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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 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 |