Municipal Tax Hearing Office Archive
MTHO Hearings
| Decision | Classification | Hearing Date | Decision Date | Section Number | Section | Tax Collector | |
|---|---|---|---|---|---|---|---|
| MTHO 899 | Contracting | October 24, 2016 | November 29, 2016 | 415 | Construction contracting: construction contractors | Fountain Hills | |
| MTHO 902 | Not specified | June 22, 2016 | July 11, 2016 | 595 | Collection of taxes when there is succession in and/or cessation of business | Phoenix | |
| MTHO 893 | Retail | May 6, 2016 | May 25, 2016 | 460, 465, 545 | Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Scottsdale | |
| MTHO 896 | Personal Property Rental | March 28, 2016 | April 20, 2016 | 450, 410, 610, 540 | Amusements, exhibitions, and similar activities, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Interest and civil penalties, Use tax: imposition of tax; presumption | Chandler | |
| MTHO 892 | Contracting | December 11, 2015 | June 17, 2016 | 415, 540, 545 | Construction contracting: construction contractors , Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Tucson | |
| MTHO 880 | Real Property Rental | October 26, 2015 | December 8, 2015 | 445, 446, 545, 360, 540 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Recordkeeping requirements | Phoenix | |
| MTHO 883 | Real Property Rental | October 5, 2015 | January 23, 2016 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix | |
| MTHO 867 | Personal Property Rental | June 22, 2015 | November 16, 2015 | 450, 400, 460 | Imposition of Privilege Taxes; presumption, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Retail sales: measure of tax; burden of proof; exclusions | Phoenix | |
| MTHO 872 | Spec Builder | June 19, 2015 | July 20, 2015 | 416, 100 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | |
| MTHO 865 | Retail | April 20, 2015 | May 20, 2015 | 100, 360, 400, 462, 465 | General Conditions and Definitions, Imposition of Privilege Taxes; presumption, Retail sales: food for home consumption, Retail sales: exemptions, Recordkeeping requirements | Tempe | |
| MTHO 851 | Not specified | February 24, 2015 | July 25, 2015 | 560, 350, 360, 370 | Erroneous payment of tax; credits and refunds; limitations, Operating without a license, Recordkeeping requirements, Recordkeeping: claim of exclusion, exemption, deduction, or credit; documentation; liability | Chandler | |
| MTHO 852 | Real Property Rental | February 20, 2015 | March 27, 2015 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Sedona | |
| MTHO 823 | Commercial Rental | September 24, 2014 | October 20, 2014 | 270, 445 | Exclusion of gross income of persons deemed not engaged in business, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Avondale | |
| MTHO 819 | Spec Builder | April 30, 2014 | May 17, 2014 | 100, 200, 416, 541 | Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition | Scottsdale | |
| MTHO 817 | Personal Property Rental | February 28, 2014 | April 2, 2014 | 100, 445, 540 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Sedona | |
| MTHO 816 | Personal Property Rental | February 28, 2014 | April 2, 2014 | 100, 210, 445, 545 | General Conditions and Definitions, Determination of gross income: transactions between affiliated companies or persons, 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 | Sedona | |
| MTHO 813 | Spec Builder | February 6, 2014 | March 24, 2014 | 100, 200, 416, 540 | Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties | Scottsdale | |
| MTHO 808 | Spec Builder | November 15, 2013 | December 16, 2013 | 100, 200, 416, 540 | Determination of gross income: in general, General Conditions and Definitions, Construction contracting: speculative builders, Interest and civil penalties | Scottsdale | |
| MTHO 810 | Retail | November 14, 2013 | December 9, 2013 | 100, 200, 445, 540 | Determination of gross income: in general, General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Chandler | |
| MTHO 785 | Utilities | October 23, 2013 | April 21, 2014 | 100, 460, 480, 540 | General Conditions and Definitions, Utility Services, Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties | Phoenix | |
| MTHO 784 | Utilities | October 23, 2013 | April 21, 2014 | 100, 460, 480, 540 | General Conditions and Definitions, Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties | Phoenix | |
| MTHO 796 | Construction Contractor | October 16, 2013 | November 5, 2013 | 400, 415, 545, 555 | Imposition of Privilege Taxes; presumption, Construction contracting: construction contractors , Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Tax Collector may examine books and other records; failure to provide records | Phoenix | |
| MTHO 797 | Construction Contractor | October 2, 2013 | November 6, 2013 | 360, 415, 545, 555 | Construction contracting: construction contractors , Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Tax Collector may examine books and other records; failure to provide records, Recordkeeping requirements | Tucson | |
| MTHO 770 | Spec Builder | July 2, 2013 | August 19, 2013 | 416, 595 | Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business | Scottsdale | |
| MTHO 741 | Amusement | June 24, 2013 | August 5, 2013 | 410 | Amusements, exhibitions, and similar activities | Chandler |
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.