Arizona Lotus Corp. v. City of Phoenix

OPINION

HAIRE, Presiding Judge.

Appellants, a group of Phoenix broadcasters and a billboard company, challenge in several respects the legality of taxes assessed by the City of Phoenix (City) pursuant to its privilege tax on advertising. The issues involved in this appeal include:(1) whether the City properly taxed revenues generated by national advertising from November 1, 1977 through December 19, 1978;(2) whether the City properly taxed revenues generated by spot religious announcements; .and(3) whether the City properly taxed revenues generated by the production of commercials (production…