Mesa vs Phoenix
How do business tax classification rules compare between Mesa, AZ and Phoenix, AZ?
Mesa and Phoenix have similar restriction levels.
Mesa, AZ
Maricopa County
Mesa applies the Arizona transaction privilege tax through 16 business classifications, with city rates ranging from 1.75% to 5%. Retail, restaurants, contractors, and rentals each have distinct rates layered atop the 5.6% state TPT and 0.7% Maricopa County rates.
View full Mesa rules →Phoenix, AZ
Maricopa County
Phoenix imposes a 5.3 percent transient lodging tax under City Code Chapter 14, Article XII as one of the city's privilege-tax classifications. Combined with state TPT, county tax, and the Maricopa stadium surcharge, total hotel-room tax in Phoenix runs roughly 12.27 percent.
View full Phoenix rules →Key Facts Comparison
| Fact | Mesa | Phoenix |
|---|---|---|
| Mesa retail | 2.0% city rate | - |
| Mesa lodging | 5.0% city rate | - |
| AZ state TPT | 5.6% all classes | - |
| Maricopa Co | 0.7% county rate | - |
| Filing | Monthly TPT-2 return | - |
| Lodging classification rate | - | 5.3 percent |
| Retail classification rate | - | 2.3 percent |
| Code section | - | Phoenix Ch. 14 Art. XII |
| Combined hotel total | - | Approximately 12.27 percent |
| Administrator | - | Phoenix Finance Department |
Highlighted rows indicate differences between cities.
Mesa FAQ
What's Mesa's combined sales tax on retail?
About 8.3%: 5.6% Arizona state TPT, 0.7% Maricopa County, and 2.0% Mesa city retail rate. Lodging stacks higher at roughly 12.4% with the bed tax layered in.
How do I register a Mesa business for TPT?
Register through the Arizona Department of Revenue's AZTaxes.gov portal using form JT-1, selecting Mesa as your jurisdiction. The state then handles monthly TPT-2 filings and remittance to Mesa.
Phoenix FAQ
What is Phoenix's privilege tax structure?
Phoenix uses classification-based rates: retail and restaurants at 2.3 percent, commercial rental 2.4 percent, transient lodging 5.3 percent, and other tiers under Chapter 14 by activity, layered on Arizona's 5.5 percent state TPT.
Do Airbnb and Vrbo collect the tax?
Yes. Under HB-2672 and Phoenix tax rules, online lodging marketplaces collect and remit the full 12.27 percent under the lodging classification. Hosts still register with the city for the privilege license.
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