Hotels & Motels

 

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 cit 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

E-mail:

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