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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 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 |