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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

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MTHO Hearings

Decision Classification Hearing Date Decision Date Section Number Section Tax Collector
MTHO 39 Contracting July 11, 2002 August 26, 2002 415, 595, 540 Construction contracting: construction contractors , Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business Tempe
MTHO 37 Spec Builder July 10, 2002 August 26, 2002 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Tempe
MTHO 28 Manufactured Buildings June 26, 2002 September 26, 2002 445, 427 Manufactured buildings, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 38 Contracting June 12, 2002 September 12, 2002 210, 415 Determination of gross income: transactions between affiliated companies or persons, Construction contracting: construction contractors Tucson
MTHO 27 Contracting May 29, 2002 October 11, 2002 415 Construction contracting: construction contractors Scottsdale
MTHO 22 Residential Rental May 22, 2002 July 5, 2002 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Phoenix
MTHO 36 Rental May 8, 2002 June 24, 2002 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Peoria
MTHO 26 Penalty April 18, 2002 June 3, 2002 540 Interest and civil penalties Phoenix
MTHO 12 Restaurant April 11, 2002 October 25, 2002 300, 455 Restaurants and Bars, Licensing requirements Phoenix
MTHO 25 Transient Lodging April 9, 2002 July 19, 2002 446, 447 (Reserved for future), Rental, leasing, and licensing for use of real property: additional tax upon transient lodging (Model Option #6) Tucson
MTHO 22 Residential Rental March 28, 2002 July 5, 2002 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Phoenix
MTHO 17 Contracting March 5, 2002 April 22, 2002 415, 540 Construction contracting: construction contractors , Interest and civil penalties Marana
MTHO 13 Spec Builder February 27, 2002 April 12, 2002 416, 540 Construction contracting: speculative builders, Interest and civil penalties Phoenix
MTHO 9 Residential Rental February 22, 2002 April 6, 2002 445, 550, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Limitation periods Phoenix
MTHO 14 Contracting January 25, 2002 April 25, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 1 Spec Builder December 11, 2001 February 20, 2002 416 Construction contracting: speculative builders Phoenix
MTHO 14 Contracting December 4, 2001 April 25, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 14 Contracting November 13, 2001 April 25, 2002 415 Construction contracting: construction contractors Phoenix
MTHO 788 Spec Builder September 10, 2013 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Marana
MTHO 787 Amusement November 5, 2013 410, 545 Amusements, exhibitions, and similar activities, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Phoenix
MTHO 783 Retail September 6, 2013 400, 460, 545, 555 Imposition of Privilege Taxes; presumption, Retail sales: measure of tax; burden of proof; exclusions, 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 912 Not specified October 12, 2016 100, 570 General Conditions and Definitions, Administrative review; petition for hearing or for redetermination; finality of order Chandler
MTHO 910 Real Property Rental October 6, 2016 445, 540, 545 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Chandler
MTHO 907 Contracting October 1, 2016 415, 100 General Conditions and Definitions, Construction contracting: construction contractors Tucson
MTHO 904 Personal Property Rental September 20, 2016 450, 110 Definitions: Income-producing capital equipment, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Phoenix
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