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.

Municipal Tax Hearing Office Hearing Decisions List

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