|Collections Fees and Charges|
|Tax Simplification and Transition to ADOR 2017|
|Tax Simplification questions|
|Links to other Agencies|
|Arizona Commerce Authority|
| Arizona Dept of Revenue
- Tax Factor Worksheet
- Dept of Revenue Collections
| Corporation Commission (to check
status of corporation or LLC)
| Internal Revenue Service
- Small Business Tax Center
| Maricopa County Recorder (to check
for liens filed against Business)
| Registrar of Contractors (to check
status of contractors)
|SCORE - assistance for businesses|
We are dedicated to collecting the correct amount of City revenue through a fair, but firm, process involving direct collection and education.
The Collections team collects unpaid City Revenue such as (but not limited to) transaction privilege sales and use taxes, fire permits and inspection fees, false alarm permits and fees, code compliance fees, housing fees, and property damage fees.
How to contact Collections
With questions regarding letters, notices, invoices, and Account Receivable statements, please contact the Revenue Collections Officer that is listed on the document you received.
If you have received an Urgent Delinquent 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 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.
Please contact the following Revenue Collections Officers by phone or click on the name to email us for questions regarding collections, transaction privilege tax, outstanding City fees, and payment arrangement requests:
Allen Blau, Sr. Revenue Collections Officer 480-644-3137
Carol Karcher, Sr. Revenue Collections Officer 480-644-5473
Kelsey Miller, Sr. Revenue Collections Officer 480-644-3570
Erika Pisano, Sr. Revenue Collections Officer 480-644-5734
Tanya Spoon, Sr. Revenue Collections Officer 480-644-4568
Melissa Gill, Lead Revenue Collections Officer 480-644-3581
Sam Samson, Revenue Collections Supervisor 480-644-2372
Please mail payments to:
City of Mesa Collections MS 1170
Attn: specify name of collector (see list above)
P.O. Box 1466
Mesa, Arizona 85211-1466
Collections Fees and Charges
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 - Please allow at least 10 business days for a response.
Please fax all payoff requests to City of Mesa Collections, at fax number 480-644-2687: Attn: Sam Samson, Revenue Collections Supervisor and Melissa Gill, Lead Revenue Collections Officer and include the following information:
- Client(s) full name, date of birth, and last four ssn
- Property Address in question
- Escrow information, close of escrow date
- Recorded lien documents
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. 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 and fees are due at the time of the sale, the purchaser shall withhold from the purchase money an amount sufficient to cover the taxes and fees 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 liability tax has been paid or a Business Clearance Request form [PDF] stating that no amount is due as then shown by the records of the Tax Collector.