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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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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

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MTHO Hearings

Decision Classification Hearing Date Decision Date Section Number Section Tax Collector
MTHO 322 Publishing December 6, 2006 May 1, 2007 435 Publishing and periodicals distribution (Reg. 435.1) Cave Creek
MTHO 294 Spec Builder August 30, 2006 October 16, 2006 416, 417, 595 Construction contracting: speculative builders, Construction contracting: owner-builders who are not speculative builders, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 286 Spec Builder August 30, 2006 October 16, 2006 416, 417, 595 Construction contracting: speculative builders, Construction contracting: owner-builders who are not speculative builders, Collection of taxes when there is succession in and/or cessation of business Scottsdale
MTHO 296 Real Property Rental June 26, 2006 July 27, 2006 445, 460, 470, 546 Telecommunication Services (Reg. 470.1), Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Retail sales: measure of tax; burden of proof; exclusions, Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules Mesa
MTHO 232 Restaurant June 15, 2006 September 26, 2006 455 Restaurants and Bars Peoria
MTHO 292 Restaurant April 19, 2006 June 2, 2006 455, 540, 545 Restaurants and Bars, Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates Nogales
MTHO 290 Residential Rental April 16, 2006 November 27, 2006 445, 556 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), No additional audits or proposed assessments; exceptions San Luis
MTHO 293 Retail April 11, 2006 August 8, 2006 460, 465 Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Tucson
MTHO 272 Spec Builder February 7, 2006 March 27, 2006 416, 540 Construction contracting: speculative builders, Interest and civil penalties Tucson
MTHO 257 Penalty February 1, 2006 June 12, 2006 540 Interest and civil penalties Scottsdale
MTHO 246 Licensing Real Property For Use December 2, 2005 May 23, 2006 450 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) Phoenix
MTHO 252 Residential Rental November 16, 2005 January 5, 2006 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Tempe
MTHO 248 Retail November 14, 2005 December 20, 2005 100, 460, 465 General Conditions and Definitions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Tempe
MTHO 232 Restaurant October 25, 2005 September 26, 2006 455 Restaurants and Bars Peoria
MTHO 211 Telecommunications October 17, 2005 July 10, 2006 470 Telecommunication Services (Reg. 470.1) Peoria
MTHO 211 Telecommunications October 17, 2005 July 10, 2006 470 Telecommunication Services (Reg. 470.1) Phoenix
MTHO 239 Rental October 5, 2005 November 28, 2005 445, 545 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Mesa
MTHO 235 Restaurant September 21, 2005 November 7, 2005 455, 545, 620 Restaurants and Bars, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Use tax: liability for tax Tempe
MTHO 243 Spec Builder September 13, 2005 October 8, 2005 250, 416, 540, 620 Exclusion of combined taxes from gross income; itemization; notice; limitations, Construction contracting: speculative builders, Interest and civil penalties, Use tax: liability for tax Peoria
MTHO 228 Spec Builder August 29, 2005 April 19, 2006 416 Construction contracting: speculative builders Phoenix
MTHO 187 Use Tax August 18, 2005 January 17, 2006 620 Use tax: liability for tax Mesa
MTHO 155 Use Tax August 18, 2005 January 17, 2006 620 Use tax: liability for tax Mesa
MTHO 240 Use Tax August 8, 2005 September 30, 2005 620, 540 Interest and civil penalties, Use tax: liability for tax Phoenix
MTHO 234 Spec Builder July 21, 2005 August 31, 2005 416, 540 Construction contracting: speculative builders, Interest and civil penalties Phoenix
MTHO 233 Spec Builder July 19, 2005 October 20, 2005 416 Construction contracting: speculative builders Tucson
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