WENNER AND CITY OF PHOENIX V. DAYTON-HUDSON CORPORATION
598 P.2d 1022 (1979)
NATURE OF THE CASE: This was a dispute over the taxability of income.
FACTS: P operated a department store within the city limits of Phoenix under the trade
name Diamonds. As part of its business, P entered into agreements with other retailers to
maintain certain departments within its stores. For this space, these special retailers pay
P a percentage of gross receipts with a minimum monthly payment designated. The agreements
are for a definite term and P may terminate at any time if the retailer is in default. The
City of Phoenix (D) assessed a one percent privilege tax against the revenue generated by
P's retailer agreements. P paid under protest and disputed the tax but lost the
administrative hearing. P then sued D in Superior Court. The trial court granted P's summary
judgment motion. D appealed.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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