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 428 | Construction Contractor | August 20, 2008 | January 21, 2009 | 415, 540, 570 | Construction contracting: construction contractors , Interest and civil penalties, Administrative review; petition for hearing or for redetermination; finality of order | Buckeye | |
MTHO 437 | Spec Builder | August 13, 2008 | September 29, 2008 | 416 | Construction contracting: construction contractors | Peoria | |
MTHO 404 | Construction Contractor | June 26, 2008 | August 11, 2008 | 415 | Construction contracting: construction contractors | Tempe | |
MTHO 431 | Restaurant | June 12, 2008 | August 27, 2008 | 455 | Restaurants and Bars | Phoenix | |
MTHO 412 | Use Tax | May 21, 2008 | July 5, 2008 | 540, 620 | Interest and civil penalties, Use tax: liability for tax | Mesa | |
MTHO 418 | Self Service Car Wash | May 20, 2008 | October 27, 2008 | 350, 555 | Tax Collector may examine books and other records; failure to provide records, Operating without a license | Glendale | |
MTHO 413 | Self Service Car Wash | May 20, 2008 | October 27, 2008 | 350, 555 | Tax Collector may examine books and other records; failure to provide records, Operating without a license | Glendale | |
MTHO 398 | Contracting | May 16, 2008 | June 30, 2008 | 415 | Construction contracting: construction contractors | Flagstaff | |
MTHO 408 | Restaurant | April 9, 2008 | June 30, 2008 | 455 | Restaurants and Bars | Litchfield Park | |
MTHO 380 | Spec Builder | January 7, 2008 | January 31, 2008 | 100, 416, 595 | General Conditions and Definitions, Construction contracting: speculative builders, Collection of taxes when there is succession in and/or cessation of business | Chandler | |
MTHO 379 | Spec Builder | January 7, 2008 | January 31, 2008 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Chandler | |
MTHO 384 | Contracting | November 20, 2007 | December 31, 2007 | 415, 416 | Construction contracting: construction contractors , Construction contracting: speculative builders | Tucson | |
MTHO 375 | Publishing | October 17, 2007 | October 31, 2007 | 540, 435 | Publishing and periodicals distribution (Reg. 435.1), Interest and civil penalties | Mesa | |
MTHO 357 | Commercial Rental | September 19, 2007 | October 31, 2007 | 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 | Mesa | |
MTHO 355 | Spec Builder | September 13, 2007 | December 7, 2007 | 416, 540 | Construction contracting: speculative builders, Interest and civil penalties | Scottsdale | |
MTHO 351 | Commercial Rental | June 26, 2007 | July 20, 2007 | 445, 540 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Tempe | |
MTHO 353 | Contracting | June 18, 2007 | October 30, 2007 | 415 | Construction contracting: construction contractors | Tucson | |
MTHO 320 | Residential Rental | April 16, 2007 | July 23, 2007 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Surprise | |
MTHO 341 | Spec Builder | March 14, 2007 | May 17, 2007 | 416 | Construction contracting: speculative builders | Mesa | |
MTHO 322 | Publishing | March 8, 2007 | May 1, 2007 | 435 | Publishing and periodicals distribution (Reg. 435.1) | Cave Creek | |
MTHO 324 | Retail | February 14, 2007 | July 2, 2007 | 460, 465 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions | Mesa | |
MTHO 330 | Commercial Lease | February 2, 2007 | April 30, 2007 | 445, 540, 550 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Limitation periods | Flagstaff | |
MTHO 326 | Retail | January 22, 2007 | February 22, 2007 | 415, 460 | Construction contracting: construction contractors , Retail sales: measure of tax; burden of proof; exclusions | Tucson | |
MTHO 321 | Use Tax | January 8, 2007 | January 29, 2007 | 620, 650 | Use tax: liability for tax, Use tax: exclusion when acquisition subject to Use Tax is taxed or taxable elsewhere in this Chapter; limitation | Phoenix | |
MTHO 323 | Contracting | December 11, 2006 | January 31, 2007 | 415 | Construction contracting: construction contractors | Phoenix |