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CITY OF PHOENIX v. WEST PUB. CO.

No. 1 CA-CIV 6716.

148 Ariz. 31 (1985)

712 P.2d 944

CITY OF PHOENIX, a municipal corporation, Plaintiff-Appellant, v. WEST PUBLISHING COMPANY, a foreign corporation, Defendant-Appellee.

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

Review Denied January 14, 1986.

Attorney(s) appearing for the Case

Andy Baumert, City Atty. by Philip M. Haggerty, Asst. City Atty. for plaintiff-appellant.

Lee, Theisen & Eagle by David W. Eagle, Lawrence J. Lee, Phoenix, for defendant-appellee.

BROOKS, Judge.

This appeal involves an attempt by the City of Phoenix (City) to impose its privilege license tax on West Publishing Company (West). A number of issues and cross-issues are raised, but only one need be addressed as it is dispositive of this appeal.

We find West's activity within the City to be insufficient to establish the necessary constitutional nexus justifying imposition of the tax in question. We therefore affirm the judgment entered by...

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