Legal Opinion
Tanque Verde Enterprises v. City of Tucson
Arizona Supreme Court
Decided November 1, 1984No. 17489-PRPublishedCited by 8 opinions
1Opinion of the Court
GORDON, Vice Chief Justice:
In 1975, Tanque Verde Enterprises (Tanque Verde) began operation of a swap meet on Tanque Verde Road, then just outside Tucson, Arizona. Tanque Verde rents spaces to vendors from which they display and sell their wares.
On April 7, 1981, the City of Tucson (the City) annexed the land upon which the Swap Meet sits, thus subjecting Tanque Verde to § 19-28(149) of the Tucson Code. This Code section required Tanque Verde to pay the City each month an occupational license tax of $1.00 per vendor space plus two per cent of its gross receipts. It is conceded this fee was a…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Heiner v. DonnanSupreme Court of the United States · 1932
- Child Labor Tax CaseSupreme Court of the United States · 1922
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
- Kotterman v. KillianArizona Supreme Court · 1999
- Federoff v. Pioneer Title & Trust Co.Arizona Supreme Court · 1990
- Imperial Litho/Graphics v. M.J. EnterprisesCourt of Appeals of Arizona · 1986
- Union Transportes De Nogales v. City of NogalesArizona Supreme Court · 1999
3 more not listed; retrieve them via the Exa API.