Arizonans Renting Homes During Super Bowl May Need a Permit and Face a Rental Tax
As top teams battle for a place on the Super Bowl LVII field in Glendale, Arizona, many Arizonans in and around Glendale are preparing to rent apar...

As top teams battle for a place on the Super Bowl LVII field in Glendale, Arizona, many Arizonans in and around Glendale are preparing to rent apartments, houses, or rooms to out-of-town football fans. Short-term rental hosts that don't already have an Arizona transaction privilege tax (TPT) license will need to obtain one from the Arizona Department of Revenue. A local business license may also be required. In a notice published January 10, 2023, the Arizona Department of Revenue reminds that: Short-term residential rentals are lodging rental stays for less than 30 daysIncome from short-term rental stays is subject to Arizona TPT Seasoned short-term rental (STR) hosts should already have a TPT license as well as a local business license, if required.