OPINION
¶ 1 This appeal presents our first opportunity to consider the First Amendment rights of tattoo artists to ply their trade in Arizona. In doing so, we decide whether the superior court erred by dismissing a complaint filed by appellants Ryan and Laetitia Coleman (the “Colemans”) against the City of Mesa and others (collectively, “Mesa”) for denying the Colemans’ request for a permit to operate a tattoo parlor within the city. We hold that obtaining a tattoo, applying a tattoo, and engaging in the business of tattooing are exercises of free speech entitled to protection as a fundamental right under the Arizona Constitution and the United States Constitution. As such, any restriction on that right must be highly scrutinized by our courts. Because the Colemans sufficiently alleged claims for violations of their free speech, equal protection, and due process rights, the superior court erred by dismissing the complaint without affording an opportunity to develop a factual record. We therefore reverse and remand for additional proceedings.
BACKGROUND
¶ 2 Mesa requires some businesses, including pawn shops, tattoo parlors, 1 and body piercing salons, to obtain a Council Use Permit (“Permit”) before operating in a commercially zoned area within the city. Mesa City Code, § ll-6-3(B) (2008). To obtain a Permit, a tattoo parlor, among other things, must be licensed as required by any state or county agency, must propose to operate in a location at least 1,200 feet from an existing tattoo parlor, body piercing salon, or school, and must “be compatible with surrounding uses, the General Plan, 2 and other recognized development plans or policies.” Id. at § 11-6-3(B)(2), (4). Mesa’s Planning and Zoning Board (“Board”), or a Planning Hearing Officer, reviews all requests for Permits and *245 recommends disposition to the City Council (“Council”), which decides whether to grant requests and impose additional conditions as necessary to fulfill the provisions and intent of Mesa’s zoning ordinance. Id. at §§ 11 — 6— 3,11-18-8(U)(2).
¶3 The Colemans are body artists who have owned and operated “Angel Tattoo,” a successful tattoo parlor located for many years in Nice, France. They wish to open an American branch of their business in a Mesa strip shopping center that includes restaurants, a hair salon, a massage studio, and other small businesses in the Dobson Ranch neighborhood. In July 2008, the Colemans initiated the preliminary review process for obtaining a Permit and formally applied for the Permit the following January. The Board’s staff reviewed the application, found the Colemans in compliance with Permit requirements imposed by the City Code, and recommended issuance of a Permit with conditions. 3 The Board reviewed the Colemans’ application and staff recommendations at a February 2009 meeting and ultimately voted 3-2 to urge denial of the application, voicing concerns that a tattoo parlor was not “appropriate” for the neighborhood. In March, the Council considered the application and heard from both proponents and opponents at a public meeting. Opponents presented no evidence but articulated concerns that a tattoo parlor in the suggested location might draw crime to the area and reduce property values. The Council voted 6-1 to deny the Permit application.
¶4 The Colemans sued Mesa in March 2010, alleging violations of their civil rights guaranteed under the state and federal constitutions and seeking declaratory and mandamus relief as well as monetary damages under 42 U.S.C. § 1983. Mesa filed a motion to dismiss the complaint pursuant to Arizona Rule of Civil Procedure (“Rule”) 12(b)(6) in June, arguing the complaint failed to state a claim on which relief could be granted. 4 After briefing and oral argument, the superior court granted the motion, concluding the Council’s decision “was a reasonable and rational regulation of land use.” This timely appeal followed.
DISCUSSION
¶ 5 Motions to dismiss test a complaint’s legal sufficiency.
Moretto v. Samaritan Health Sys.,
¶ 6 We review the grant of a motion to dismiss for an abuse of discretion.
Dressier v. Morrison,
¶ 7 The Colemans allege in their complaint that they are entitled to relief because the Council violated their state and federal constitutional rights to engage in free speech, receive equal protection under the law, and be afforded substantive due process. We address each basis in turn.
A. Free speech
¶ 8 The Colemans assert Mesa violated their state and federal free-speech rights to operate a tattoo parlor in the Dobson Ranch neighborhood because Mesa City Code § 11— 6-3(B), as applied to the Colemans, was not a reasonable time, place, or manner restriction. They argue the superior court erred by granting the motion to dismiss because the sufficiency of their complaint can be assessed only after development of a factual record. Mesa counters that the act and business of tattooing are not free-speech rights and, consequently, the court properly applied a rational basis standard of review to test the propriety of Mesa’s permitting process and decision on the Colemans’ application. Alternatively, Mesa contends that if the act and business of tattooing are protected speech rights, the permitting process and the Council’s decision survive the required heightened level of scrutiny. The superior court ruled in favor of Mesa, reasoning that the “Council’s finding that it would be appropriate and in the best interest of the community to deny the Application to establish a tattoo parlor at this location was a reasonable and rational decision based upon community concerns.”
