Tucson Newspapers, Inc. v. City of Tucson

OPINION

McGREGOR, Presiding Judge.

Tucson Newspapers, Inc., and its successor in interest, TNI Partners (collectively “TNI”), appeal from summary judgment entered in favor of the City of Tucson on TNI’s claim for a refund of some $4.42 million in business privilege taxes paid for the period April 1,1984, through December 31,1987. The appeal requires us to consider (1) whether the City of Tucson’s business privilege tax on TNI’s gross income derived from notices, subscriptions and local advertising violates TNI’s rights under the First Amendment to the United States Constitution and art. II, § 6…