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Arizona Court Rules in Favor of Rental Tax Surcharge

The surcharge is projected to fund about $14.1 million of the $54.8 million total revenue from the Arizona Sports and Tourism Authority for the fiscal year.

by Staff
March 14, 2018
Arizona Court Rules in Favor of Rental Tax Surcharge

The University of Phoenix Stadium is one of the facilities partially funded by the rental tax surcharge. Photo via Gage Skidmore/flickr

1 min to read


The University of Phoenix Stadium is one of the facilities partially funded by the rental tax surcharge. Photo via Gage Skidmore/flickr

The Arizona Court of Appeals ruled to uphold a car rental tax surcharge in Maricopa County that goes toward constructing sports facilities, according to the Seattle Times.

The court found that the tax relates to legal operation of a vehicle on public roads, which affects rental companies. The decision overturned a previous ruling from a state Tax Court judge, which contended that the tax was in violation of the state constitution.

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The surcharge is projected to fund about $14.1 million of the $54.8 million total revenue from the Arizona Sports and Tourism Authority for the fiscal year.

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