TPT License Renewal: The Arizona Department of Revenue is advising businesses to renew their transaction privilege tax (TPT) licenses, which are due January 1, 2023, and penalties will be assessed for all renewals after January 31.
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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 392 | Retail | August 8, 2011 | September 26, 2011 | 110, 360, 460 | Definitions: Income-producing capital equipment, Retail sales: measure of tax; burden of proof; exclusions, Recordkeeping requirements | Mesa | |
MTHO 613 | Commercial Lease | July 18, 2011 | August 24, 2011 | 280, 445 | (Reserved for Local Option #B) - repealed effective April 1, 2019, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Fountain Hills | |
MTHO 622 | Commercial Lease | July 12, 2011 | August 29, 2011 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix | |
MTHO 614 | Spec Builder | July 11, 2011 | September 22, 2011 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Scottsdale | |
MTHO 602 | Amusement | June 15, 2011 | July 11, 2011 | 410 | Amusements, exhibitions, and similar activities | Surprise | |
MTHO 612 | Commercial Lease | May 19, 2011 | June 28, 2011 | 100, 445, 540 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Mesa | |
MTHO 607 | Commercial Lease | March 21, 2011 | May 19, 2011 | 445, 540 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Chandler | |
MTHO 591 | Spec Builder | February 24, 2011 | March 28, 2011 | 416, 540, 595 | Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business | Scottsdale | |
MTHO 580 | Spec Builder | December 29, 2010 | February 28, 2011 | 416, 540, 595 | Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business | Scottsdale | |
MTHO 570 | Spec Builder | December 29, 2010 | February 28, 2011 | 416, 540, 595 | Construction contracting: speculative builders, Interest and civil penalties, Collection of taxes when there is succession in and/or cessation of business | Scottsdale | |
MTHO 594 | Retail | November 17, 2010 | January 3, 2011 | 460, 465 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: food for home consumption | Peoria | |
MTHO 587 | Spec Builder | September 23, 2010 | October 18, 2010 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Queen Creek | |
MTHO 554 | Retail | September 13, 2010 | November 8, 2010 | 300, 460, 540, 555, 705 | Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties, Tax Collector may examine books and other records; failure to provide records, Licensing requirements, Creation Of Access To Care Fund (Phoenix) | Nogales | |
MTHO 582 | Real Property Rental | August 4, 2010 | September 14, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Scottsdale | |
MTHO 574 | Commercial Lease | August 3, 2010 | August 31, 2010 | 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 | Mesa | |
MTHO 573 | Personal Property License | July 28, 2010 | September 28, 2010 | 450 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) | Scottsdale | |
MTHO 538 | Restaurant | May 26, 2010 | November 1, 2010 | 280, 455, 540 | (Reserved for Local Option #B) - repealed effective April 1, 2019, Restaurants and Bars, Interest and civil penalties | Florence | |
MTHO 543 | Spec Builder | May 17, 2010 | May 17, 2010 | 100, 416 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | |
MTHO 497 | Retail | April 23, 2010 | May 26, 2010 | 450, 460, 465 | 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 553 | Licensing Real Property For Use | April 23, 2010 | August 16, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Prescott | |
MTHO 543 | Spec Builder | April 14, 2010 | May 17, 2010 | 100, 416 | General Conditions and Definitions, Construction contracting: speculative builders | Scottsdale | |
MTHO 546 | Spec Builder | April 12, 2010 | August 30, 2010 | 100, 416 | General Conditions and Definitions, Construction contracting: speculative builders | Chandler | |
MTHO 549 | Construction Contractor | April 6, 2010 | April 28, 2010 | 415, 416, 540 | Construction contracting: construction contractors , Construction contracting: speculative builders | Mesa | |
MTHO 521 | Retail | April 6, 2010 | June 21, 2010 | 460, 540 | Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties | Mesa | |
MTHO 555 | Restaurant | March 3, 2010 | March 31, 2010 | 455, 540 | Restaurants and Bars, Interest and civil penalties | Phoenix |