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 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 Paradise Valley
MTHO 173 Rental May 24, 2004 November 30, 2004 450, 610 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Use tax: definitions Phoenix
MTHO 165 Advertising May 13, 2004 September 30, 2004 405 Advertising Phoenix
MTHO 158 Contracting May 7, 2004 September 13, 2004 415 Construction contracting: construction contractors Prescott
MTHO 157 Spec Builder April 20, 2004 August 24, 2004 416 Construction contracting: speculative builders Fountain Hills
MTHO 151 Restaurant April 5, 2004 August 13, 2004 455, 460, 465, 540, 550, 578, 620 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Limitation periods, Reimbursement of fees and other costs; definitions, Use tax: liability for tax, Interest And Penalties (Phoenix) Scottsdale
MTHO 151 Restaurant April 5, 2004 August 13, 2004 455, 460, 465, 540, 550, 578, 620 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Limitation periods, Reimbursement of fees and other costs; definitions, Use tax: liability for tax, Interest And Penalties (Phoenix) Tempe
MTHO 151 Restaurant April 5, 2004 August 13, 2004 455, 460, 465, 540, 550, 578, 620 Restaurants and Bars, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions, Limitation periods, Reimbursement of fees and other costs; definitions, Use tax: liability for tax, Interest And Penalties (Phoenix) Peoria
MTHO 161 Spec Builder March 25, 2004 May 19, 2004 416 Construction contracting: speculative builders Glendale
MTHO 154 Rental March 19, 2004 April 30, 2004 450, 455 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Restaurants and Bars Tucson
MTHO 153 Contracting February 27, 2004 August 2, 2004 415 Construction contracting: construction contractors Bullhead City
MTHO 77 Spec Builder February 19, 2004 July 27, 2004 416 Construction contracting: speculative builders Phoenix
MTHO 148 Rental February 6, 2004 March 22, 2004 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Phoenix
MTHO 142 Retail February 5, 2004 February 24, 2004 110, 460, 465 Definitions: Income-producing capital equipment, Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Tempe
MTHO 135 Spec Builder January 23, 2004 May 27, 2004 416 Construction contracting: speculative builders Phoenix
MTHO 146 Restaurant January 15, 2004 June 1, 2004 455, 595 Restaurants and Bars, Collection of taxes when there is succession in and/or cessation of business Phoenix
MTHO 137 Transient Lodging January 9, 2004 June 28, 2004 444, 450 Hotels, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Phoenix
MTHO 126 Contracting September 19, 2003 November 3, 2003 415 Construction contracting: construction contractors Tucson
MTHO 125 Spec Builder August 26, 2003 October 23, 2003 416 Construction contracting: speculative builders Scottsdale
MTHO 107 Spec Builder August 25, 2003 August 16, 2004 416 Construction contracting: speculative builders Phoenix
MTHO 60 Rental August 12, 2003 January 6, 2004 445 Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) Gilbert
MTHO 124 Retail August 7, 2003 September 15, 2003 460, 465 Retail sales: measure of tax; burden of proof; exclusions, Retail sales: exemptions Tucson
MTHO 122 Owner Builder August 7, 2003 November 3, 2003 417, 540 Construction contracting: owner-builders who are not speculative builders, Interest and civil penalties Tucson
MTHO 121 Spec Builder August 7, 2003 November 3, 2003 416 Construction contracting: speculative builders Tucson
MTHO 110 Rental June 19, 2003 July 25, 2003 450, 540 Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Interest and civil penalties Phoenix