Residential/Commercial Rentals

Print
Press Enter to show all options, press Tab go to next option

Residential Rentals

Description

All residential rentals in Tempe are subject to the City's transaction privilege (sales) tax.  Included as residential rentals are houses, condo's, vacation homes, duplex's, triplex's, fourplex's, apartments or other residential units, etc.   There is no state tax on residential rentals.

Fees

Annual license fee:  $50
City Tax Rate:  1.8% effective 7/1/2014
                          (2% 7/1/2010 through 6/30/2014)

Code

Tempe City Code §16-445

General Information

ADOR Guide for Residential Rentals  
Reporting Requirements
Calculating the Tax Due 

Those renting/leasing a property for a time period less than 30 days are subject to tax under the Hotel/Motel/Bed & Breakfast classification.

Additional Resources

Tempe Rental Housing Code Requirements Brochure
Landlord Tenant Information
Maricopa County Assessor Residential Rental Property Links

Commercial Rentals

Description

A commercial lease is real property leased or rented for commercial purposes. This includes but is not limited to: office buildings, stores, factories, farm land, parking/storage facilities, banquet halls or meeting rooms. These leases are subject to county and city transaction privilege taxes.

Arizona Revised Statues

Fees

Annual license fee:  $50
City Tax Rate:  1.8% effective 7/1/2014
                          (2% 7/1/2010 through 6/30/2014)

Code

Tempe City Code §16-445

General Information

Reporting Requirements

Additional Resources

General information about transaction privilege tax on commercial lease