City of Peoria v. Brink's Home Security, Inc.

OPINION

JOHNSEN, Judge.

¶ 1 Phoenix and Peoria assessed Brink’s Home Security, Inc. under a provision of the Model City Tax Code that taxes security-system “monitoring services” as “telecommunication services.” In an earlier decision, we held the cities’ assessments did not violate a state statute prohibiting municipal taxation of interstate telecommunications services. City of Peona v. Brink’s Home Sec., Inc., 224 Ariz. 278, 229 P.3d 1020 (App.2010); see Arizona Revised Statutes (“A.R.S.”) section 42-6004(A)(2) (Supp. 2010). The supreme court vacated our decision, concluding that the…