Az Commercial Lease With Lease Mesa
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FAQ
Taxes, Utilities, Insurance, and Other Expenses There are three possible arrangements for commercial leases: gross lease, triple net, and modified-gross lease. In a gross lease, the landlord is responsible for all costs. Furthermore, in a triple-net lease, the tenant is responsible for all costs.
Once the landlord's consent has been obtained, the tenant and assignee can enter into a deed of assignment to transfer the lease to the assignee. If the lease is registered at the Land Registry the assignee will then need to register the assignment at the Land Registry.
The City of Mesa imposes a 2.0% transaction privilege tax on the gross receipts from various types of business activities. Privilege tax is often passed on to the business' customers as "sales tax".
There are five counties in the state of Arizona that require you to collect and remit county taxes for commercial leases. Those counties are Coconino, Gila, Maricopa, Pima and Pinal.
One of the last items out of the recent session of the Arizona State Legislature was a prohibition on local governments imposing a Transaction Privilege Tax (TPT), or sales tax, on long-term housing rentals. Governor Katie Hobbs signed the bill after changes were made to a law she had vetoed earlier in the session.