Wenner v. Dayton-Hudson Corp.
Court of Appeals of Arizona
598 P.2d 1022 (1979)
Dayton-Hudson Corp. (Dayton) (plaintiff) is a department store operator. Various retailers maintain shops and space within the department store. Retailers pay Dayton a percentage of their monthly revenues while Dayton provides various services like electricity and maintenance with the space. The agreement allows Dayton to terminate at any time if a retailer defaults. Pursuant to its tax law, the city of Phoenix, through City Treasurer Wenner (defendant), assessed a tax on the revenues that Dayton earned from its retailers. This tax was to be levied on anyone “[l]easing or renting for a consideration the use or occupancy of real property.” Dayton challenged the tax assessment, arguing that the tax did not apply to it because Dayton was a licensor to its retailers-licensees. The trial court granted Dayton summary judgment. Wenner appealed.
Rule of Law
Holding and Reasoning (Donofrio, J.)
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