2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5042 Online lodging operators; requirements; definitions
42-5042. Online lodging operators; requirements; definitions
A. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax license. The online lodging operator shall list the transaction privilege tax license number on each advertisement for each lodging accommodation the online lodging operator maintains, including online lodging marketplace postings.
B. For the purposes of this section:
1. " Lodging accommodation" has the same meaning prescribed in section 42-5076.
2. " Online lodging marketplace" has the same meaning prescribed in section 42-5076.
3. " Online lodging operator" has the same meaning prescribed in section 42-5076 and includes an owner of a vacation rental or short-term rental, as defined in section 9-500.39 or 11-269.17, that is not offered through an online lodging marketplace.
