Transient Occupancy Tax (Tot) Return - City Of Mesa

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Revenue Collections Operations
Licensing Office
TRANSIENT OCCUPANCY TAX
GENERAL INFORMATION
City of Mesa Ordinance Number 1914 effective March 6, 1985, imposes a T ransient Occupancy Tax for
the occupancy of space or use of furnishings or other services or accommodations, in a hotel, motel or any
other structure i ntended for the occupancy by transients for dwelling, lodging or sleeping purposes for a
period of twenty nine (29) consecutive calendar days or less.
RATE (AMOUNT OF TAX)
3 % OF GROSS INCOME (effective 7/1/2004)
WHEN TO REPORT
You will receive a report form each month for the purpose of reporting your tax. If you have not had any
taxable activity for a reporting period a report still needs to be submitted showing no tax owed.
DELINQUENCY DATE; PENALTIES AND INTEREST
Your taxes are due and payable on or before the 20th day of the month succeeding the month for which
you are reporting. All returns received within the Licensing Office on or before the last business day of the
month will not b e ass essed p enalty or in terest. The last business da y of the month is con sidered the
delinquency date for the application of penalties and interest to late filed reports and/or payment of taxes
due.
Int erest is prorated on delinquent unpaid taxes until paid and cannot be waived. This interest rate
is subject to change on a quarterly basis as established by the I.R.S.
The penalty structure is:
10% of the tax due for failure to pay tax.
5% per month of the tax due for any period for which a return was not timely filed.
The combination of the above two penalties cannot exceed 25%
WHEN TO NOTIFY US (in writing)
If you change your mailing address
If you change your business location
When you are no longer doing business in Mesa
For detailed information visit our website at
or call us at (480) 644-2316.
55 North Center Street
PO Box 1466
Mesa Arizona 85211-1466
(602) 644-2316 Tel
(602) 644-3999 Fax

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