Transient Lodging Tax
Effective
01-01-2011 the City's Transient Lodging Tax (TLT) rate increased
from three percent (3%) to five percent (5%).
This tax is imposed on the occupancy of space or use of furnishings or other
services or accommodations in a hotel, motel, or any other structure
intended for occupancy by transients for dwelling, lodging, or sleeping
purposes for a period of 29 consecutive calendar days or less.
Transient lodging tax rate
The transient lodging tax rate is 5.0% of the total amount charged for
occupancy of space including the use of furnishings. This tax is
assessed above and beyond the 1.75% transaction privilege tax. (Note:
The Transaction Privilege Tax rate increased from 1.5% to 1.75% effective
07/01/2006)
Occupancy for over 29 days
A transient is a person who obtains lodging for not more than 29 consecutive
days. Long term rentals of more than 29 days would not be subject to the 5%
Mesa Transient Lodging Tax, if at the inception of the stay, your staff
can reasonably determine that the guest will remain more than 29 consecutive
days. In order for your staff to make this determination, the guest would
either have to prepay the entire rental charge for more than 29 days or sign
a binding lease covering a period of more than 29 consecutive days. If
either the prepayment or signing of a lease occurs, then the entire stay,
including the first 29 days, would be exempt from the Mesa Transient
Lodging Tax.
The fact that the guest may have actually stayed more than 29 consecutive
days is not in itself sufficient to claim exemption from the tax. As stated
above, prepayment or a binding lease must be present at the beginning of the
stay. Without such prepayment or lease, the 5% Mesa Transient Lodging Tax
is applicable for the entire duration of the guest stay. See the Arizona
Department of Revenue website at
http://www.revenue.state.az.us for the
definition of "Transient".
Please note that the separate Mesa Transaction Privilege (Sales) Tax of
1.75% is applicable to all rental amounts regardless of the length of stay.
Go to Hotels &
Motels for information about the privilege license tax on hotels &
motels.