that impose a tax on residential rental activity.
If you own a property/building that you are renting out, you will need to obtain the state transaction privilege tax (TPT) license from AZDOR.
If a business is selling a product or engaging in a service subject to TPT, that business will likely need a license from the Arizona Department of Revenue (ADOR) and a TPT, or business/occupational license, from the city or cities in which the business has a base or operation.
The State of Arizona does not apply state-level licenses or permits to vacation rentals. While Article 9 of the Arizona Statutes prevents Arizona cities and towns from prohibiting short term rentals, it allows them to require owners to obtain and maintain a local regulatory permit.
In order to be a landlord in Arizona, there are certain licenses and permits that you need to obtain. This includes a business license and a residential rental license from the City of Phoenix. These licenses are essential to ensure compliance with local regulations and to legally operate your rental property.
Residential rental property must be registered with the County Assessor ing to Arizona law (A.R.S. § 33-1902). The intent of this law is to maintain an accurate record of rental properties so that towns, cities and the county can enforce laws about slums and blight in rental properties.
A license is only required for cities that impose a tax on residential rental activity. To determine if a tax license is required, taxpayers can use the Residential Rental Licensing Matrix. For tax periods before January 1, 2025: You must comply with filing and payment requirements, and.