Mesa Tpt Return Form – Fill Out and Use This PDF

Revenue Collections Operations

TRANSACTION PRIVILEGE AND USE TAX RETURN

STEP-BY-STEP INSTRUCTION SHEET

These instructions should be retained for future reference in completing your transaction privilege and use tax returns.

1)If applicable, make any mailing address corrections in this area.

2)If you want to cancel your license check this box and indicate reason.

3)Check this box if you have no taxes to report for the reporting period.

4)Business description: specify the type of business you are reporting taxes for (i.e. rental, retail, construction, etc.).

5)Business class: Find your classification codes by referring to the list of codes on the back of this page.

6)Gross Income (column 1): Enter the gross income, including tax collected, for each applicable business class. If you

report on the cash basis, enter the total amount received, including draws for construction contracting, in the reporting period. If you report on the accrual basis, enter the total amount billed per customer invoices, including progressive billings for construction contracting, in the reporting period.

7)Allowable Deductions (column 2): Enter the total deductions from the back of the return for each applicable business class.

8)Net Taxable (column 3): Subtract total deductions in column 2 from gross income in column 1 and enter here.

9)Tax Rate % (column 4): This is the City of Mesa tax rate which is preprinted on the report form.

10)Tax Amount (column 5): Multiply column 3 (net taxable) by column 4 (tax rate) for each business code and enter here.

11)Line 7: All use tax is to be entered on this line.

12)Line 9: Subtotal all columns here.

13)Line 10: If more tax was collected than is due, enter the city portion of the excess tax collected (from Schedule B).

14)Line 11: Enter the total of lines 9 and 10.

15)Line 12: This is for current late penalty & interest if applicable. Leave this line blank if you want the City to compute and bill you for the penalty and interest. If you want to pay the penalty & interest contact Tax Audit & Collections at 480-644-2051.

16)Line 13: Enter the total of lines 11 and 12.

17)Line 14: If you received notice from the City of a credit balance, enter the amount to be applied to the tax due. Do

not exceed the total tax due. Submit a copy of the City's credit notice with your return.

18)Line 15: Subtract line 14 from line 13 and enter that amount here.

19)Line 16: Enter the amount of the check.

Make your check payable to the City of Mesa and submit to the City of Mesa with the original tax return. Do not staple the check to the return. If no payment is being made, enter zero.

20) Signature/Date line. THIS IS REQUIRED.

Instructions for back of return

Deduction Detail:

The six columns correspond to the six lines on the front of the return for the business class/description (see step 4, 5).

21)Enter the business class codes to match with the corresponding lines on the front of the return.

22)Enter the amount of each deduction on the appropriate deduction line for each business class.

To the left of the columns are the preprinted deductions. If a deduction, which you are allowed to claim is not listed, enter the name of the deduction on line 17 though 20 in the space provided and enter the amount in the column relating to the business class.

23)Total Deductions: Add each column and enter the sum at the bottom of the return for each column. Transfer the total of each column to the corresponding line in Column 2 on the front of the return.

Schedule B

24)Excess Tax Collected by Business Class: Enter any excess tax collected by business class. Enter this amount on line 10 on the front page of return.

25)Jet Fuel: For jet fuel enter the amount of gallons sold and calculate this amount by .03. Enter this amount on line 10 on the front page of return.

			CODE LEGEND		ALLOWABLE DEDUCTION ITEMS
CODE	RATE	ACTIVITY	DEDUCTION ITEMS	CODE	EXPLANATION
01	1.75%	Advertising	52,53,64	52	Discounts and Refunds (If Included in Gross)
02	1.75%	Contracting-prime/	62,64,70,71	53	Bad Debts(If Included in Gross)
		Speculative		54	Sales for Resale (Detail Records Must Be Kept)
03	.1%	*Mining	52,53,64	55	Out of State Sales and Leases
04	1.75%	Job Printing	52,53,54,64,65	58	Sales and Leases of Prosthetics and
05	1.75%	Publishing	52,53,54,64		Prescription Drugs
06	1.75%	Transporting for Hire	52,53,64	59	Sales of Motor Vehicle and Use Fuel
07	1.75%	Restaurants/Bars	52,53,64,65	62	Out of City Contracting
08	1.75%	Leases and Rentals of	52,55,58,64,65	63	Repair Service or Installation Labor
		Tangible Personal Property			64	State, County and
					City Tax Collected or Factored (If
		Including Equipment Rentals				Included in Gross)
09	1.75%	Rental of Real Property	53,64	65	Sales to Qualified Health Care Organizations
10	1.75%	Retail Sales	52 thru 59,63,64,65,75,76,77	70	35% Reduction of Gross Receipts
12	1.75%	Amusements	53,64	71	Exempt Sub-contracting Income
13	1.75%	Utilities	53,64,65	75	50% of Sales to the United States Government
14	1.75%	Telecommunications (Cable	53,64	76	Sales of Exempt Machinery and Equipment
		TV and Communications)		77	Food For Home Consumption
20	1.75%	Use Tax		Other Deductions Not Otherwise Classified Must Be Itemized
				(Explained). Use Item Numbers 78 Through 81.
*See section 5-10-432 in City of Mesa Tax Code