STATE EX REL. v. PHOENIX LODGE NO. 708

No. 1 CA-TX 94-0022.

187 Ariz. 242 (1996)

928 P.2d 666

STATE of Arizona, ex rel. ARIZONA DEPARTMENT OF REVENUE, Plaintiff-Appellee, v. PHOENIX LODGE NO. 708, LOYAL ORDER OF MOOSE, INC., Defendant-Appellant.

Court of Appeals of Arizona, Division 1, Department T.

Review Denied December 17, 1996.


Attorney(s) appearing for the Case

Grant Woods, Attorney General by Michelle M. White and Michael Worley, Assistant Attorneys General, Phoenix, for Appellee.

Newmark Irvine, P.A. by Stephen C. Newmark, Phoenix, for Appellant.


OPINION

KLEINSCHMIDT, Judge.

This case presents the question of whether a fraternal organization must pay a transaction privilege tax on the receipts from its private dining room and lounge. We hold that it must.

The Phoenix Lodge No. 708 of the Loyal Order of Moose is a nonprofit Arizona corporation that is part of a fraternal benefit society, the Loyal Order of Moose, Inc. The Lodge derives its income from bingo receipts, membership...

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