What are the registration and tax requirements for residential rentals?
You must register the property with the County Assessor’s office as a rental property. Failure to do so could result in a daily fine of up to $150.00. Information and forms are available at Maricopa County Assessor Residential Property page. Residential rentals are taxable at 1.5% for Gilbert (unless you meet the exemption below). Residential rentals are not taxed by the State or County. You will need an Arizona State Privilege Tax ID# in order to report the rental tax collected for Gilbert. Please note that you are only applying for a program city license, so will pay the fee that corresponds with that particular city. The fee for Gilbert is $2.00. You will need to indicate on the application that the type of business is “Gilbert Residential Rental Only”. Please download the following Commercial and Residential Rental Tax Guidelines in .pdf format. Exemption: If you have less than 3 residential rentals within the State and no commercial rentals, you are not deemed to be in the rental
You must register the property with the County Assessor’s office as a rental property. Failure to do so could result in a daily fine of up to $150.00. Information and forms are available at: http://www.maricopa.gov/Assessor/Residential_Property_links.aspx Residential rentals are taxable at 2.2% for the City of Surprise (unless you meet the exemption below). Residential rentals are not taxed by the State or County. You will need an Arizona State Privilege Tax ID# in order to report the rental tax collected for the City of Surprise. Please note that you are only applying for a program city license, so will pay the fee that corresponds with that particular city. The fee for The City of Surprise is $10.00. You will need to indicate on the application that the type of business is “City of Surprise Residential Rental Only”. Exemption: If you have less than 3 residential rentals within the State and no commercial rentals, you are not deemed to be in the rental business, and are therefore exem
