Bassett v. City of Tucson

OPINION

HATHAWAY, Judge.

The question raised on this appeal is whether appellees, who undertook improvement of their property by hiring private contractors and sold the property within 24 months of completion, are speculative builders under the City of Tucson Business Privilege Tax Ordinance, §§ 19-39.1(2), (3), (6), and (7), and therefore subject to the city’s two percent business privilege tax under the contracting classification. We hold that they are under the plain language of the ordinance.

On cross-motions for summary judgment submitted on the pleadings, exhibits and memoranda of counsel,…