Univar Corp. v. City of Phoenix

GORDON, Justice:

This appeal involves the application of a privilege license tax imposed by the appellee, the City of Phoenix (city), upon the predecessor of the appellant taxpayer, Uni-var Corporation (Univar). The Superior Court denied Univar’s motion for summary judgment and granted both the city’s motion for summary judgment and its motion to dismiss certain counts of Univar’s amended complaint. Assuming jurisdiction pursuant to 17A A.R.S., Arizona Rules of Civil Appellate Procedure, rule 19(e), we affirm the rulings of the Superior Court.

Univar is a Delaware corporation in the business of…