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 545 | Retail | February 18, 2010 | March 31, 2010 | 460, 595 | Retail sales: measure of tax; burden of proof; exclusions, Collection of taxes when there is succession in and/or cessation of business | Chandler | |
MTHO 529 | Licensing Real Property For Use | December 22, 2009 | March 1, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
MTHO 533 | Real Property Rental | December 16, 2009 | February 9, 2010 | 445, 545, 555 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Tax Collector may examine books and other records; failure to provide records | Mesa | |
MTHO 479 | Real Property Rental | December 15, 2009 | January 29, 2010 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
MTHO 526 | Spec Builder | October 22, 2009 | November 30, 2009 | 416, 540 | Interest and civil penalties | Mesa | |
MTHO 520 | Residential Rental | October 20, 2009 | November 30, 2009 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
MTHO 476 | Construction Contractor | October 8, 2009 | January 5, 2010 | 415 | Construction contracting: construction contractors | Mesa | |
MTHO 487 | Real Property Rental | October 1, 2009 | October 22, 2009 | 100, 210, 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
MTHO 507 | Spec Builder | September 24, 2009 | October 13, 2009 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Chandler | |
MTHO 527 | Real Property Rental | September 22, 2009 | October 30, 2009 | 350, 360, 445, 545 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Operating without a license, Recordkeeping requirements | Chandler | |
MTHO 478 | Contracting | September 15, 2009 | October 28, 2009 | 360, 415 | Construction contracting: construction contractors , Recordkeeping requirements | Mesa | |
MTHO 505 | Spec Builder | August 24, 2009 | December 21, 2009 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Peoria | |
MTHO 474 | Residential Rental | May 26, 2009 | June 30, 2009 | 445, 545 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Mesa | |
MTHO 481 | Retail | May 20, 2009 | December 12, 2009 | 220, 460, 465, 570 | Determination of gross income: artificially contrived transactions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Administrative review; petition for hearing or for redetermination; finality of order | Phoenix | |
MTHO 481 | Retail | May 20, 2009 | December 12, 2009 | 220, 460, 465, 570 | Determination of gross income: artificially contrived transactions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Administrative review; petition for hearing or for redetermination; finality of order | Peoria | |
MTHO 445 | Real Property Rental | March 12, 2009 | April 8, 2009 | 445, 455 | Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Restaurants and Bars | Mesa | |
MTHO 462 | Spec Builder | February 23, 2009 | March 30, 2009 | 416 | Construction contracting: speculative builders | Chandler | |
MTHO 453 | Spec Builder | February 23, 2009 | October 14, 2009 | 416, 540 | Construction contracting: speculative builders | Chandler | |
MTHO 465 | Construction Contractor | February 18, 2009 | March 30, 2009 | 415, 578 | Construction contracting: construction contractors , Reimbursement of fees and other costs; definitions | Tempe | |
MTHO 411 | Retail | February 9, 2009 | June 30, 2009 | 460, 465 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions | Phoenix | |
MTHO 448 | Construction Contractor | November 10, 2008 | March 30, 2009 | 360, 415 | Construction contracting: construction contractors , Recordkeeping requirements | Phoenix | |
MTHO 444 | Construction Contractor | October 9, 2008 | February 17, 2009 | 415 | Construction contracting: construction contractors | Buckeye | |
MTHO 446 | Spec Builder | September 3, 2008 | September 29, 2008 | 416 | Construction contracting: speculative builders | Marana | |
MTHO 396 | Spec Builder | August 21, 2008 | October 30, 2008 | 416 | Construction contracting: speculative builders | Mesa | |
MTHO 395 | Spec Builder | August 21, 2008 | October 30, 2008 | 416 | Construction contracting: speculative builders | Mesa |