People's Choice TV Corp. v. City of Tucson

OPINION

DRUKE, Judge *

¶ 1 This appeal by People’s Choice TV Corporation, Inc. (PCTV), challenges the imposition of a transaction privilege tax on its telecommunications services by the City of Tucson. PCTV asserts that, properly interpreted, Arizona Revised Statutes (A.R.S.) § 42-6004 prohibits the City’s imposition of the tax. 1 The tax court agreed with PCTV, but the court of appeals reversed after reaching a contrary interpretation of the statute. People’s Choice TV Corp. v. City of Tucson, 199 Ariz. 570, 20 P.3d 1151 (App.2001). Disagreeing with that interpretation, we accepted review.

¶ 2…