AZ SB1479

Repeals sections 9-500.39 and 11-269.17 relating to vacation rental and short-term rental definitions and enforcement.

Requires online lodging operators to obtain and display transaction privilege tax license numbers on all lodging accommodation advertisements, including online marketplace postings.

Establishes civil penalties for online lodging operators failing to comply with tax licensing requirements: $250 for first offense and $1,000 for subsequent offenses.

Creates new property tax classifications for residential properties leased or rented for short-term periods: Class One paragraph 15 for properties leased less than 30 days, and Class Four paragraph 2 for longer-term residential rentals.

Authorizes cities and towns to redisclose limited transaction privilege tax information about vacation rental and short-term rental operators to nonelected officials for enforcement purposes related to lodging regulations and ordinances.