Indigo Co. v. City of Tucson

OPINION

GERBER, Presiding Judge.

The City of Tucson appeals from a judgment refunding city business privilege taxes paid under protest by the Indigo Company (Indigo). The question on appeal is whether certain construction draws received by Indigo constituted “gross income” from the business of “construction contracting” subject to taxation under Tucson Code § 19-415.

FACTS AND PROCEDURE

Indigo is a partnership which has a general contractor’s license and a City of Tucson class 15 license to do business as a construction contractor. Indigo entered into six separate development partnerships with…