online home sharing; repeal

SB 1084 repeals Arizona's existing regulations governing online home-sharing platforms (like Airbnb) by removing specific legal provisions related to short-term rentals. It directly affects hosts and platforms operating in Arizona by eliminating prior requirements for registration, taxation, and reporting under sections of the Arizona Revised Statutes. The bill removes sections that previously defined "online lodging" and established regulatory frameworks for home-sharing businesses. Key mechanisms include repealing sections 42-5042, 42-5076, and others while amending related tax disclosure rules (like 42-2003). This action simplifies the legal landscape for home-sharing by removing state-level regulatory barriers.