Sonitrol of Maricopa County, Inc. v. City of Phoenix

OPINION

SCHAFER, Judge.

This case was brought by Taxpayers Sonitrol of Maricopa County and CSG Security Services, Inc. to recover privilege taxes imposed on their income from monitoring security alarm systems. The Taxpayers sell, install, service, and monitor security alarm systems for customers in Phoenix and other areas of the state in both commercial and residential buildings. Both Taxpayers monitor their customers’ alarm systems from stations in Phoenix. When an alarm system is triggered, a signal is transmitted on a telephone line to one of the stations. The station then contacts the…