Licensing

§ 77-03 Business License Required.

   (A)   City business license required. It is unlawful to rent or offer to rent a short-term rental (STR) without having first obtained a valid city business license issued under this chapter. A separate business license is required for each STR.

   (B)   Prima facie evidence. Representations or advertisements including online lodging marketplace listings that reference the property, house, or dwelling unit location within the city as available for transient lodging is prima facie evidence that an owner is offering to rent or operating a STR in the city.

   (C)   Violations. In addition to any penalty or fine that may be imposed under this chapter (Penalty § 77-99), the owner shall immediately cease operations of the STR until a valid business license is obtained.

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

§ 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)

§ 77-05 Advertisements.

   Beginning on any STR stay in the City of Yuma offered for June 1, 2024, and all future dates thereafter, the owner shall display the State TPT license number and the city business license number on each advertisement associated with the STR, including online lodging marketplace advertisements.

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

§ 77-99 Penalty.

   Consistent with A.R.S. § 9-500.39, it shall be unlawful for any person, firm, or corporation to violate, or cause the violation of, any provision of this chapter. Any person, firm, or corporation violating any of the provisions in this ordinance shall be guilty of a class 1 misdemeanor, and upon conviction thereof shall be punished by a fine not to exceed $1,000.00 or by imprisonment for not more than ten days or both fine and imprisonment. Each separate day or part thereof during which any violation of sections of this ordinance occurs or continues to occur shall be deemed to constitute a separate offense, and upon conviction thereof shall be punishable as provided by this section.

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