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.
Mesa's transaction privilege tax under Title 5 mirrors the Arizona Department of Revenue's 16 statutory TPT classifications. Common Mesa city rates include 2.0% retail, 5.0% bed tax (lodging), 2.0% restaurant and bar, 2.0% commercial lease, and 2.0% construction contracting. Layered with Arizona's 5.6% state TPT and Maricopa County's 0.7% rate, total combined rates run 8.3% to 12.4% depending on classification. Businesses register through the AZ DOR TPT-2 form, file monthly returns, and remit collected taxes. Mesa's economic development office assists with classification questions for new businesses.
Misclassifying business activity, missing monthly TPT-2 filings, or remitting incorrect city rates can trigger Department of Revenue audits, penalties, interest charges, and potential Mesa business license suspension or revocation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Mesa, AZ
Mesa allows recreational backyard fires under International Fire Code Section 307, adopted in Mesa City Code Title 7. Recreational fires must stay at least 2...
Mesa, AZ
Mesa does not have its own smoke alarm ordinance separate from state and code requirements. Arizona Revised Statutes Sec. 36-1637 requires an approved smoke ...
Mesa, AZ
Mesa has no city ordinance restricting lawn ornaments, statuary, or year-round decorations on residential property. Mesa Code requires property maintenance b...
Mesa, AZ
Mesa has no city ordinance regulating residential inflatable holiday displays. Size, lighting hours, and blower noise are governed by HOA CC&Rs, which apply ...
Mesa, AZ
Mesa has no municipal ordinance regulating residential holiday lights. Installation timing, brightness, and animated displays are governed by HOA CC&Rs in Me...
Mesa, AZ
Mesa requires building permits for outdoor kitchens with gas lines, plumbing, electrical wiring, or structural roofs under Mesa Building Code and the adopted...
Side-by-side rule comparisons with other cities in Maricopa County.
See how other cities in Maricopa County handle business tax classification.
See how Mesa's business tax classification rules stack up against other locations.
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