Senator Mark Finchem has introduced SB 1084, a bill that would remove special secrecy rules in state law that shield online lodging companies and short-term rental operators from normal tax and enforcement oversight.
Under current law, cities, towns, counties, and even state agencies face strict limits on what tax and licensing information they can see or share when it involves online lodging marketplaces and short-term rentals. In some cases, tax data cannot be shared with elected officials at all, and in others it cannot be shared between agencies, even when there is a clear enforcement need.
SB 1084 would repeal those carve-outs. If enacted, tax and licensing information related to online lodging operators and short-term rentals would be treated the same as other businesses. Government officials would no longer be blocked from accessing basic information needed to enforce tax laws, zoning rules, and public safety regulations.
The bill would also remove language that prevents state and local agencies from sharing information with one another. Today, agencies are often forced to work in silos, making enforcement slow or impossible. SB 1084 would allow lawful information sharing so officials can do their jobs effectively.
Another key change is transparency. Current law makes certain online lodging information exempt from public records laws. SB 1084 would repeal those exemptions, restoring the principle that businesses operating in Arizona should not receive special secrecy protections unavailable to everyone else.
The goal of the bill is simple. All businesses should play by the same rules. Local governments should be able to enforce the law. Taxpayers should not be left in the dark while large online platforms receive special treatment written into statute.
If passed, SB 1084 would strengthen local control, improve tax enforcement, and ensure online lodging companies are treated like every other business operating in Arizona.