AZ SB1346

Repeals sections 9-500.39 and 11-269.17, Arizona Revised Statutes, which previously allowed cities and towns to regulate vacation rentals and short-term rentals.

Modifies transaction privilege tax definitions to expand "online lodging operator" to include owners of vacation rentals and short-term rentals not offered through online lodging marketplaces, requiring all such operators to obtain current tax licenses.

Creates new property tax classification 42-12001, paragraph 15 for residential properties solely leased or rented for periods under 30 days at full cash value, removing them from lower-valued residential classifications.

Restricts disclosure of online lodging marketplace information to the Department of Revenue, limiting public agency access and protecting marketplace proprietary data from public records disclosure.

Adds grammatical and technical corrections throughout related property tax classification statutes (42-12004, 42-12054, 42-12056) to reference the new short-term rental property classification.