Special Situations

    Caterers -  Persons who prepare then deliver or serve food are taxable as restaurants based upon their business location. Additional charges to customers for setup, delivery, clean up are exempt provided the charges are separately itemized to customers and maintained in records.

    Government Personnel -  Sales to U.S. Government military, state and city personnel are not excludable from taxable income.

    Tips collected from patrons - Gratuities (tips) collected from patrons are not subject to tax provided:
    a.  Separate records are maintained for the amounts collected and
    b.  All gratuities collected are distributed to the employees providing the service for which such gratuity was collected.

    Fund raising -  Sales of food and drink as a means of fund raising by churches, lodges, and other nonprofit charitable organizations not regularly engaged in the restaurant business are exempt from the City of Mesa tax.

    Cover charges - Cover charges and other minimum charges made by a restaurant or bar are considered taxable. Charges for admission to entertainment are considered taxable amusement revenues and are reportable under that classification.

    Employee meals -  Charges by a restaurant to its employees for meals are taxable restaurant sales. If a charge is not made for food and beverage provided to employees, the cost of the items provided is subject to city use tax.

    Complimentary items - Promotional or complimentary items which are served to patrons free of charge are subject to city use tax based upon the cost of the items provided to the restaurant.

    Sales of food to a public school cafeteria are exempt.

    Sales of food and accessories for commercial airline meals are exempt.

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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More Information:

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