§ 77-04 Transient Lodging Taxation Classification/Local Sales Tax and Hospitality Tax.

   (A)   The State of Arizona Department of Revenue (AZDOR) includes STRs in the AZDOR Transient Lodging classification.

   (B)   The income from STR rentals is subject to the same taxes and the same rates as other transient lodging/hotels/motels operating in the City of Yuma/State of Arizona, including:

      (1)   Arizona transaction privilege tax (TPT);

      (2)   Local sales taxes; and,

      (3)   Any hospitality tax (2% tax).

(Ord. O2024-014, passed 5-1-24)

Statutory reference:

   A.R.S. §§ 42-5042, 42-5070

Charter reference:

   See Charter Articles III, § 16, and XIII § 7, as amended

Cross reference:

   See Model City Tax Code (MCTC) Article IV: Privilege Taxes (transient lodging)