AZ HB2637

Online lodging marketplaces registered with the department must remit applicable taxes monthly to the department and report taxes by jurisdiction, but are not required to list individual transaction details, property addresses, or amounts collected on behalf of specific operators on returns or attachments.

Online lodging marketplaces and operators are prohibited from being subject to local city, town, or taxing jurisdiction taxes on transactions where the marketplace has documented that it remitted or will remit applicable state taxes to the department.

Information provided by online lodging marketplaces is confidential and cannot be disclosed without written consent, except for limited purposes including direct disclosure to the taxpayer, government entities with legitimate tax administration needs, and judicial proceedings.

Cities, towns, and taxing jurisdictions may only impose taxes on online lodging transactions involving rentals of 30 or more consecutive days, and such taxes must be uniformly applied and administered by the department.

All local taxes on online lodging marketplaces must be uniform with state tax treatment and administered in a manner consistent with chapter 5 of the Arizona tax code.