AZ SB1026

Repeals Arizona Revised Statutes sections 9-500.39, 11-269.17, and 42-1125.02 relating to vacation rental and short-term rental regulations.

Removes provisions that allowed counties, cities, and towns to redisclose transaction privilege tax information about vacation rental and short-term rental property owners to enforce local laws and regulations.

Adds civil penalties of $250 for first offense and $1,000 for subsequent offenses for online lodging operators who fail to list their transaction privilege tax license number on lodging accommodation advertisements.

Defines "vacation rental" and "short-term rental" as individually or collectively owned residential units offered for transient use that are not classified for property taxation purposes and not offered through online lodging marketplaces.

Restricts disclosure of information provided by online lodging marketplaces to the Department of Revenue, prohibiting disclosure to state, county, city, town or other political subdivision agencies without written consent from the marketplace.