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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 329 Residential Rental January 24, 2007 445, 540 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties Phoenix
MTHO 302 Spec Builder August 3, 2006 416 Construction contracting: speculative builders Scottsdale
MTHO 288 Personal Property Rental May 8, 2006 450 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Phoenix
MTHO 274 Retail May 31, 2006 460, 540 Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties Phoenix
MTHO 694 Retail June 15, 2012 460 Retail sales: measure of tax; burden of proof; exclusions Peoria
MTHO 686 Restaurant May 31, 2012 455, 460, 545 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 685 Restaurant May 31, 2012 455, 460, 545 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 684 Restaurant May 31, 2012 455, 460, 545 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 679 Retail August 13, 2012 460, 530 Retail sales: measure of tax; burden of proof; exclusions, When tax due; when delinquent; verification of return; extensions Tucson
MTHO 670 Restaurant April 23, 2012 455 Restaurants and Bars Tucson
MTHO 668 Commercial Lease February 16, 2012 100, 445 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 667 Commercial Lease February 16, 2012 100, 445 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 666 Commercial Lease February 16, 2012 100, 445 General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 662 Retail December 1, 2011 460, 545 Retail sales: measure of tax; burden of proof; exclusions, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Mesa
MTHO 652 Construction Contractor September 20, 2011 415 Construction contracting: construction contractors Tucson
MTHO 695 Telecommunications May 29, 2012 480, 540, 545 Utility Services, Telecommunication Services (Reg. 470.1), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 702 Construction Contractor October 19, 2011 415 Construction contracting: construction contractors Tucson
MTHO 704 Spec Builder December 17, 2012 416, 595 Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business Mesa
MTHO 713 Contractor September 5, 2012 100, 415 General Conditions and Definitions, Construction contracting: construction contractors Tucson
MTHO 719 Commercial Lease September 28, 2012 445, 446, 545, 555 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future), 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 735 Spec Builder December 31, 2012 416, 595 Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 744 Personal Property Rental April 18, 2013 450 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Phoenix
MTHO 745 Commercial Lease January 17, 2013 445, 540, 550 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Limitation periods Scottsdale
MTHO 747 Real Property Rental February 6, 2013 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Chandler
MTHO 748 Real Property Rental February 6, 2013 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Chandler
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