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eBook details

• Title: Gotland v. Town of Cave Creek
• Author : Arizona Court of Appeals
• Release Date : January 10, 1991
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 60 KB

Description

This is an action brought by Ryder Truck Rental, Inc., to recover privilege taxes it paid to the City of Phoenix on its rental income from leasing trucks. Former § 14-2(a)(8) of the Phoenix City Code imposed a privilege tax on income from leasing tangible personal property for a consideration. The City of Phoenix assessed Ryder privilege taxes based on this section for the time period of July 1983 through November 1986. Ryder claims it is exempted from this tax under the Phoenix City Code itself or under A.R.S. § 28-1599.05(I) because it pays a motor carrier tax to the State of Arizona.

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