Successor Liability

If you purchased a business the purchaser can be held liable for payment on past due taxes pursuant to Tax Code Section: 5-10-595 Collection of taxes when there is succession in and/or cessation of business. The purchaser should require proof that the taxes have been paid by having the former owner produce a Certificate of Compliance from the Tax Audit & Collections Department.

If past taxes are due at the time of the sale, the purchaser shall withhold from the purchase money an amount sufficient to cover the taxes required to be paid, and interest or penalties due and payable, until the former owner produces a receipt from the Tax Collector showing all City tax has been paid or a certificate of compliance stating that no amount is due as then shown by the records of the Tax Collector.
Collections
P.O. Box 1466
Mesa, AZ 85211-1466
Fax 480-644-2687

 
If you have any questions regarding Successor Liability, please contact one of the staff in Collections:
Melissa Gill
480-644-3581
Greg Hess 480-644-5734
Sam Samson 480-644-2372
Tanya Spoon 480-644-4568
Patti Oskvarek 480-644-3570

 

 

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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