The City Of El Mirage
Frequently Asked Questions
1. Why are we directed to this web site?2. What is the El Mirage sales tax rate?
3. Who collects the tax?
4. Does the City tax residential rentals? If so how many units must be rented?
5. Does the City have a use tax?
6. Does the City have an additional "bed tax" on rental less than 30 days?
7. Where do I obtain a sales tax license?
8. Am I required to obtain a business license if I rent residential property in El Mirage?
9. At what phone number may I call for assistance?
* Why are we directed to this web site?
The City of El Mirage has partnered with Albert Holler & Associates to provide sales tax related services to its citizens. The arrangement saves costs for the City.
* What is the El Mirage sales tax rate?
The rate is 3%.
* Who collects the tax?
The Arizona Department collects the tax on behalf of the City, however, the City also audits on it's own and collects those assessments under it's auditing program.
* Does the City tax residential rentals? If so how many units must be rented?
Yes - the tax applies to the rental of one or more units within the City.
* Does the City have a use tax?
Yes - the rate is 3% and administered the same as the sales tax and reported under code 002.
* Does the City have an additional "bed tax" on rentals less than 30 days?
Yes - the rate is 2% in addition to the sales tax of 3% and reported under code 001.
* Where do I obtain a sales tax license?
You can obtain a sales tax license at the Arizona Department of Revenues office located at 1600 W. Monroe in Phoenix or download a hard copy form JT1 at their web site at: www.azdor.gov/Forms/TPT.aspx . Or apply online at: www.aztaxes.gov/default.aspx.
* Am I required to obtain a business license if I rent residential property in El Mirage?
No - A business license is not required from someone renting residential property. However, a property management company is required to obtain one.
* At what phone number may I call for assistance?
The Department of Revenue help line is 602-255-2060 or call Albert Holler at 480-940-1130.
Residential Rental Project
The City of El Mirage engaged Albert Holler & Associates to complete a survey of the City and identify properties that appear to be rented. The ownership information for these properties was matched to a current list of taxpayers reporting rent to the City. If we could not match the names to a license the City mailed out a questionnaire requesting information in regard to the rents received. Those taxpayers responding supplied their rent income information to the City and paid their back taxes.
Approximately two-thirds of the contacted persons did not respond to the questionnaire. The City has now issued an assessment for back taxes based on an estimated rental amount of $800 per unit per month. These assessments are currently being mailed out.
If you received an assessment you should respond to the request and supply the actual income and obtain a Transaction Privilege (Sales) Tax license. The back due taxes plus penalty and interest needs to be paid to the City of El Mirage as directed on the assessment. Failure to respond will result in a tax lien placed on your real property in Maricopa County. It is in your best interest to comply.
Rental properties in Arizona are required to be registered with the County Assessor's office. For more information about registering with the county, call (602) 506-3406 or go to www.maricopa.gov
Services
CanvassingTaxpayer EducationLimited CanvassingAuditingAudit SelectingConsultingContact Info
Phone: 480.940.1130Fax: 480.705.0341