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CITY OF PHOENIX v. ARIZ. RENT-A-CAR SYST.

No. 1 CA-TX 93-0008.

182 Ariz. 75 (1995)

893 P.2d 75

CITY OF PHOENIX, a municipal corporation, Plaintiff-Appellant, v. ARIZONA RENT-A-CAR SYSTEMS, INC., Defendant-Appellee.

Court of Appeals of Arizona, Division 1, Department T.

April 11, 1995.

Attorney(s) appearing for the Case

Roderick G. McDougall, Phoenix City Atty. by Sandra K. McGee, Asst. City Atty., Phoenix, for appellant.

Warner, Angle, Roper & Hallam, P.C. by Peter D. Ambelang and Ron J. Aschenbach, Phoenix, for appellee.

OPINION

NOYES, Judge.

The tax court granted summary judgment to Appellee Arizona Rent-A-Car Systems, Inc. ("Budget"), holding that refueling charges paid by customers who returned cars with less than full gas tanks were not taxable as gross income from Budget's car rental business. We conclude that refueling charges are an integral part of Budget's car rental business, and therefore taxable as gross income from that business. We reverse the tax court, vacate...

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