In the Town of Paradise Valley, a ‘short term rental’ (STR) or ‘vacation rental’ means a dwelling unit or a portion of a dwelling unit offered for transient use for less than 30 days. STR operators must pay a Transaction Privilege Sales Tax and the Transient Occupancy Tax. In addition, they must also register their rental property with the Maricopa County Assessor’s Office. The following is a complete guideline for Paradise Valley’s short term rental regulations so that anyone can be a responsible host when using platforms like Airbnb, VRBO, and other similar services. This rundown should give you a good start in understanding your local laws.
Short Term Vacation Rentals
Short term vacation rentals include individually or collectively owned single-family or one-to-four-family house or dwelling unit or group of units in a cooperative, timeshare, or condominium. They are also transient public lodging establishments or owner-occupied residential homes offered for transient use.
Short term or vacation rentals do not include units used for non-resedential use. Retail, banquet space, restaurant, event center etc. are examples of non-resedential usage.
Accessory Buildings
In Paradise Valley, accessory buildings may not be leased, subleased, or rented separately from the main structure. Likewise, no main structure may be leased, subleased, or rented apart and separate from accessory buildings.
Responsible Party Registration
Before renting a property in the Town of Paradise Valley, the owner must provide the name and contact details of the person designated as an emergency contact. They must also provide the contact details of the owner/owner’s designee responsible for responding to complaints.
Click here to register a new property or update an existing registration.
Tax Licensing
All short term and vacation rental units in Paradise Valley must pay both a TPT Transaction Privilege (Sales) Tax and a Transient Occupancy Tax. The Arizona Department of Revenue requires that property owners obtain a TPT (Transient Privilege Tax) License. In addition, property owners who book exclusively via an Online Lodging Marketplace (OLM) (with applicable taxes paid by the OLM) must nevertheless file a tax return with gross receipts from the OLM and a deduction equal to the amount received from the OLM.
The Arizona Department of Revenue issues tax licenses and collects taxes on behalf of the Town. Property owners can apply for a TPT License online.
For more information, visit https://azdor.gov/transaction-privilege-tax/residential-rental-guidelines.
Other Regulations
As a responsible host, you must comprehend and abide by other vacation rental rules and regulations that bind you. These include leases, community rules, HOA rules, or other guidelines set up by tenant associations. Feel free to reach out to your landlord, housing authority, or community council to find out more. To get more information about other short term rental regulations, you can also visit Paradise Valley’s official website or contact us.