AZ HB2554

Online lodging marketplaces registered with the department are not required to list individual transaction details, property addresses, or identify specific online lodging operators on tax returns or attachments to returns.

Online lodging marketplaces must remit applicable taxes monthly to the department on an aggregate basis for each taxing jurisdiction, with tax remittance fully satisfying the obligations of individual online lodging operators.

Confidential information provided by online lodging marketplaces cannot be disclosed without written consent, and is not subject to public records laws or disclosure to state and local agencies.

Cities, towns, and taxing jurisdictions are prohibited from imposing their own taxes on online lodging marketplaces or transactions where the marketplace has remitted applicable state tax to the department.

Cities and towns may impose local taxes on online lodging marketplaces only if administered uniformly by the state department, with limited application to rentals of 30+ consecutive days.