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
MTHO Hearings
| Decision | Classification | Hearing Date | Decision Date | Section Number | Section | Tax Collector |
|---|---|---|---|---|---|---|
| MTHO 899 | Contracting | October 23, 2016 | November 28, 2016 | 415 | Construction contracting: construction contractors | Fountain Hills |
| MTHO 900 | Real Property Rental | October 11, 2016 | Determination of gross income: in general, General Conditions and Definitions, Imposition of Privilege Taxes; presumption, Interest and civil penalties | Phoenix | ||
| MTHO 912 | Not specified | October 11, 2016 | General Conditions and Definitions, Administrative review; petition for hearing or for redetermination; finality of order | Chandler | ||
| MTHO 910 | Real Property Rental | October 05, 2016 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Chandler | ||
| MTHO 907 | Contracting | September 30, 2016 | General Conditions and Definitions, Construction contracting: construction contractors | Tucson | ||
| MTHO 904 | Personal Property Rental | September 19, 2016 | Definitions: Income-producing capital equipment, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3) | Phoenix | ||
| MTHO 902 | Not specified | June 21, 2016 | July 10, 2016 | 595 | Collection of taxes when there is succession in and/or cessation of business | Phoenix |
| MTHO 892 | Contracting | December 10, 2015 | June 16, 2016 | Construction contracting: construction contractors , Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Tucson | |
| MTHO 893 | Retail | May 05, 2016 | May 24, 2016 | Retail sales: measure of tax; burden of proof; exclusions, Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Scottsdale | |
| MTHO 896 | Personal Property Rental | March 27, 2016 | April 19, 2016 | Amusements, exhibitions, and similar activities, Rental, leasing, and licensing for use of tangible personal property (Reg 450.1, Reg. 450.2, Reg 450.3), Interest and civil penalties, Use tax: imposition of tax; presumption | Chandler | |
| MTHO 903 | Real Property Rental | April 19, 2016 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Chandler | ||
| MTHO 897 | Not specified | March 06, 2016 | 545 | Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Phoenix | |
| MTHO 883 | Real Property Rental | October 04, 2015 | January 22, 2016 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Phoenix |
| MTHO 881 | Not specified | January 08, 2016 | 545 | Deficiencies; when inaccurate return is filed; when no return is filed; estimates | Tucson | |
| MTHO 880 | Real Property Rental | October 25, 2015 | December 07, 2015 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), (Reserved for future), Interest and civil penalties, Deficiencies; when inaccurate return is filed; when no return is filed; estimates, Recordkeeping requirements | Phoenix | |
| MTHO 889 | Not specified | November 27, 2015 | 560 | Erroneous payment of tax; credits and refunds; limitations | Phoenix | |
| MTHO 895 | Real Property Rental | November 27, 2015 | General Conditions and Definitions, Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Wickenburg | ||
| MTHO 867 | Personal Property Rental | June 21, 2015 | November 15, 2015 | Imposition of Privilege Taxes; presumption, 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 887 | Real Property Rental | September 13, 2015 | 445 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3) | Chandler | |
| MTHO 890 | Real Property Rental | September 11, 2015 | Rental, leasing, and licensing for use of real property (Reg. 445.1, Reg. 445.3), Interest and civil penalties | Chandler |