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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 226 | Contractor | May 19, 2005 | June 2, 2005 | 415, 250 | Exclusion of combined taxes from gross income; itemization; notice; limitations, Construction contracting: construction contractors | Tucson | |
MTHO 170 | Telecommunications | April 8, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 170 | Telecommunications | April 8, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 170 | Telecommunications | April 8, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 167 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 166 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 166 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 166 | Telecommunications | April 8, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 170 | Telecommunications | January 24, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 170 | Telecommunications | January 24, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 170 | Telecommunications | January 24, 2005 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 167 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 166 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 166 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 166 | Telecommunications | January 24, 2005 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 195 | Retail | December 20, 2004 | January 18, 2005 | 460, 465, 540 | Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Interest and civil penalties | Scottsdale | |
MTHO 170 | Telecommunications | December 7, 2004 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Scottsdale | |
MTHO 170 | Telecommunications | December 7, 2004 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa | |
MTHO 170 | Telecommunications | December 7, 2004 | May 20, 2005 | 470, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | December 7, 2004 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Chandler | |
MTHO 167 | Telecommunications | December 7, 2004 | May 20, 2005 | 460, 560, 570 | Telecommunication Services (Reg. 470.1), Administrative review; petition for hearing or for redetermination; finality of order | Mesa |