AZ SB1573

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

Requires online lodging operators to obtain a transaction privilege tax license and display the license number on all advertisements for lodging accommodations.

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

Creates a new property tax classification (Class One, paragraph 15) for residential properties solely leased or rented to lodgers for periods less than thirty days, valued at full cash value.

Allows county officials to redisclose confidential transaction privilege tax information about vacation rental and short-term rental operators to other units within the county for enforcement of applicable laws and regulations.