HB 2207 Summary

• Repeals provisions related to online lodging marketplaces (sections 42-5076, 42-6009, and 42-6013) that created a separate classification and tax collection mechanism for online home-sharing platforms.

• Modifies transaction privilege tax laws to eliminate the online lodging marketplace classification, removing requirements for online platforms to register separately and remit taxes on behalf of individual hosts.

• Updates property tax classifications to add short-term rental properties (rented to lodgers) to Class 4 residential property, establishing a new property tax classification for online home-sharing operations.

• Amends confidentiality provisions to restrict disclosure of information provided by online lodging marketplaces without written consent and prohibit disclosure to state or local government agencies.

• Makes conforming changes throughout Arizona tax code to remove references to the repealed online lodging marketplace provisions and related licensing requirements.