AZ HB2354

Amends Arizona tax code sections 42-2003, 42-5014, and 42-6009 to establish confidentiality protections and reporting requirements for online lodging marketplaces registered with the state.

Prohibits disclosure of information provided by online lodging marketplaces to the Arizona Department of Revenue without written consent, except in limited circumstances (subsections A, B, C, D, and G of section 42-2003), and exempts such information from public records disclosure under Title 39.

Requires online lodging marketplaces to remit applicable taxes monthly to the department on an aggregate basis for each taxing jurisdiction, but exempts them from listing transaction privilege tax license numbers, property addresses, or amounts collected for individual online lodging operators on tax returns or attachments.

Prevents cities, towns, and other taxing jurisdictions from levying additional taxes on online lodging marketplaces or operators for transactions where the marketplace has remitted taxes to the state, while allowing local taxes on rentals exceeding 29 consecutive days subject to uniform administration by the state department.