Recent Tax Changes

The 1% Temporary Arizona Transaction Privilege Tax increase approved by voters in May 2010 will expire after May 31, 2013. The new State, Maricopa County & City of Mesa combined tax rate effective June 1, 2013 will be reduced to 8.05% (State 5.6%, Maricopa County .7% and City of Mesa 1.75%). NOTE: there is no change or reduction in the City tax rate, just the overall combined rate. For more information refer to the Arizona Department of Revenue’s Website at www.azdor.gov.
Arizona Tax Matrix for Hotel/Motel Lodging Industry

ORDINANCE 5059  (Medical Marijuana tax code language, Rental of Real Property updates, and Use Tax Exemptions for a School District or Charter School)

Conforming changes to the Mesa City Tax Code:  Solar Energy Devices, Real Property Rentals Between Affiliated Corporations, Use Tax Exemption for School Districts and Charter Schools  
   

Effective 01-01-2011 the City's Transient Lodging Tax (TLT) rate increased from three percent (3%) to five percent (5%).

Collection of Delinquent Amounts Owed to the City (Ordinance 5005 - effective 11-03-2010)

  1-32-100 SINGULARITY OF DEBT; SET-OFF
  1-32-200 LIMITATIONS ON OBTAINING NEW LICENSES, SERVICES OR BENEFITS UNTIL DEBT IS PAID
  1-32-300 PERSONAL LIABILITY; PRESUMPTIONS
  1-32-400 limitation on related party obtaining licenses, services, or benefits
  1-32-500  VOLUNTARY SUCCESSION; CREATION OF LIEN; TRANSFERRED LIABILITY; CONTINUED LIABILITY
1-32-600 involuntary business succession; creation of lien
  1-32-700 notice of lien; recording of lien
  1-32-800 release of lien; waiver of right to lien against successor if CERTIFICATE produced
  1-32-900 change of business entity form; continuation of prior liability.
  1-32-1000 collection charges


Out of State Purchases and the Requirements on Vehicles TPP 08-1
 
 The City of Mesa requires each business to renew their Transaction Privilege (Sales) & Use Tax License by January 1 of each year. If the business does not renew their license and is still operating the business; the business is consider operating without a license.
 
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)


Liquor License Fees & Charges

Effective Aug 1, 2010 the Issuance Fee for Series 1-4, 8 and 13 Liquor Licenses will increase to $2000.  Also, the Annual Renewal Fee for Series 1-4, 8 and 13 is $500.


Ordinances and Resolutions

Collection of Tax when there is Succession - Ordinance 5017
 
Transient Lodging Tax Increase - Ordinance 5018 from 3% to 5%.  Passed and Adopted on 12/13/10.  Administratively effective on January 1, 2011

Park and Swap Operations (Word / PDF)
(4982 - Passed and adopted June 21, 2010.  Effective date is August 1, 2010.)

Auctioneers, Pawnbrokers, Scrap Metal Dealers, and Secondhand Dealers (Word / PDF)
(4982 - Passed and adopted June 21, 2010.  Effective date is August 1, 2010.)

Privilege and Excise Taxes:
 -  Tax Code and Regulations Index (Excel / PDF)
 -  Tax Code (Word / PDF)
(4990 - Passed and adopted June 21, 2010.  Effective date is August 1, 2010.)

What's New - archive

Go to most recent
Off Track Betting Code effective July 26th, 2012  (Application)
Transaction Privilege (Sales) & Use Tax Re-issuance Request
Contracting - Landscaping brochure
House Bill 2236 (HB2236) Relating to Tax Refunds
Use Tax Self Reporting Form (excel file)        Instructions (.pdf)
ORDINANCE 5059  (Medical Marijuana tax code language, Rental of Real Property updates, and Use Tax Exemptions for a School District or Charter School)

New Licensing Eligibility Legislation

Attorney General's Opinion on Medical Marijuana
Conforming changes to the Mesa City Tax Code:  Solar Energy Devices, Real Property Rentals Between Affiliated Corporations, Use Tax Exemption for School Districts and Charter Schools  
Medical Marijuana Tax Update --Effective Date June 1, 2011
Jan 26, 2011 Arizona Attorney General Press Release - Taxation of Medical Marijuana
Effective 01-01-11 the City's Transient Lodging Tax (TLT) rate will increase from three percent (3%) to five percent (5%).


 

 

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

E-mail:

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