Examples of Taxable and Exempt Activities

Examples of taxable facilities:

  • Standard eat-in restaurant
  • Restaurant serving food to eat in or to go
  • A restaurant section located in a retail store
  • Deli serving prepared food
  • Bars, taverns
  • Ice cream parlors
    Employee cafeteria

    The following facilities are not subject to the tax:

  • Convalescent homes
  • Military installations
  • Schools
  • Fraternal organizations serving food to members
  • Day care centers
  • Nursing homes, hospitals

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


Tax Simplification questions 

More Information:

Tax & Licensing home

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