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For example, Maricopa County refers to its branch as "The Judicial Branch of Arizona in Maricopa County." Since 2015, the Maricopa County Superior Court has included a specialized business court docket, known as the Commercial Court. The "Commercial Court is a specialty calendar within the Civil Department to resolve controversies that arise in ...
Transaction privilege tax (TPT) refers to a gross receipts tax levied by the state of Arizona on certain persons for the privilege of conducting business in the state. TPT differs from the "true" sales tax imposed by many other U.S. states as it is imposed upon the seller or lessor rather than the purchaser or lessee.
(The Center Square) – A half-cent sales tax for the transportation funding in Maricopa County seems likely to pass. Proposition 479 is leading with 60.18% of the vote, compared with 39.82% ...
State courts of Arizona. Arizona Supreme Court [1] Arizona Court of Appeals (2 divisions) [2] Superior Court of Arizona (15 counties) [2] Justices of the Peace (county courts) [3] and Arizona Municipal Courts, city trial courts and courts of limited jurisdiction; Federal courts located in Arizona. United States District Court for the District ...
Out of the 26 elected justices of the peace, nine are women, three are Black, five are Hispanic, one is Native American and two identify as LGBTQ.
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The United States District Court for the District of Arizona is the sole federal judicial district in Arizona. [3] Court for the District is held at Phoenix, Tucson, Yuma and Flagstaff. Magistrate courts, established to hear violations on federal lands, are additionally located in Grand Canyon National Park, Kingman, and Page.
The Court refers to the tax as a "sales tax"; however, it was a "transaction privilege" or gross receipts tax based on Complete Auto's gross receipts. Complete Auto paid the taxes of $122,160.59 under protest, and then undertook a refund action in the Chancery Court of the First Judicial District of Hinds County. Complete Auto claimed that its ...