Kitchell Contractors, Inc. v. City of Phoenix

OPINION

EUBANK, Presiding Judge.

The City of Phoenix appeals from a summary judgment in favor of Appellee Kitchell Contractors, Inc. in its action under the Phoenix City Code § 14-29(g) for the recovery of privilege license taxes paid under protest. The appeal presents two issues for our consideration which we restate as follows:(1) whether bifurcating a hospital construction contract into an agreement for construction services and a separate agreement for providing materials, supplies and equipment (hereinafter “building materials”) to be incorporated into the project enables the contractor to…