Recent Tax Changes
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.)