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.
Mesa, AZ
Tobacco and vape retailers in Mesa need an Arizona Department of Revenue tobacco license plus a Mesa business license. State law sets the legal age for purch...
Mesa, AZ
Mesa hotels collect a combined transient occupancy tax of about 12.4% on stays under 30 days. The total includes a 5% city bed tax, 1.77% Maricopa County tax...
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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