PEOPLE'S CHOICE TV CORP. v. CITY OF TUCSON

No. CV-01-0156-PR.

46 P.3d 412 (2002)

202 Ariz. 401

PEOPLE'S CHOICE TV CORPORATION, INC., a Delaware corporation, Plaintiff/Appellee, v. CITY OF TUCSON, a municipal corporation, an agency of the State of Arizona, Defendant/Appellant.

Supreme Court of Arizona, En Banc.

May 23, 2002.


Attorney(s) appearing for the Case

Snell & Wilmer, L.L.P. by Barbara J. Dawson, Martha E. Gibbs, Charles A. Pulaski, Jr., Phoenix, Attorneys for People's Choice TV Corporation, Inc.

Tucson City Attorney's Office, Civil Division by Michael D. House, David L. Deibel, Tucson, Attorneys for City of Tucson.

Andrew Kreig, Washington, D.C., Attorney for Amicus Curiae Wireless Communications Association International.

League of Arizona Cities and Towns by David R. Merkel, Tempe, and Martinez & Curtis, P.C. by Anja K. Wendel, and City of Phoenix by Sandra K. McGee, and Ryan, Woodrow & Rapp, P.L.C. by Francis Migray, Phoenix, and Mesa City Attorney by Alfred J. Smith, Mesa, and Margrave Celmins, P.C. by Lat J. Celmins, Scottsdale, Attorneys for Amicus Curiae League of Arizona Cities and Towns (City of Yuma, City of Gilbert, City of Mesa, City of Phoenix, and City of Williams).


OPINION

DRUKE, Judge.*

¶ 1 This appeal by People's Choice TV Corporation, Inc. (PCTV), challenges the imposition of a transaction privilege tax on its telecommunications services by the City of Tucson. PCTV asserts that, properly interpreted, Arizona Revised Statutes (A.R.S.) § 42-6004 prohibits the City's imposition of the tax.1 The tax court agreed with PCTV, but the court of appeals reversed...

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