Hotels & Lodging in Mesa, AZ (2026)
2 verified hotels & lodging rules for Mesa, Arizona, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Mesa taxes hotel and lodging revenue at a combined 7% transaction privilege tax: a 2% base tax on gross income from operating a hotel under Mesa City Code § 5-10-444, plus a 5% additional tax on lodging charged to transients under § 5-10-447. The additional tax applies to any hotel, including licensed short-term rentals, charging transients for lodging.
Mesa Hotel Occupancy Tax: 7% Combined Rate
Some RestrictionsMesa City Code, Title 5, Chapter 10, §§ 5-10-444, 5-10-447
5-10-444: - HOTELS. The tax rate shall be at an amount equal to two percent (2.00%) of the gross income from the business activity upon every person engaging or continuing in the business of operating a hotel charging for lodging and/or lodging space furnished to any: (A)Person. ... 5-10-447: - RENTAL, LEASING, AND LICENSING FOR USE OF REAL PROPERTY; ADDITIONAL TAX UPON TRANSIENT LODGING. In ad...
Hotel Worker Retention
Mesa has no hotel worker retention ordinance. Arizona ARS Section 23-204 preempts local employment laws beyond state minimums, so hotels under new ownership are not required to retain existing staff for any transition period under Mesa or Arizona law.
Hotel Worker Retention in Mesa
Few RestrictionsA.R.S. § 23-204(A)-(B)
A. The regulation of employee benefits, including nonwage compensation, paid and unpaid leave and other absences, meal breaks and rest periods, is of statewide concern. The regulation of nonwage employee benefits pursuant to this chapter and federal law is not subject to further regulation by a city, town or other political subdivision of this state. B. This section does not apply to any employ...
Looking for Maricopa County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Mesa city rules.
Hotels & Lodging in Maricopa County →