Tax Collections
House
Bill 2236 - Relating to Tax Refunds
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.
Vision Statement:
To fairly and honesty serve the citizens of Mesa through actively
educating the general public, as well as firmly and consistently enforcing
the City Tax Code.
Annual License Renewals:
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. 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.
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.
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
tax return
in the center of the form under "Please indicate your mailing address change
here."
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:
- 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
manner
- Sign, date, and include a telephone number on the forms in case we need to
contact you
- File tax returns for all periods even if no tax is due
To contact Tax Audit & Collections:
With questions regarding Account Receivable statements the phone number is
480-644-3816.
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.
Questions about filing back transaction privilege tax returns or setting up
payment arrangements contact the following:
Melissa
Gill 480-644-3581
Greg Hess
480-644-5734
Chad Kamp 480-644-3137
Ivonne
Machuca 480-644-5473
Sam Samson
480-644-2372
Tanya Spoon
480-644-4568
Patti Oskvarek 480-644-3570
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 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)
Lien Payoff Requests:
Title Companies for lien payoff requests please fax payoff requests to City
of Mesa, Tax Audit & Collections, Attention Patti Oskvarek, Revenue
Collections Supervisor and Chad Kamp, Lead Revenue Collector at
480-644-2687. Please allow at least 10 business days to respond back.