Court upholds car rental tax imposed in Maricopa County
State Bar & Other Associations
The Arizona Supreme Court on Monday upheld a car rental tax surcharge that’s imposed in Maricopa County to pay for building a professional football stadium and other sports and recreational facilities, marking the second time an appeals court has ruled the tax is legal.
Car rental companies had challenged the surcharge on the grounds that it violated a section of the Arizona Constitution that requires revenues relating to the operation of vehicles to be spent on public highways.
A lower-court judge had ruled in favor of the rental companies four years, saying the surcharge violated the constitutional provision and ordering a refund of the tax estimated at about $150 million to the companies.
But the Arizona Court of Appeals reversed the decision last spring. The Arizona Supreme Court on Monday echoed the Court of Appeals’ ruling.
The surcharge partially funds the Arizona Sports and Tourism Authority, an agency that uses the money to help pay off bonds for the stadium in Glendale where the Arizona Cardinals play, along with baseball spring training venues and youth sports facilities. The rest of the authority’s revenue comes from a hotel bed tax and payments for facilities usage.
The surcharge is charged on car rental companies, but the costs are passed along to customers.
Attorney Shawn Aiken, who represented Saban Rent-A-Car Inc. in the case, said in a statement that the challengers will evaluate in the coming weeks whether to ask the U.S. Supreme Court to consider the case.
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USCIS to Continue Implementing New Policy Memorandum on Notices to Appear
U.S. Citizenship and Immigration Services (USCIS) is continuing to implement the June 28, 2018, Policy Memorandum (PM), Updated Guidance for the Referral of Cases and Issuance of Notices to Appear (NTAs) in Cases Involving Inadmissible and Deportable Aliens (PDF, 140 KB).
USCIS may issue NTAs as described below based on denials of I-914/I-914A, Application for T Nonimmigrant Status; I-918/I-918A, Petition for U Nonimmigrant Status; I-360, Petition for Amerasian, Widow(er), or Special Immigrant (Violence Against Women Act self-petitions and Special Immigrant Juvenile Status petitions); I-730, Refugee/Asylee Relative Petitions when the beneficiary is present in the US; I-929, Petition for Qualifying Family Member of a U-1 Nonimmigrant; and I-485 Application to Register Permanent Residence or Adjust Status (with the underlying form types listed above).
If applicants, beneficiaries, or self-petitioners who are denied are no longer in a period of authorized stay and do not depart the United States, USCIS may issue an NTA. USCIS will continue to send denial letters for these applications and petitions to ensure adequate notice regarding period of authorized stay, checking travel compliance, or validating departure from the United States.