Knowledge Center

Friday, September 14, 2018

Breen Schiller Provides Insight on The Arizona Court of Appeals, Division One's recent decision in City of Phoenix v. Orbitz Worldwide Inc. to State Tax Notes

An article published by State Tax Notes discusses the Arizona Court of Appeals, Division One's recent decision that online trading companies are engaged in the business of operating hotels as brokers and are therefore liable for a local business activity tax, which cities can apply retroactively "when not barred by statutes of limitation."

State and Local Tax attorney, Breen Schiller, provided insight to State Tax Notes saying that, "the retroactivity portion of the court's decision was 'particularly alarming.'" She wondered how a tax administrator could "take the position that the original intent of an ordinance back in 2001 was to tax an industry that for all purposes didn't really exist yet."

The full article, " Arizona Cities Can Seek Back Taxes From OTCs, Appellate Court Says," was written by Andrea Muse and published by State Tax Notes on September 11, 2018 for its subscribers.

Contact Breen Schiller with questions.

 

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