Transient Lodging Tax

City Code    

City Regulations


This tax is imposed on the occupancy of space or use of furnishings or other services or accommodations in a hotel, motel, or any other structure intended for occupancy by transients for dwelling, lodging, or sleeping purposes for a period of 29 consecutive calendar days or less.

Transient lodging tax rate
The transient lodging tax rate is 5.0% of the total amount charged for occupancy of space including the use of furnishings.  This tax is assessed above and beyond the 1.75% transaction privilege tax.  (Note: The Transaction Privilege Tax rate increased from 1.5% to 1.75% effective 07/01/2006)

 

Occupancy for over 29 days
A transient is a person who obtains lodging for not more than 29 consecutive days. Long term rentals of more than 29 days would not be subject to the 5% Mesa Transient Lodging Tax, if at the inception of the stay, your staff can reasonably determine that the guest will remain more than 29 consecutive days. In order for your staff to make this determination, the guest would either have to prepay the entire rental charge for more than 29 days or sign a binding lease covering a period of more than 29 consecutive days. If either the prepayment or signing of a lease occurs, then the entire stay, including the first 29 days, would be exempt from the Mesa Transient Lodging Tax.

The fact that the guest may have actually stayed more than 29 consecutive days is not in itself sufficient to claim exemption from the tax. As stated above, prepayment or a binding lease must be present at the beginning of the stay. Without such prepayment or lease, the 5% Mesa Transient Lodging Tax is applicable for the entire duration of the guest stay. See the Arizona Department of Revenue for the definition of "Transient".

Please note that the separate Mesa Transaction Privilege (Sales) Tax of 1.75% is applicable to all rental amounts regardless of the length of stay.

Go to Hotels & Motels for information about the privilege license tax on hotels & motels.
 

 

Office Locations:
Licensing Office
55 N. Center St.
Mesa, AZ  85201
Phone: 480-644-2316
FAX: 480-644-3999

Tax Audit & Collections
20 E. Main St, Suite 450
Mesa, AZ 85201
Phone: 480-644-3816
FAX: 480-644-2687


Office Hours:

Monday - Thursday
7:00 a.m. to 6:00 p.m.
Closed Fridays

Mailing Address:
Tax & Licensing Office
P.O. Box 1466
Mesa, Arizona 85211-1466

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