A.R.S. § 42-5042 — Online lodging operators; requirements; civil penalty; definitions

Online lodging operators; requirements; civil penalty; definitions A. An online lodging operator may not offer for rent or rent a lodging accommodation without a current transaction privilege tax lng accommodation the online lodging operator maintains, including online lodging marketplace postings. An online lodging operator that fails to comply with this subsection shall pay a civil penalty of $250 for a first offense and $1,000 for a second or any subsequent offense. B. For the purposes of this section: 1. "Lodging accommodation" has the same meaning prescribed in section 42-5076. 2. "Online lodging marketplace" has the same meaning prescribed in section 42-5076. 3. "Online lodging operator" has the same meaning prescribed in section 42-5076 and includes an owner of a vacation rental or short-term rental that is not offered through an online lodging marketplace. 4. "Vacation rental" and "short-term rental" have the same meanings prescribed in section 9-500.39 or 11-269.17. 5. "Verified violation" has the same meaning prescribed in section 9-500.39 or 11-269.17.