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Arizona Court to Review Rental Tax Surcharge

The court will review the Court of Appeals’ March ruling that the use of transportation money wasn’t expected to cover taxes or fees related to vehicles.

September 28, 2018
Arizona Court to Review 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 Arizona Supreme Court announced on Tuesday that it will review a lower court’s ruling that a rental tax surcharge in Maricopa County that goes toward constructing sports facilities is legal, according to the Daily Miner.

The court will review the Court of Appeals’ March ruling that the use of transportation money wasn’t intended to cover taxes or fees related to vehicles.

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Car rental companies’ attorneys had argued that the constitutional provision meant that the funds from the surcharge can only be used to build and maintain roads.

However, Court of Appeals Judge Diane Johnsen wrote that the provision is upheld by a vehicle’s operation on a public roadway.

Attorney Shawn Aiken responded by saying the tax provision relates to the operation of a car.

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