Successor Liability

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business-clearance-request-buttonIf 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 succession in and/or cessation of business and Mesa City Code 1-32 “Collection of Delinquent Amounts Owed to the City”.  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.

If past taxes are due at the time of the sale, the purchaser shall withhold from the purchase money an amount sufficient to cover the taxes required to be paid, and interest or penalties due and payable, until the former owner produces a receipt from the Tax Collector showing all City tax has been paid or a certificate of compliance stating that no amount is due as then shown by the records of the Tax Collector.
P.O. Box 1466
Mesa, AZ 85211-1466
Fax 480-644-2687

If you have any questions regarding Successor Liability, please contact one of the staff in Collections:
Melissa Gill
Sam Samson 480-644-2372
Tanya Spoon 480-644-4568
Patti Oskvarek 480-644-3570