Skip to main content

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.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Transaction Privilege Tax
  • Model City Tax Code
  • Municipal Tax Hearing Office Archive
  • Transaction Privilege Tax
    • Quick Reference
    • Notice and Correspondence Resources
    • Do I Need a TPT License?
    • TPT License
      • Applying for a TPT License
      • AZTaxes User Access
      • License Fees, Cancellation and Other Changes
      • Renewing a TPT License
      • TPT Filing Frequency
      • Updating a TPT Account
    • Due Dates
    • Reporting Guide
    • Adult Use Marijuana
      • Filing Requirements
      • Definitions and Frequently Asked Questions
      • Marijuana Tax Collection
      • Marijuana Business Audit
    • Aircraft Use Tax
    • Contracting Guidelines
      • MRRA Contracting
      • Modification Contracting
      • MRRA v Modification Summary
      • Bond for Contractors
      • Speculative Builder
      • Contracting Examples
      • Contracting Forms
      • Contracting FAQs
    • Commercial Lease
    • Online Lodging Marketplace
    • Residential Rental Guidelines
      • For Property Owners
      • For Property Management Companies (PMC)
      • Residential Rental Licensing Requirements and Processes
      • What Residential Rental Income is Taxable?
    • Short-Term Lodging
    • Model City Tax Code
      • Appendices
      • City Profiles
      • Index of Articles and Regulations
      • MCTC Archive
      • Municipal Tax Code Commission
        • MTCC Updates
        • MTCC Members
        • MTCC Past Agendas & Minutes
      • Municipal Tax Hearing Office Archive
      • Options by City
      • Rate and Code Updates
    • Motor Vehicle Sales
    • Peer-to-Peer Car Rental
    • Nexus Program TPT
    • Retail Sales Subject to TPT
      • Arizona-Based Sellers without Storefront
      • In-State Sellers
      • Out-of-State Sellers
        • Economic Threshold
        • FAQ - Remote Sellers and Marketplace Facilitators
        • Filing Requirements
        • Liability Relief
        • Licensing and Renewal Requirements
        • Marketplace Facilitators/Remote Sellers Tax Rates
    • Special Events, Craft Shows & Trade Shows
      • Promoters of Special Events
      • Vendors
    • Tax Factoring
    • License Compliance Program
    • Location Based Reporting
    • Deduction Codes
    • TPT Exemptions
    • Tax Rate Table
    • TPT Audit
    • TPT Forms
    • TPT Rulings, Procedures and Notices
    • TPT Refunds
    • TPT Updates
    • Use Tax Direct Payment Permit Holders

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

Print Friendly, PDF & Email

MTHO Hearings

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
  • « first
  • ‹ previous
  • …
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • …
  • next ›
  • last »
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers