Tax Collections
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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. |
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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. |
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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. |
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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) |
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| Mission Statement: |
| We are dedicated to collecting the
correct amount of City tax revenue through a
fair, but firm, process involving direct
collection and taxpayer education. |
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 location address:
If you have changed business locations 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.
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: |
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Use the forms that we mailed
you |
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Use the return envelope and
include your tax return and/or accounts
receivable statement with payment |
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Write your license number on
your check |
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Complete your tax return and
written correspondence in a clear and
legible manner |
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Sign, date, and include a
telephone number on the forms in case we
need to contact you |
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File tax returns for all
periods even if no tax is due |
If you have received an Urgent Transaction
Privilege (Sales) & Use 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.
To contact Tax Audit & Collections:
With questions regarding Account Receivable
statements the phone number is 480-644-3816.
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 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
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)
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