City of Mesa, Arizona

Tax & Licensing

What's New

	House Bill 2236 (HB2236) Relating to Tax Refunds
	Use Tax Self Reporting Form (excel file)        Instructions (.pdf)
	Mesa Transaction Privilege Tax workshops
	ORDINANCE 5059  (Medical Marijuana tax code language, Rental of Real Property updates, and Use Tax Exemptions for a School District or Charter School)
	New Licensing Eligibility Legislation
	Attorney General's Opinion on Medical Marijuana
	Conforming changes to the Mesa City Tax Code:  Solar Energy Devices, Real Property Rentals Between Affiliated Corporations, Use Tax Exemption for School Districts and Charter Schools
	Medical Marijuana Tax Update --Effective Date June 1, 2011
	Jan 26, 2011 Arizona Attorney General Press Release - Taxation of Medical Marijuana
	Effective 01-01-2011 the City's Transient Lodging Tax (TLT) rate will increase from three percent (3%) to five percent (5%).
	Recent Tax Changes - Ordinance and Resolution Changes

Tax Rates

About Tax & Licensing

The Tax Audit / Collections Office and Licensing Office are workgroups of the Business Services Department.

These workgroups are responsible for licensing, review, audit and ensuring compliance regarding transaction privilege tax, use tax, and transient lodging tax.  The Licensing Office also issues and monitors liquor licenses, special event licenses and all specialty licenses such as massage establishments, secondhand stores, pawnbrokers, scrap metal dealers, auctioneers, peddlers, transient merchants, transient vendors, sexually oriented businesses and employees, teen-age dancehalls, fortune tellers and park and swaps.

Effective October 1, 2008, all persons applying for municipal licensing  as Individuals, Sole Proprietors, or Husband & Wife businesses, must provide evidence of their legal right to be in the United States in compliance with A.R.S. 41-1080, also known as the “Legal Arizona Workers Act.”  (for more information refer to Transaction Privilege (Sales) & Use Tax License application)

IMPORTANT WHEN PURCHASING AN EXISTING BUSINESS:
Pursuant to the Mesa Tax Code, a purchaser of an existing business can be held liable for past due taxes, interest and penalties owed by the seller of the business. In order to avoid this successor liability, the purchaser must request from the seller a copy of a Certificate of Compliance that the seller has obtained from the City’s Tax Audit & Collections Department which states that the seller does not have any amounts due the City. (Refer to Mesa Tax Code Section 5-10-595 for additional information)