Bill 2236 - Relating to Tax Refunds
We are dedicated to collecting the correct amount of City
through a fair, but firm, process involving direct collection and
Annual License Renewals
The City of Mesa requires each business to renew their Transaction
Privilege (Sales) & Use Tax License. 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.
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
in the center of the form under "Please indicate your mailing address change
How to change business name
If your business name has changed please update your information by
filling out the License Application form:
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
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
- Sign, date, and include a telephone number on the forms in case we need to
- 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
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
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
Gill, Sr. Revenue Collections Officer
Sr. Revenue Collections Officer
Carol Karcher, Sr. Revenue Collections Officer
Lead Revenue Collections Officer
Sr. Revenue Collections Officer
Revenue Collections Supervisor
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 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.
If past taxes are due at the time of the sale, the purchaser shall withhold
from the purchase money an amount sufficient to cover the taxes required to
be paid, and interest or penalties due and payable, until the former owner
produces a receipt from the Tax Collector showing all City tax has been paid
tax clearance request form stating that no amount is due as then shown
by the records of the Tax Collector.
P.O. Box 1466
Mesa, AZ 85211-1466
Collections Fees and Charges
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
Please allow at least 10 business days to respond back.