Wenner v. Dayton-Hudson Corp.

OPINION

DONOFRIO, Acting Presiding Judge.

This is an appeal by defendants/appellants, City of Phoenix, from an adverse decision by the Superior Court of Maricopa County holding that the income received by plaintiff/appellee from certain agreements with retailers was not taxable under the Phoenix City Code § 14-2(a)(12).

We are called upon to determine two questions. First, whether the trial court erred when it found that the agreement involved was not a lease, but a license, and secondly, whether the presumption in favor of taxability and against exemptions from taxation mandates that the…