SABAN RENT-A-CAR LLC v. AZ DEPT. OF REVENUE

No. 1 CA-TX 16-0007.

418 P.3d 1066 (2018)

786 Ariz. Adv. Rep. 22

SABAN RENT-A-CAR LLC, et al., Plaintiffs/Appellees/Cross-Appellants, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellant/Appellee/Cross-Appellee, Tourism and Sports Authority, Defendant-in-Intervention/Appellant/Cross-Appellee.

Court of Appeals of Arizona, Division 1.

FILED March 13, 2018.


Attorney(s) appearing for the Case

Mandel Young, PLC, Phoenix, By Taylor C. Young , Robert A. Mandel , Co-Counsel for Plaintiffs/Appellees/Cross-Appellants Saban et al.

Kickham, Hanley, PLLC, Royal Oak, MI, By Gregory D. Hanley , pro hac vice, Co-Counsel for Plaintiffs/Appellees/Cross-Appellants Saban et al.

Aiken, Schenk, Hawkins & Ricciardi, PC, Phoenix, By Shawn K. Aiken , Co-Counsel for Plaintiffs/Appellees/Cross-Appellants Saban et al.

Arizona Attorney General's Office, Phoenix, By Kimberly J. Cygan , Jerry A. Fries , Co-Counsel for Defendant/Appellant/Appellee/Cross-Appellee ADOR.

Osborn Maledon, PA, Phoenix, By Thomas L. Hudson , Eric M. Fraser , Co-Counsel for Defendant/Appellant/Appellee/Cross-Appellee ADOR.

Fennemore Craig, PC, Phoenix, By Timothy J. Berg , Theresa Dwyer , Emily Ayn Ward , Co-Counsel for Defendant-in-Intervention/Appellant/Cross-Appellee AzSTA.

Dickinson Wright, PLLC, Phoenix, By Scot L. Claus , Vail C. Cloar , Co-Counsel for Defendant-in-Intervention/Appellant/Cross-Appellee AzSTA.

Lewis, Roca, Rothgerber, Christie, LLP, Phoenix, By Robert G. Schaffer , Counsel for amici curiae Halikowski and ADOT.

Gammage & Burnham, PLC, Phoenix, By Michael R. King , Cameron C. Artigue , Christopher L. Hering , Counsel for amici curiae Convention and Visitors Bureaus.

Pima County Attorney's Office, Tucson, By Regina L. Nassen , Counsel for amicus curiae Pima County.

Gallagher & Kennedy, PA, Phoenix, By Michael K. Kennedy , Mark C. Dangerfield , Counsel for amicus curiae Arizona Chamber of Commerce.

Perkins Coie, LLP, Phoenix, By Paul F. Eckstein , Thomas D. Ryerson , Counsel for amicus curiae City of Phoenix.

Judge Diane M. Johnsen delivered the opinion of the Court, in which Presiding Judge Lawrence F. Winthrop and Judge Maria Elena Cruz joined.


OPINION

¶ 1 A class of car-rental companies sued to invalidate a surcharge enacted to build sports facilities to be owned by the Arizona Tourism and Sports Authority ("AzSTA"). The car-rental companies argued the surcharge is invalid both under Article IX, Section 14 of the Arizona Constitution and under the Dormant...

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