Residential Rentals

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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
Application
Tax Return
General Information

ADOR Guide for Residential Rentals  
Landlord Responsibilities
Reporting Requirements
Calculating the Tax Due 

Those renting/leasing a property for a time period less than 30 days are subject to the 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