US WEST COMMUNICATIONS v. CITY OF TUCSON

No. 1 CA-TX 99-0021.

11 P.3d 1054 (2000)

198 Ariz. 515

US WEST COMMUNICATIONS, INC., a Colorado corporation, Plaintiff/Appellee, v. CITY OF TUCSON, a municipal corporation, Defendant/Appellant.

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

October 24, 2000.


Attorney(s) appearing for the Case

Fennemore Craig by Paul J. Mooney, Kendis K. Muscheid, Phoenix, for Plaintiff/Appellee.

Ulrich & Anger, P.C. by Paul G. Ulrich, Phoenix, and Gabroy, Rollman & Bossé, PC by Lyle D. Aldridge, Tucson, for Defendant/Appellant.


OPINION

NOYES, Judge.

¶ 1 The City of Tucson ("the City") appeals from a tax court judgment that invalidated the 1.5% tax imposed by Tucson City Code section 19-1070(a)(2)(i) (effective Jan. 1, 1998), on the gross income of persons who provide telecommunication services to consumers in Tucson and use any City rights-of-way in doing so ("the 1.5% tax"). The tax court ruled that the 1.5% tax was invalid as a prohibited "tax, rent, fee or charge [on] a...

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