AZ HB2001

Repeals sections 9-500.39, 11-269.17, 15-1650.01, and 42-1125.02, Arizona Revised Statutes, relating to online home sharing regulations and vacation rental enforcement provisions.

Repeals section 42-5042 and sections 42-5076 (online lodging marketplace classification) and 42-6009 and 42-6013 (online lodging operator provisions), effectively eliminating the separate online lodging marketplace tax structure.

Modifies section 42-5070 (transient lodging classification) to exclude online lodging marketplace activities and clarifies that online lodging operators are not subject to transient lodging tax if an online lodging marketplace has collected taxes on their behalf.

Amends section 42-5010 to remove the online lodging marketplace classification tax rate and related provisions for registering online lodging marketplaces.

Updates property tax classifications in sections 42-12003 and 42-12004 to clarify residential property used for lease or rent to lodgers, including short-term rental properties.