Downtown Tax Revenue by Post 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 downtown Mesa by posting month. Posting month is the accounting period the City booked the revenues and is used for financial reporting and budgeting purposes. To see a map of downtown Mesa boundaries see the "Source Link" in the 'About this Dataset' section below. Because of taxpayer confidentiality guidelines, a category or business class with fewer than 10 taxpayers is combined with a similar taxpayer category. If after combining there are still less than 10 taxpayers then the category is excluded and associated revenues are posted as "Other". Transient Lodging Tax (TLT) revenues are NOT included in this dataset because there are too few taxpayers in the downtown area to report. For sales tax revenues reflecting consumer activity periods (period when the taxes where collected by businesses), see "Downtown Tax Revenue by Report Month" at https://data.mesaaz.gov/Financials/Downtown-Tax-Revenue-by-Report-Month/258t-7i6w. 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.
|Name||Socrata field name||Column name in ||Data type||Description|
|Amount||amount||amount||Number||Taxpayer revenue for the given year, month|
|Post Year Month||post_year_month||post_year_month||Text||Year and month (accounting period year and month) for received tax revenues|
|Post Month Date||post_month_date||post_month_date||Calendar date||Posting (accounting period month) date 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.|
|Post Month Year||post_month_year||post_month_year||Text||Posting year (accounting period year) for received tax revenues|
|Tax Type||tax_type||tax_type||Text||TPT = Transaction Privilege Tax (sales tax); TLT = Transient Lodging Tax (hotel/motel bed tax;|
|Business Class||business_class||business_class||Text||Code assigned by type of business (effective Jan 2017) - if applicable (Arizona Department of Revenue code)|
|Post Month Name||post_month_name||post_month_name||Text||Name of the posting month (accounting period month) for received tax revenues|
|Category||category||category||Text||Category code assigned of type of business; used by City of Mesa for grouping revenues|
|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)|
|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|