Citywide Tax Revenue by Report Month

data.mesaaz.gov | Last Updated 12 Sep 2019

NOTE: Effective March 1, 2019, the Mesa tax rate increased from 1.75% to 2.0%. 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.

Tags: consumer, activity, economic, sales, tax, tpt, tlt, businesses, money, revenues

This dataset has the following 11 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Report Month Datereport_month_datecalendar_dateReporting date (consumer activity period) for received tax revenues
Report Month Yearreport_month_yeartextReporting year (consumer activity period) for received tax revenues
Report Month Namereport_month_nametextName of the reporting month (consumer activity period) for received tax revenues
Report Year Monthreport_year_monthtextYear and month (consumer activity period) for received tax revenues
Tax Typetax_typetextTPT = Transaction Privilege Tax (sales tax); TLT = Transient Lodging Tax (hotel/motel bed tax;
Business Classbusiness_classtextCode assigned by type of business (effective Jan 2017) - if applicable (Arizona Department of Revenue code)
Business Class Descriptionbusiness_class_descriptiontextBusiness class description of type of business (effective Jan 2017) - if applicable (Arizona Department of Revenue code)
CategorycategorytextCategory code assigned of type of business; used by City of Mesa for grouping revenues
Category Code Descriptioncategory_code_descriptiontextCategory code description of type of business; used by City of Mesa for grouping revenues
AmountamountnumberTaxpayer revenue for the given year, month
Comparable Amountcomparable_amountnumberCalculation 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.