Citywide Tax Revenue by Report Month
NOTE: Effective March 1, 2019, the Mesa tax rate increased from 1.75% to 2.0%.Period revenues are delayed by up to 120 days. For example, May revenues are generally posted by mid July.
This dataset contains sales tax revenue for taxpayers within the City of Mesa by reporting month. Reporting month refers to the time period when the consumer activity took place and is a representation of economic activity in the city. For example, a sale registered in the month of March, appears in the reporting month March, regardless of when the payment was actually received/posted by the City. Revenues by reporting month change as audits, collections and other taxpayer payments/refunds are processed or other corrections to previous periods are received. These updates to revenues are reported to the month for which the taxable activity occurred. For these reasons, generally speaking, reporting month revenues become a more accurate reflection of consumer activity over time. For sales tax revenues reflecting posting month (accounting period when the tax revenues were posted), see "Citywide Tax Revenue by Post Month" at https://data.mesaaz.gov/Financials/Citywide-Tax-Revenue-by-Post-Month/e9zg-r4w9. Sales tax revenue includes Transaction Privilege Tax (TPT) and Transient Lodging Tax (TLT). Effective January 2017, the Arizona Department of Revenue administers sales and use tax collection for all state, county and municipal taxing jurisdictions. Visit https://www.mesaaz.gov/business/tax-audit for more information about sales tax in the City of Mesa.
Columns
| Name | Socrata field name | Column name in sgr mount | Data type | Description |
|---|---|---|---|---|
| Tax Type | tax_type | tax_type | Text | TPT = Transaction Privilege Tax (sales tax); TLT = Transient Lodging Tax (hotel/motel bed tax; |
| Business Class Description | business_class_description | business_class_description | Text | Business class description of type of business (effective Jan 2017) - if applicable (Arizona Department of Revenue code) |
| Report Month Date | report_month_date | report_month_date | Calendar date | Reporting date (consumer activity period) for received tax revenues |
| Comparable Amount | comparable_amount | comparable_amount | Number | Calculation of the Tax Revenue using 2018 tax rates. This field can be used to see longitudinal trends for tax revenue that is not skewed by rate changes over time. |
| Amount | amount | amount | Number | Taxpayer revenue for the given year, month |
| Category Code Description | category_code_description | category_code_description | Text | Category code description of type of business; used by City of Mesa for grouping revenues |
| Report Month Name | report_month_name | report_month_name | Text | Name of the reporting month (consumer activity period) for received tax revenues |
| Business Class | business_class | business_class | Text | Code assigned by type of business (effective Jan 2017) - if applicable (Arizona Department of Revenue code) |
| Category | category | category | Text | Category code assigned of type of business; used by City of Mesa for grouping revenues |
| Report Month Year | report_month_year | report_month_year | Text | Reporting year (consumer activity period) for received tax revenues |
| Report Year Month | report_year_month | report_year_month | Text | Year and month (consumer activity period) for received tax revenues |