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 142 | Retail | February 04, 2004 | February 23, 2004 | Definitions: Income-producing capital equipment, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions | Tempe | |
| MTHO 111 | Retail | March 12, 2003 | February 15, 2004 | Retail sales: measure of tax; burden of proof; exclusions, Collection of taxes when there is succession in and/or cessation of business | Flagstaff | |
| MTHO 152 | Contracting | February 15, 2004 | 415 | Construction contracting: construction contractors | Phoenix | |
| MTHO 60 | Rental | August 11, 2003 | January 05, 2004 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Gilbert |
| MTHO 134 | Rental | December 21, 2003 | 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) | Tucson | ||
| MTHO 133 | Licensing Real Property For Use | December 07, 2003 | 450 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix | |
| MTHO 130 | Penalty | November 16, 2003 | 540 | Interest and civil penalties | Phoenix | |
| MTHO 59 | Retail | December 02, 2002 | November 06, 2003 | 460 | Retail sales: measure of tax; burden of proof; exclusions | Tucson |
| MTHO 122 | Owner Builder | August 06, 2003 | November 02, 2003 | Construction contracting: owner-builders who are not speculative builders, Interest and civil penalties | Tucson | |
| MTHO 126 | Contracting | September 18, 2003 | November 02, 2003 | 415 | Construction contracting: construction contractors | Tucson |
| MTHO 121 | Spec Builder | August 06, 2003 | November 02, 2003 | 416 | Construction contracting: speculative builders | Tucson |
| MTHO 125 | Spec Builder | August 25, 2003 | October 22, 2003 | 416 | Construction contracting: speculative builders | Scottsdale |
| MTHO 79 | Rental | March 23, 2003 | October 01, 2003 | 450 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) | Phoenix |
| MTHO 127 | Contractor | September 22, 2003 | Construction contracting: construction contractors , Interest and civil penalties | Phoenix | ||
| MTHO 120 | Amusement | September 18, 2003 | 410 | Amusements, exhibitions, and similar activities | Mesa | |
| MTHO 128 | Spec Builder | September 15, 2003 | Construction contracting: speculative builders, Interest and civil penalties | Phoenix | ||
| MTHO 124 | Retail | August 06, 2003 | September 14, 2003 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions | Tucson | |
| MTHO 119 | Spec Builder | September 10, 2003 | 416 | Construction contracting: speculative builders | Phoenix | |
| MTHO 97 | Manufactured Buildings | June 03, 2003 | September 07, 2003 | 427 | Manufactured buildings | Flagstaff |
| MTHO 109 | Transient Lodging | May 19, 2003 | August 24, 2003 | 447 | Rental, leasing, and licensing for use of real property: additional tax upon transient lodging (Model Option #6) | Phoenix |