SB 1193 Summary

• Repeals sections 5-900.39 and 11-269.17, Arizona Revised Statutes, and repeals section 42-5076 (online lodging marketplace classification) effective immediately.

• Removes online lodging marketplace tax registration requirements and allows online lodging operators to claim tax exclusions when an online lodging marketplace collects and remits applicable taxes on their behalf.

• Eliminates separate online lodging marketplace business classification and transfers related tax collection and reporting obligations to registered online lodging marketplaces under the transient lodging classification at 5.5% tax rate.

• Modifies property tax classifications to include residential property leased or rented to lodgers as class four property, and property occupied by owner as primary residence used for lease or rent to lodgers as class three property.

• Removes provisions allowing county and city tax officials to redisclose transaction privilege tax information relating to vacation rental and short-term rental property owners without written consent of online lodging marketplaces.