Jachimek v. State

OPINION

SNOW, Judge.

¶ 1 William George Jachimek, President of Central Pawn, Inc., appeals the superior court’s judgment upholding the validity of Phoenix City Code § 10-151(A). Section 10-151(A) requires pawnbrokers to pay a $3.00 transaction fee for each pawn transaction report filed with the Phoenix Police Department pursuant to Arizona Revised Statutes (“A.R.S.”) section 44-1625(A) (2003). The superior court concluded that the ordinance imposes a permissible fee rather than an invalid tax, and that State law does not preempt the City from assessing the fee. For the following reasons, we…