CITY OF PHOENIX v. SANTA ANITA DEVELOP. CORP.

No. 1 CA-CIV 5888.

141 Ariz. 179 (1984)

685 P.2d 1331

CITY OF PHOENIX, a municipal corporation, Plaintiff-Appellant/Cross-Appellee, v. SANTA ANITA DEVELOPMENT CORPORATION, a California corporation, and Shopping Center Ventures, Inc., a California corporation, Defendants-Appellees/Cross-Appellants.

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

Review Denied July 17, 1984.


Attorney(s) appearing for the Case

Andy Baumert, City Atty., by Philip M. Haggerty, Asst. City Atty., Phoenix, for plaintiff-appellant/cross-appellee.

Mohr, Hackett, Pederson, Blakley & Randolph, P.C., by Arthur W. Pederson, Phoenix, for defendants-appellees/cross-appellants.


OPINION

FROEB, Judge.

This case involves an interpretation of the City of Phoenix privilege license tax ordinance effective prior to January 1, 1978.

Where an owner of real property pays a contractor to construct improvements thereon and thereafter sells the improved real property, are the revenues received from such sale revenues from the business of "contracting" within the city sales tax?

Appellant City of Phoenix (hereafter referred to...

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