| City of Tucsonincorporated city limits | The City states that it does require business licenses for businesses operating in Tucson, and directs licensing questions to its License Section and to Chapter 19 and Chapter 7 of the City Code. Neither City page reviewed names short-term or vacation rental as its own license category, so confirm the current category, application path and any transient-lodging tax treatment for the address directly with the City. Arizona TPT and Pima County Assessor rental registration apply separately. | Business License and Tax Information Checked 2026-09-19 Apply for a Business License Checked 2026-09-19 Short-Term Lodging Checked 2026-09-19 |
| Town of Oro Valleyincorporated town | The Town requires registration of all short-term and vacation rental properties under Ordinance No. (O)23-01, effective February 3, 2023, administered by Community and Economic Development. The Town page lists an Arizona TPT license, a 24-hour emergency point of contact by full name, address and telephone number, neighbor notification, and liability insurance of at least $500,000 in the aggregate (or a platform providing equal or greater primary coverage). It states an $80 registration fee, and that non-residential uses including retail, restaurant, banquet space and event center are prohibited. All figures per the Town page checked 2026-09-19. | Short-Term Rental and Vacation Rental Regulations Checked 2026-09-19 Short-Term Lodging Checked 2026-09-19 |
| Town of Maranaincorporated town | Marana licenses short-term rentals through Finance / Business Licenses. Its page lists a valid TPT number from AZTaxes.gov, registration with the Pima County Assessor, and evidence of liability insurance for every hosting platform as pre-application items. It states a $60 new license fee, a $40 annual renewal fee and a $10 late fee if paid 15 days after expiration; licenses expire annually; owners must give neighbor notification and file a Neighbor Notification Attestation before the rental start date, and report changes within 10 days. All figures per the Town page checked 2026-09-19. | Short Term Rentals Checked 2026-09-19 Short-Term Lodging Checked 2026-09-19 |
| Unincorporated Pima Countyincludes much of Catalina Foothills and Tanque Verde | A Catalina Foothills or Tanque Verde mailing address is frequently not inside any city or town. Pima County Development Services lists building, addressing, site development, planning and code compliance permits; the page reviewed does not describe a countywide short-term-rental permit or licensing program. That absence is not permission. Confirm the parcel's jurisdiction, zoning and any fire, flood or wastewater requirement with the County for the specific address, and register the rental with the Assessor. | Development Services Checked 2026-09-19 Rental Property Forms Referenced by the sources in this row Short-Term Lodging Checked 2026-09-19 |
| Arizona Department of Revenuestatewide | ADOR describes TPT as a tax on the vendor for the privilege of doing business in the state, and states that income from renting a residence for fewer than 30 days is subject to Arizona transaction privilege tax. It notes that an owner may also need a business license from the city where the residence sits, which is different from a TPT license, and that all Arizona counties require residential rental properties to be registered with the County Assessor, with possible penalties for properties not correctly registered. Where 100% of listings run through an online lodging marketplace, ADOR describes a deduction path using code 775, with the marketplace registered to file and pay. | Transaction Privilege Tax Checked 2026-09-19 Short-Term Lodging Checked 2026-09-19 |
| Private governing documentsHOA, condominium, deed, lease and insurer | No city, town, county or state source decides whether a private community permits the intended rental use, guest parking, pool use or amenity access. Read the controlling documents and get any written determination in hand before the home is marketed. An insurer may also treat short-term guest use differently from an owner-occupied policy. | Further verification needed |