You owe tax on amusements if:
You are operating an amusement business within the city.

Examples of taxable amusement activities include, but are not limited to:

  • Exhibitions, movies, operas, and theaters
  • Concerts, carnivals, circuses
  • Bowling, billiards, skating
  • Golf, tennis, batting/driving ranges
  • Coin-operated amusement machines
  • Sporting events
  • Any business charging admission for exhibition and entertainment

  • Tax rate on amusements
    The city tax rate for amusements within Mesa is 1.75% of the gross income. (Note: The Mesa City Tax rate increased to 1.75% effective 07/01/2006)

    Collection of tax
    You may choose to charge the tax separately on each sale, or include Transaction Privilege Tax in your price. If you over charge any tax to your customers, you must remit the excess tax to the city.
    If you include tax in your price, you can use factoring to "back into" the tax included in your gross sales. Example of factoring.

    Other situations:

    A. Coin-operated amusement machines
    Gross income from electronic games, pinball, and other coin-operated machines is taxable. No deduction from gross income is allowed for commissions or equipment rental cost. The person responsible for paying the tax is the one who has direct control over the funds generated by the machines. Commissions received for the placement of these machines is taxable as licensing for use of real property.

    B. Programs/Souvenirs
    Gross income from the sale of programs and souvenirs is taxable as retail sales.

    C. Federally exempt organizations and proprietary clubs
    Amusement activities directly conducted by these organizations are generally exempt from tax. Amusement activities which are conducted on behalf of these organizations by outside franchisees and concessionaires are not exempt from tax.

    D. Private clubs
    Fees for recreational facilities open to the public, such as golf courses, swimming pools, and tennis courts, are taxable.

    E. Balloon rides, bus/jeep tours, rafting, hay rides
    These activities are taxable if the origination point is in the City of Mesa.


    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


    Tax Simplification questions 

    More Information:

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