Collections

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House Bill 2236 - Relating to Tax Refunds


Mission Statement:

We are dedicated to collecting the correct amount of City revenue through a fair, but firm, process involving direct collection and education.

Vision Statement:
To fairly and honesty serve the citizens of Mesa through actively educating the general public, as well as firmly and consistently enforcing the City Code.
 
Annual License Renewals:
The City of Mesa requires each business to renew their Transaction Privilege (Sales) & Use Tax License beginning January 1, 2009. The renewal is due by January 1st of each calendar year.  If the business does not renew their license and is still operating, the business is considered operating without a license.  If the business is no longer operating mark the box on the license renewal form to cancel the license, and include the date the business closed and reason for the cancellation. 
 
To obtain a Transaction Privilege (Sales) & Use Tax License renewal form please contact The Licensing Office at 480-644-2316.  You can receive the renewal form by mail, fax or email.
 
5-10-330: OPERATING WITHOUT A LICENSE: It shall be unlawful for any person who is required by this Chapter to obtain a Privilege License to engage in or continue in business within the City without a license. The Tax Collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this Chapter.
 
5-10-2: VIOLATION, PENALTY: (2447) Any person convicted of a violation of any provision of Title 5, Chapter 10, Mesa City Code shall be guilty of a misdemeanor and shall be punished by a fine not to exceed two thousand five hundred dollars ($2,500.00) or by imprisonment for a term not to exceed six (6) months, or by both fine and imprisonment. (2447,2466)

How to change mailing address:
To change your mailing address, write your new address on your tax return in the center of the form under "Please indicate your mailing address change here."

How to change business name:
If your business name has changed please update your information by filling out the License Application form: Transaction Privilege (Sales) & Use Tax License Application and remitting $50.00 for business start dates prior 12/31/08 and $30.00 for business start dates after 01/01/09.
To help process your Tax Returns and Account Receivable Statements in the most efficient manner:
  • Use the forms that we mailed you
  • Use the return envelope and include your tax return and/or accounts receivable statement with payment
  • Write your license number on your check
  • Complete your tax return and written correspondence in a clear and legible manner
  • Sign, date, and include a telephone number on the forms in case we need to contact you
  • File tax returns for all periods even if no tax is due


How to contact Collections:
With questions regarding Account Receivable statements the phone number is 480-644-3816.

If you have received an Urgent Delinquent Tax Notice this means tax returns have not been submitted to the City of Mesa.  Complete the missing returns and mail them in with payment.  If you do not have the returns click on Transaction Privilege (Sales) & Use Tax Return.  If you have no taxable income circle the periods and mail in the form.  Sign, date and include your telephone number in case there is a question the staff needs answered.

Questions about filing back transaction privilege tax returns or setting up payment arrangements contact the following by phone or click on the name to email us:

Melissa Gill, Sr. Revenue Collections Officer 480-644-3581
Greg Hess, Sr. Revenue Collections Officer  480-644-5734
Sam Samson, Lead Revenue Collections Officer 480-644-2372
Tanya Spoon, Sr. Revenue Collections Officer 480-644-4568
Patti Oskvarek, Revenue Collections Supervisor 480-644-3570

What if I didn't collect the transaction privilege tax from my customers?
It is the responsibility of the business to remit transaction privilege tax.  Whether you collect it from your customers or not, the tax liability for all taxable business conducted in City of Mesa must be remitted.

What if I refuse to file and pay the transaction privilege taxes?
It is unlawful (a crime) for any person knowingly or willingly to refuse to make a return or fail to remit full amount of any tax or additional tax or penalty and interest. Tax Code Section - 5-10-580: CRIMINAL PENALTIES.

What if I buy an existing business?  Could I be responsible for the previous owners liability?
If you purchased a business the purchaser can be held liable for payment on past due taxes pursuant to Tax Code Section 5-10-595 Collection of taxes when there is a succession in and/or cessation of business.  The purchaser should require proof that the taxes have been paid by having the former owner produce a Certificate of Compliance from the Tax Audit & Collections Department.
Related information:
     Successor Liability
     Certificate of Compliance Request Form
 
Collections Fees and Charges:
Beginning July 1, 2008, any person who has a delinquent account maintained by the City of Mesa will also be responsible for all costs incurred by the City in collecting those delinquent funds. This includes a reasonable charge for staff time and any direct costs incurred. (Reso. 9276)

Lien Payoff Requests:
Title Companies for lien payoff requests please fax payoff requests to City of Mesa Collections, Attention Patti Oskvarek, Revenue Collections Supervisor and Sam Samson, Lead Revenue Collections Officer at fax number 480-644-2687.  Please allow at least 10 business days to respond back.   

 

Office Location:
Collections
20 E. Main St, Suite 450
Mesa, AZ 85201
Phone: 480-644-3816

Office Hours:

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

Mailing Address:
Collections
P.O. Box 1466
Mesa, Arizona 85211-1466

FAX
: 480-644-2687

E-mail:

Licensing
Tax

More Information:

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Links to other Agencies
     Arizona Commerce Authority 

      Arizona Dept of Revenue
         -Tax Factor Worksheet
         -Dept of Revenue Collections

      Corporation Commission (to check status of corporation or LLC)

      Internal Revenue Service
        -Small Business Tax Center

      Maricopa County Recorder (to check for liens filed against Business)

      Registrar of Contractors (to check status of contractors)

       State of Arizona

Taxpayer Education
    
How to figure out tax
     Sales Tax Information sheet

      SCORE - assistance for businesses

      Tax Rate Schedule    

     Tax Workshops (FREE classes provided by the City of Mesa)