CITY OF PEORIA v. BRINK'S HOME SECURITY

No. 1 CA-TX 09-0001.

229 P.3d 1020 (2010)

CITY OF PEORIA, a municipal corporation; and City of Phoenix, a municipal corporation, Plaintiffs/Defendants/Appellees, v. BRINK'S HOME SECURITY, INC., a Delaware corporation, Defendant/Plaintiff/Appellant.

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

April 29, 2010.


Attorney(s) appearing for the Case

Stephen M. Kemp, City Attorney, Peoria City Attorney's Office By Cynthia Odom, Assistant City Attorney, Peoria, Attorneys for Plaintiff/Defendant/Appellee Peoria.

Gary Verburg, City Attorney, Phoenix City Attorney's Office By James H. Hays, Assistant City Prosecutor, Phoenix, Attorneys for Plaintiff/Defendant/Appellee Phoenix.

Snell & Wilmer LLP By Barbara J. Dawson, Martha E. Gibbs, Melissa M. Krueger, Phoenix, Attorneys for Defendant/Plaintiff/Appellant.


OPINION

BARKER, Judge.

¶ 1 This is a transaction privilege tax case. Brink's Home Security, Inc. ("Taxpayer") appeals the grant of summary judgment requiring it to pay municipal transaction privilege taxes on the revenue it receives from monitoring security systems installed in Phoenix and Peoria households. Finding no genuine dispute of material fact or legal error, we affirm the judgment.

Facts and Procedural History

1...

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