Each city in Arizona has its own requirements for collecting - TopicsExpress

Each city in Arizona has its own requirements for collecting Transaction Privilege Tax (TPT) on rental properties. The city of Scottsdale charges 1.65% TPT on taxable rental income from properties located in Scottsdale. TPT is collected monthly from the lessor. The lessor may choose to collect the tax from the lessee or to include the tax in the rental price. If the rental is handled by a property management company, they will usually handle the TPT filings.

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