City of Tucson v. Tucson Hotel Equity Ltd. Partnership

OPINION

GERBER, Judge

¶ 1 Tucson Hotel Equity Limited Partnership dba Doubletree Inn (Doubletree) appeals from summary judgment for the City of Tucson (City) on Doubletree’s claim to recover refunds of the City’s business privilege taxes under the telecommunications and transient rental classifications. The appeal presents these issues:

1. Whether Doubletree was entitled to refunds of excess taxes paid on receipts from facsimile services mistakenly reported as taxable at 4% rather than 2% and on non-taxable laundry services mistakenly reported as taxable at 4%;

2. Whether that portion of…