Municipal Tax Hearing Office Archive
Municipal Tax Hearing Office Hearing Decisions
Per A.R.S. 42-6056, the hearing office shall hear all reviews of petitions for hearing or redetermination under the Model City Tax Code for cities and towns not in the state collection system as of January 1, 2013 and for appeals from supplementary audits performed by cities and towns under the state collection system for all audits and assessments initiated by a city or town prior to January 1, 2015. All matters initiated by a city or town from and after January 1, 2015 shall be subject to review pursuant to A.R.S. 42-6002.
The following decisions of the Municipal Tax Hearing Office (MTHO) are presented for informational purposes only. Final decisions of the MTHO are binding only to the specific case presented in the hearing. These decisions do not have the force of law; cities are not required to abide by decisions of the MTHO in determining the tax treatment of transactions in similar situations.
The decisions are solely the product of the hearing officer. Neither the cities nor the affected taxpayers review the decisions prior to issuance. Consequently, no opinion is expressed as to the accuracy of any facts presented in the decisions, the inclusion of all relevant facts presented at the hearing, or on the fairness of presentation of either the cities’ or taxpayers’ arguments and positions.
Either the taxpayer or the cities may appeal an MTHO decision by initiating an action in the appropriate court. No effort has been made to either identify or update any MTHO decision which may have been appealed.
|Decision||Classification||Hearing Date||Decision Date||Section Number||Section||Tax Collector|
|MTHO 412||Use Tax||May 20, 2008||July 04, 2008||Interest and civil penalties, Use tax: liability for tax||Mesa|
|MTHO 398||Contracting||May 15, 2008||June 29, 2008||415||Construction contracting: construction contractors||Flagstaff|
|MTHO 408||Restaurant||April 08, 2008||June 29, 2008||455||Restaurants and Bars||Litchfield Park|
|MTHO 403||Catering||March 30, 2008||455||Restaurants and Bars||Tempe|
|MTHO 380||Spec Builder||January 06, 2008||January 30, 2008||General Conditions and Definitions, Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business||Chandler|
|MTHO 379||Spec Builder||January 06, 2008||January 30, 2008||Construction contracting: speculative builders, Interest and civil penalties||Chandler|
|MTHO 384||Contracting||November 19, 2007||December 30, 2007||Construction contracting: construction contractors , Construction contracting: speculative builders||Tucson|
|MTHO 355||Spec Builder||September 12, 2007||December 06, 2007||Construction contracting: speculative builders, Interest and civil penalties||Scottsdale|
|MTHO 357||Commercial Rental||September 18, 2007||October 30, 2007||Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates||Mesa|
|MTHO 375||Publishing||October 16, 2007||October 30, 2007||Publishing and periodicals distribution (Reg. 435.1), Interest and civil penalties||Mesa|
|MTHO 353||Contracting||June 17, 2007||October 29, 2007||415||Construction contracting: construction contractors||Tucson|
|MTHO 320||Residential Rental||April 15, 2007||July 22, 2007||445||Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3)||Surprise|
|MTHO 351||Commercial Rental||June 25, 2007||July 19, 2007||Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties||Tempe|
|MTHO 324||Retail||February 13, 2007||July 01, 2007||Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions||Mesa|
|MTHO 341||Spec Builder||March 13, 2007||May 16, 2007||416||Construction contracting: speculative builders||Mesa|
|MTHO 322||Publishing||March 07, 2007||April 30, 2007||435||Publishing and periodicals distribution (Reg. 435.1)||Cave Creek|
|MTHO 322||Publishing||December 05, 2006||April 30, 2007||435||Publishing and periodicals distribution (Reg. 435.1)||Cave Creek|
|MTHO 330||Commercial Lease||February 01, 2007||April 29, 2007||Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Limitation periods||Flagstaff|
|MTHO 332||Retail||February 21, 2007||460||Retail sales: measure of tax; burden of proof; exclusions||Mesa|
|MTHO 326||Retail||January 21, 2007||February 21, 2007||Construction contracting: construction contractors , Retail sales: measure of tax; burden of proof; exclusions||Tucson|