Tax Information

Quick Start Transaction Privilege Tax Workshops

The retail tax rate in Mesa is currently 8.05%.  This consists of:

City of Mesa 1.75% (remitted to the City of Mesa)
State of Arizona 5.6%   (remitted to the State)
Maricopa County 0.7%  (remitted to the State)
     
Other tax rates:    
Use Tax 1.75% (remitted to the City of Mesa)
Transient Lodging Tax (TLT)  5.0% (remitted to the City of Mesa)

Transaction Privilege Tax *
The City of Mesa imposes a 1.75% transaction privilege tax on the gross receipts from various types of business activities.  Privilege tax is often passed on to the business' customers as "Sales Tax".  However, this is a tax on the privilege of doing business and is not a true sales tax.
More information:     City Code     City Reg

Use Tax                                
Any business and some individuals may be required to pay use tax.  Use tax is imposed on items you acquire from a retailer which you store or use in the city.  You pay it on items on which you have not already been charged a transaction privilege tax equal to at least the 1.75% Mesa tax rate when you acquired the item.  As this tax is imposed on purchases from retailers, "casual" purchases from individuals are not taxable.
More Information:     City Code

Transient Lodging Tax      
The City of Mesa imposes a 5% transient lodging tax.  This tax is imposed on the occupancy of space or use of furnishings or other services or accommodations in a hotel, motel, or any other lodging space intended for occupancy by transients for dwelling, lodging, or sleeping purposes for a period of 30 consecutive calendar days or less.
More Information:     City Code     City Reg

* Transactions between related companies or persons are taxable by the City of Mesa. See Mesa City Code Section 5-10-100 for the definition of a "Person", Section 5-10-210 "Determination of gross income: transactions between affiliated companies or persons", and Section 5-10-220 "Determination of gross income: artificially contrived transactions".

 

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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