Hotels & Motels

Effective 01-01-2011 the City's Transient Lodging Tax (TLT) rate increased from three percent (3%) to five percent (5%).

You owe tax on hotels and motels if:
You are operating a hotel or motel in the city.

Examples of hotel/motel income which is taxable includes, but is not limited to:

  • Guest room charges
  • Meeting/banquet room charges
  • Food/beverage charges
  • Movie charges
  • Local telephone call charges
  • Commissions received on vending machine income

  • Tax rate on hotels and motels
    The city transaction privilege tax rate on hotels/motels is 1.75% of gross income. (Note: The Mesa City Tax rate increased to 1.75% effective 07/01/2006)  In addition to the transaction privilege tax, hotels/motels area also subject to the Transient Lodging Tax, which is discussed below.

    Collection of Transaction Privilege Tax
    You may choose to charge the transaction privilege tax separately on each sale, or include transaction privilege tax in your price. If you over charge any tax to your customers, you must remit the excess tax to the city.
    If your price includes transaction privilege tax, you can compute how much of the total price is transaction privilege tax. You may deduct the total city, state, and county transaction privilege taxes from your gross receipts.
    You are also required to have a Transient Lodging Tax License for this business.


    Office Locations:
    Licensing Office
    55 N. Center St.
    Mesa, AZ  85201
    Phone: 480-644-2316
    FAX: 480-644-3999

    Tax Audit & Collections
    20 E. Main St, Suite 450
    Mesa, AZ 85201
    Phone: 480-644-3816
    FAX: 480-644-2687

    Office Hours:

    Monday - Thursday
    7:00 a.m. to 6:00 p.m.
    Closed Fridays

    Mailing Address:
    Tax & Licensing Office
    P.O. Box 1466
    Mesa, Arizona 85211-1466



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