Sonitrol of Maricopa County v. City of Phoenix

OPINION

GRANT, Presiding Judge.

Taxpayer Sonitrol of Maricopa County, Inc., (“Sonitrol”) appeals from summary judgment denying its claim for a refund of some $40,082.55 in City of Phoenix privilege license taxes assessed pursuant to Phoenix City Code section 14-470 (taxing “the business of providing telecommunications services to consumers within this City”), effective April 1, 1987. The appeal raises these issues:(1) whether this court should vacate the tax court’s opinion, filed while this appeal was in the briefing process;(2) whether Phoenix’s telecommunications tax is unconstitutional as…