Prior to renting your property for less than thirty (30) days, you must register the property with the State of Arizona, Department of Revenue by applying for a Residential Rental TPT. Once you have been issued a Residential Rental TPT number, you will need to provide the City with the vacation rental owner information, Residential Rental TPT number and designate a local 24-hour contact person. To provide this information, you will complete and submit the Lake Havasu City Vacation Rental Form to the Lake Havasu City Business License Department. The local contact person is tasked with responding in a timely and appropriate manner to any complaint that an occupant or guest of the rental is creating. This includes unreasonable noise or disturbances, is engaged in disorderly conduct, or violating local or state laws.
Simply, it is any type of paid lodging for a period less than 30 days. For tax purposes, a short-term vacation rental falls under the definition of a hotel. The Lake Havasu City Tax Code defines a hotel as any public or private hotel, inn, hostelry, tourist home, house, motel, rooming house, apartment house, trailer, or other lodging place within the City offering lodging to transients for compensation. Transient means any person who at their own expense or at the expense of another obtains lodging space for less than 30 consecutive days. See Lake Havasu City Tax Code Section 3.01-100.
Yes, if your property falls under the definition of hotel and is rented to a transient for less than 30 days. The applicable City sales tax equals 5% of the gross income from the business activity (2% applied under Section 3.04-444 and 3% applied under 3.04-447). The State and County rates for this activity are 5.50%, equating to a total tax rate on the gross income of the hotel activity at 10.50%.
TPT BROCHURE - HOTELS & VACATION RENTALS
Reporting and remitting sales tax is handled through Arizona Department of Revenue. Prior to reporting taxes, a "TPT License" is needed. Additional information and applications for a TPT license can be found at aztaxes.gov.
AZTAXES.GOV
Paper applications are available at City Hall.
Yes. Business activity is conducted within Lake Havasu City when the lodging is rented regardless of where the property owner resides.
For tax-related questions, please contact our Administrative Services Department.
(928) 854-0742 taxinfo@lhcaz.gov
How do I close my account?
To close your account, please email the City of Lake Havasu at vacationrentals@lhcaz.gov. Please include the account number, owner name, closure date (i.e. date of sale) and the reason you are closing the account (i.e. no longer short-term renting).
