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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 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 Scottsdale
MTHO 166 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 166 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 Scottsdale
MTHO 166 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
MTHO 208 Retail December 2, 2004 January 21, 2005 460 Retail sales: measure of tax; burden of proof; exclusions Tucson
MTHO 169 Retail November 30, 2004 May 28, 2005 444 Hotels Scottsdale
MTHO 205 Spec Builder November 22, 2004 March 7, 2005 416 Construction contracting: speculative builders Phoenix
MTHO 206 Retail November 15, 2004 July 22, 2005 100, 460, 465 Determination of gross income: in general, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Phoenix
MTHO 192 Spec Builder October 18, 2004 November 19, 2004 416 Construction contracting: speculative builders Tucson
MTHO 186 Rental September 28, 2004 November 2, 2004 445, 460, 465 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Scottsdale
MTHO 177 Contracting September 20, 2004 February 21, 2005 415, 450, 460 Construction contracting: construction contractors , Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Retail sales: measure of tax; burden of proof; exclusions Phoenix
MTHO 183 Contracting September 17, 2004 November 1, 2004 415, 545 Construction contracting: construction contractors , Deficiencies; when inaccurate return is filed; when no return is filed; estimates Tucson
MTHO 184 Transient Lodging September 1, 2004 June 9, 2005 444, 445, 446, 460, 470 Hotels, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Retail sales: measure of tax; burden of proof; exclusions Phoenix
MTHO 160 Transient Lodging September 1, 2004 June 9, 2005 444, 455, 475, 560 Hotels, Restaurants and Bars, Transporting for hire (Reg. 475.1), Erroneous payment of tax; credits and refunds; limitations Phoenix
MTHO 182 Retail August 27, 2004 December 20, 2004 100, 460, 465 General Conditions and Definitions, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Flagstaff
MTHO 188 Spec Builder August 20, 2004 October 4, 2004 100, 416 General Conditions and Definitions, Construction contracting: speculative builders Tucson
MTHO 185 Spec Builder July 26, 2004 October 20, 2004 416 Construction contracting: speculative builders Tucson
MTHO 176 Spec Builder June 16, 2004 July 31, 2004 416 Construction contracting: speculative builders Peoria
MTHO 149 Telecommunications June 9, 2004 October 14, 2004 470 Telecommunication Services (Reg. 470.1) Paradise Valley
MTHO 149 Telecommunications June 9, 2004 October 14, 2004 470 Telecommunication Services (Reg. 470.1) Gilbert
MTHO 150 Telecommunications June 9, 2004 October 14, 2004 470, 550, 578 Telecommunication Services (Reg. 470.1), Limitation periods, Reimbursement of fees and other costs; definitions Paradise Valley
MTHO 150 Telecommunications June 9, 2004 October 14, 2004 470, 550, 578 Telecommunication Services (Reg. 470.1), Limitation periods, Reimbursement of fees and other costs; definitions Gilbert
MTHO 149 Telecommunications June 8, 2004 October 14, 2004 470 Telecommunication Services (Reg. 470.1) Paradise Valley
MTHO 149 Telecommunications June 8, 2004 October 14, 2004 470 Telecommunication Services (Reg. 470.1) Gilbert
MTHO 150 Telecommunications June 8, 2004 October 14, 2004 470, 550, 578 Telecommunication Services (Reg. 470.1), Limitation periods, Reimbursement of fees and other costs; definitions Gilbert
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