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TANQUE VERDE ENTERPRISES v. CITY OF TUCSON

No. 2 CA-CIV 4781.

142 Ariz. 544 (1983)

691 P.2d 310

TANQUE VERDE ENTERPRISES, an Arizona corporation, dba Tanque Verde Swap Meet, Plaintiff/Appellee/Cross Appellant, v. The CITY OF TUCSON; Lewis Murphy, Mayor; Tucson City Council, and Jim Kay, Finance Director, Defendants/Appellants/Cross Appellees.

Court of Appeals of Arizona, Division 2.

December 30, 1983.

Attorney(s) appearing for the Case

Richard B. Arrotta, Tucson, for plaintiff/appellee/cross appellant.

Frederick S. Dean, Tucson City Atty. by Michael G. Wood, Tucson, for defendants/appellants/cross appellees.

OPINION

HOWARD, Chief Judge.

This is an appeal by the city challenging the trial court's finding that Section 19-28(149) of the Tucson Code, imposing an occupational license tax on swap meet proprietors, was confiscatory and unconstitutional. Appellee, Tanque Verde Enterprises (Tanque Verde), has cross-appealed from the trial court's finding that a subsequent version of the above ordinance is valid and constitutional.

Tanque Verde conducts a swap meet...

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