AZ HB2027

Amends Arizona Revised Statutes section 42-6009 to clarify local tax authority over online lodging marketplaces and transactions.

Permits cities, towns, and taxing jurisdictions to levy transaction privilege, sales, use, franchise, or similar taxes on online lodging marketplaces consistent with the state model city tax code and chapter 5 of title 42.

Requires local taxes to be uniform in treatment and administration with state tax treatment, but allows local tax rates to differ from state rates and to apply to rentals exceeding 29 consecutive days.

Mandates the Arizona Department of Revenue administer, collect, and enforce local online lodging taxes in a uniform manner and distribute revenues to the respective jurisdictions.

Prohibits local taxes from being collected from online lodging operators when the registered online lodging marketplace has provided documentation that it has remitted or will remit the applicable local tax to the department.