Legal Opinion

Saban Rent-A-Car LLC v. Ariz. Dep't of Revenue

Arizona Supreme Court

Decided February 25, 2019No. CV-18-0080-PRPublishedCited by 8 opinions

1Opinion of the Court

JUSTICE TIMMER, opinion of the Court:

¶1 Maricopa County imposes a surcharge on car rental agencies to fund a stadium and other sports and tourism-related ventures. The issue here is whether this surcharge violates the dormant Commerce Clause implied by Article I, Section 8, Clause 3 of the United States Constitution or the anti-diversion provision, article 9, section 14 of the Arizona Constitution. We hold that it does not violate either provision.

BACKGROUND

¶2 The legislature created the Arizona Tourism and Sports Authority (the "AzSTA") in 2000 to build and operate a sports stadium, build…

2Cases cited23 opinions

  1. Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
  2. Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
  3. Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
  4. Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
  5. General Motors Corp. v. TracySupreme Court of the United States · 1997

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3Cited by8 opinions

  1. City of Surprise v. acc/lake PleasantArizona Supreme Court · 2019
  2. Jaime a Molera v. Katie HobbsArizona Supreme Court · 2020
  3. Thomas P. Morrissey v. Logan Stan GarnerArizona Supreme Court · 2020
  4. American Resort Development As v. Government of the Virgin IslanCourt of Appeals for the Third Circuit · 2021
  5. France v. gila/arizona CountiesCourt of Appeals of Arizona · 2020

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