|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.|
Annual license fee: $50
|Code||Tempe City Code §16-445|
|Application||Residential Rental License Application|
|The City of Tempe provides a database of licensed Tempe privilege tax residential rental property. You can access the database at the following link: Rental Database. If you have questions relating to Tempe's taxation of residential rentals, email email@example.com.