October 10, 2018 – Yesterday, the League of Arizona Cities and Towns distributed comprehensive revisions to the existing, original Intergovernmental Agreement (“IGA”) terms with the Arizona Department of Revenue that all Arizona cities and towns adopted several years ago. A small group of municipal and State negotiators met for many […]
Author: John C. Shafer III
October 3, 2018 – The Arizona Court of Appeals (Div. 1) recently held that online travel companies (“OTCs”) are subject to municipal privilege taxes on their mark up of hotel room costs billed to the OTCs’ customers. Specifically, the court addressed whether the OTCs are statutory “brokers” under the Model […]