1. Home
  2. Browse Decisions
  3. Ariz.
  4. 174 Ariz.
  5. 174 Ariz. 532 (1993)
 

PHOENIX v. ARIZ. RENT-A-CAR SYSTEMS

No. TX 92-00263.

174 Ariz. 532 (1993)

851 P.2d 157

CITY OF PHOENIX v. ARIZONA RENT-A-CAR SYSTEMS, INC.

Tax Court of Arizona.

May 4, 1993.

Attorney(s) appearing for the Case

Phoenix City Atty. by Sandra K. McGee, Phoenix, for plaintiff.

Warner Angle Roper & Hallam P.C. by Peter Ambelang, Phoenix, for defendant.

OPINION

SCHAFER, Judge.

This is an action brought by the City of Phoenix to recover privilege taxes it claims are due to it from Arizona Rent-A-Car Systems, Inc., also known as Budget, for the years 1986 through 1989.

Facts

The facts are quite simple. Budget rents cars to temporary lessees. When the car leaves Budget's place of business, it has a full tank of gas and the driver promises to return the car with a full tank of gas...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases