Moore v. Smotkin

STRUCKMEYER, Justice.

This action originated .in, the Superior Court of Pima County, Arizona, for the recovery 'of $9,311.57 paid under protest1' to the State Tax Commission. Judgment was entered in favor of appellees ¿rid against appellant Tax Commission, the court finding that appellees’ business activities were not subject to, the occupation tax imposed by the Excise Revenue Act of 1935 as amended, specifically Section 73-1303, A.C.A.1939, as follows:

“(h) _ at an amount equal to one per cent of the gross proceeds or gross income from the business, upon every person engaged or ■ continuing…