City of Phoenix v. Arizona Sash, Door & Glass Co.
Arizona Supreme Court
1Opinion of the Court
PHELPS, Justice.
This is an appeal from an order granting a motion for summary judgment in favor of plaintiffs below in an action brought to recover taxes paid under protest. On March 31, 1949, the City of Phoenix enacted ordinance No. 5121 assessing a privilege tax upon all persons doing business in the City of Phoenix. This tax was imposed upon the gross business done or the gross proceeds of the business and was graduated from Jio to one-half of one per cent, dependent upon the type of business that the taxpayer conducted. On December 30, 1952, this ordinance, as amended, was chapter 17,…
2Cases cited16 opinions
- Luhrs v. City of PhoenixArizona Supreme Court · 1938
- City of Tucson v. Tucson Sunshine Climate ClubArizona Supreme Court · 1945
- Wise v. First National BankArizona Supreme Court · 1937
- State Tax Commission v. Quebedeaux ChevroletArizona Supreme Court · 1951
- Home Owners' Loan Corp. v. City of PhoenixArizona Supreme Court · 1938
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- City of Scottsdale v. Superior CourtArizona Supreme Court · 1968
- Flagstaff Vending Co. v. City of FlagstaffArizona Supreme Court · 1978
- Univar Corp. v. City of PhoenixArizona Supreme Court · 1979
- City of Tempe v. Prudential Insurance Co. of AmericaArizona Supreme Court · 1973
- City of Phoenix v. Borden CompanyArizona Supreme Court · 1958
19 more not listed; retrieve them via the Exa API.