City of Phoenix v. ARIZONA SASH, DOOR & GLASS COMPANY
Cases that cite this one
6 later published cases cite this decision.
- Consolidation Coal Co. v. Emery County (Utah 1985)
- MacHu v. Pinal County (Ariz. Ct. App. 2023)
- Centric-Jones Co. v. Town of Marana (Ariz. Ct. App. 1996)
- Home Builders Ass'n of Central Arizona, Inc. v. Riddel (Ariz. 1973)
- City of Phoenix v. Williams (Ariz. 1961)
- Harold Vangilder v. ador/pinal County (Ariz. 2022)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
It has been called to our attention by a motion for rehearing in the above-entitled cause that in the last paragraph of our decision we made the following order [80 Ariz. 100, 293 P.2d 441] :
*240 “The judgment of the trial court is reversed and the cause remanded with directions to enter judgment for the City of Phoenix.”
An examination of the record discloses that the only question presented to us was:
“Did the City have the power to assess, levy and collect a privilege license tax?”
In other words, did the City of Phoenix have the power, under its Home Rule Charter, to enact Ordinance No. 5121 providing for levying, assessing and collecting an excise tax for revenue measured by gross sales and receipts, thus limiting our consideration to the validity of the ordinance?
We held in the original opinion that the City had the power to enact the ordinance and that it was valid and enforceable. We here reaffirm that holding but instead of directing that judgment be entered for the City, we direct that the judgment be reversed and the cause remanded for a new trial for the purpose of determining the issues of fact raised by the complaint and answer, and it is so ordered.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.