Maui County vs Phoenix
Disclaimer: General information only — not legal advice. Verify with your local government.
| Requirement | Maui County, Hawaii | Phoenix, Arizona |
|---|---|---|
| Legality Status | Effectively Banned | Legal with Permit |
| Permit Fee | Set by annual budget ordinance — contact Planning Dept for current amount | $250/year (non-refundable) |
| Tax Rate | ~18% combined (11% state TAT + 3% county MCTAT + 4% GET) | ~12.57% combined transient lodging tax (state + county + city) |
| Annual Day Limit | No limit | No limit |
| Renewal Interval | Annual | Annual |
| Platform Remits Taxes | No — host must remit | Yes |
| Max Fine Example | $20,000 first offense; $10,000/day thereafter | $500 first violation; $1,000 second; $3,500 third; 12-month suspension after 3 violations |
| Verdict | Phoenix has more favorable STR regulations overall. | |
Phoenix has more favorable STR regulations overall.
Permits & Licensing
Maui County charges Set by annual budget ordinance — contact Planning Dept for current amount for STR licensing, while Phoenix charges $250/year (non-refundable). Maui County renewal is annual, and Phoenix renewal is annual. Overall, Phoenix has a more permissive regulatory environment (Legal with Permit) compared to Maui County (Effectively Banned).
Tax Obligations
In Maui County, hosts pay ~18% combined (11% state TAT + 3% county MCTAT + 4% GET). In Phoenix, hosts pay ~12.57% combined transient lodging tax (state + county + city). A key difference: platforms like Airbnb automatically collect taxes in Phoenix, but hosts in Maui County must collect and remit taxes themselves — a significant operational burden.
Day Limits & Restrictions
Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.
Fines & Enforcement
Hosts operating without a permit in Maui County face penalties including $20,000 first offense; $10,000/day thereafter. In Phoenix, violations can result in $500 first violation; $1,000 second; $3,500 third; 12-month suspension after 3 violations. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.
Maui County Overview
Ordinance 5909 (signed Dec 2025) phases out all apartment-zoned vacation rentals — STR use must cease by Jan 1, 2029 in West Maui and Jan 1, 2031 elsewhere. Existing STRH and B&B permits remain but are capped. Legal challenges are pending.
Contact: Planning Dept., Current Planning Division — (808) 270-8205
Full Maui County guide →Phoenix Overview
Arizona SB 1168 (2022) grants cities enhanced enforcement while SB 1350 (2016) preempts outright bans. Phoenix requires STR permit, $500K liability insurance, neighbor notification, and prohibits STR use of accessory dwelling units.
Contact: Phoenix Planning & Development — (602) 534-9723
Full Phoenix guide →