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 187 Use Tax August 17, 2005 January 16, 2006 620 Use tax: liability for tax Mesa
MTHO 155 Use Tax August 17, 2005 January 16, 2006 620 Use tax: liability for tax Mesa
MTHO 252 Residential Rental November 15, 2005 January 04, 2006 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Tempe
MTHO 248 Retail November 13, 2005 December 19, 2005 General Conditions and Definitions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Tempe
MTHO 265 Retail December 14, 2005 Retail sales: measure of tax; burden of proof; exclusions Phoenix
MTHO 254 Spec Builder December 01, 2005 Construction contracting: construction contractors , Interest and civil penalties Tempe
MTHO 239 Rental October 04, 2005 November 27, 2005 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 249 Contracting November 14, 2005 Construction contracting: construction contractors , Interest and civil penalties Tucson
MTHO 235 Restaurant September 20, 2005 November 06, 2005 Restaurants and Bars, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Use tax: liability for tax Tempe
MTHO 247 Not specified October 25, 2005 545 Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 233 Spec Builder July 18, 2005 October 19, 2005 416 Construction contracting: speculative builders Tucson
MTHO 243 Spec Builder September 12, 2005 October 07, 2005 Exclusion of combined taxes from gross income; itemization; notice; limitations, Construction contracting: speculative builders, Interest and civil penalties, Use tax: liability for tax Peoria
MTHO 240 Use Tax August 07, 2005 September 29, 2005 Interest and civil penalties, Use tax: liability for tax Phoenix
MTHO 234 Spec Builder July 20, 2005 August 30, 2005 Construction contracting: speculative builders, Interest and civil penalties Phoenix
MTHO 207 Amusement July 21, 2005 Amusements, exhibitions, and similar activities, Interest and civil penalties, Use tax: liability for tax Phoenix
MTHO 206 Retail November 14, 2004 July 21, 2005 Determination of gross income: in general, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Phoenix
MTHO 236 Not specified June 23, 2005 540 Interest and civil penalties Phoenix
MTHO 237 Retail June 23, 2005 Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties Phoenix
MTHO 184 Transient Lodging August 31, 2004 June 08, 2005 Hotels, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), 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 160 Transient Lodging August 31, 2004 June 08, 2005 Hotels, Restaurants and Bars, Transporting for hire (Reg. 475.1), Erroneous payment of tax; credits and refunds; limitations Phoenix