¶ 9 To determine whether the Colemans state a sufficient claim against Mesa for violating their free-speech rights, we initially must decide whether engaging in the act and business of applying tattoos is such a right guaranteed by the state or federal constitutions. 5 Resolution of that issue will supply the appropriate legal framework to assess whether the Colemans’ complaint states a cognizable claim.
¶ 10 Article 2, Section 6, of the Arizona Constitution, provides, “[e]very person may freely speak, write, and publish on all subjects, being responsible for the abuse of that right.” The First Amendment to the United States Constitution, which is applicable to the states through the Fourteenth Amendment, prohibits the government from “abridging the freedom of speech, or of the press.”
Gitlow v. New York,
¶ 11 Constitutionally protected speech encompasses both “pure speech,” which comprises inherently expressive activities like writing and speaking,
7
and expressive or symbolic conduct, such as voting,
8
nude dancing,
9
wearing a black armband at school to protest government action,
10
using public streets to picket,
11
and displaying an American flag with a peace symbol affixed.
12
“The government generally has a freer hand in restricting expressive conduct than it has in restricting the written or spoken word.”
Texas v. Johnson,
¶ 12 During the relatively brief lifespan of tattoo jurisprudence, most courts addressing the issue have held that the process of tattooing is conduct without an expressive component and therefore is not entitled to protection under the First Amendment.
13
The reasoning in
Hold Fast Tattoo, LLC v. City of North Chicago,
The very nature of the tattoo artist is to custom-tailor a different or unique message for each customer to wear on the skin. The act of tattooing is one step removed from actual expressive conduct, which is similar to a sound truck, which enables each customer to express a particularized message, but the sound truck vehicle itself is not expressive____Similarly, the tattoo artist’s daily work may be used by customers to convey a message, but it is not protected by the First Amendment in and of itself. Because the act of tattooing fails the first prong of the test for First Amendment protection, there is no “message” to be understood by viewers and tattooing must also fail the second prong.
¶ 13 The Colemans ask us to follow the Ninth Circuit’s decision in
Anderson v. City of Hermosa Beach,
¶ 14 Identifying pure speech outside the spoken and written word can be difficult and may tempt a court to apply an I-know-ib-when-I-see-it test. From our review of cases, however, we glean that “pure speech” is characterized by an inherent expressiveness that extends beyond oral and written communication to any medium whose dominant function is expression of a thought,
*249
emotion, or idea.
14
Following this general principle, we agree with
Anderson
that tattoos constitute “pure speech” and are therefore entitled to full protection under the First Amendment. The sole purpose of a tattoo is to communicate thoughts, emotions, or ideas as rendered by the tattoo artist. As such, we do not discern a meaningful difference between, for example, Salvador Dali’s “The Persistence of Memory,” which clearly constitutes pure speech, and a tattoo of melting clocks merely because the former is painted on canvas while the latter is inked on a bicep.
See Anderson,
¶ 15 We likewise agree with the
Anderson
court that the process and business of tattooing fall within the category of pure speech rather than conduct. Tattoos are applied by needles through an electrically powered tattoo machine, often called a tattoo “gun.”
Anderson,
*250
¶ 16 Finally, because tattoos and the act of tattooing are pure speech, it follows that the business of tattooing — the “sale” of tattoos — also constitutes pure speech. As the
Anderson
court pointed out, the sale of a tattoo is inseparable from the tattoo itself as its creation depends on the prospective bearer’s willingness to collaborate with the tattoo artist and pay for it.
Id.
at 1063 (citing
Riley v. Nat’l Fed’n of the Blind of N.C., Inc.,
¶ 17 In sum, we hold that a tattoo, the act of tattooing, and the business of tattooing constitute pure speech entitled to the highest level of protection by A’ticle 2, Section 6, of the A’izona Constitution and the First Amendment to the United States Constitution. Accordingly, we need not apply the Spence test to determine whether these activities constitute protected expressive conduct. Instead, now that we have identified tattooing as pure speech subject only to reasonable time, place, or manner restrictions by government, we consider whether the Colemans sufficiently stated a claim that Mesa violated their free-speech rights.
¶ 18 Government restrictions on free speech are scrutinized differently depending on whether the restriction is eon-tent-based or content-neutral.
State v. Evenson,
¶ 19 The Colemans argue the superior court erred by dismissing their complaint *251 because “there is a gaping factual issue” whether Mesa’s application of its ordinance is narrowly tailored to achieve its legitimate interests. Mesa counters it has a legitimate interest in planning and regulating the use of commercial property and points out that, unlike the City of Hermosa Beach in Anderson, Mesa does not ban tattoo parlors but merely controls their locations. According to Mesa, it denied the Colemans’ application to operate in Dobson Ranch because a tattoo parlor at that location would be incompatible with the neighborhood.
¶ 20 The Colemans sufficiently state a claim that Mesa did not narrowly tailor application of its ordinance to achieve its legitimate interest in controlling the locations of tattoo parlors.
See Young v. Am. Mini Theatres, Inc.,
¶ 21 The Council minutes attached to the motion to dismiss do not evidence that the Colemans would be unable to demonstrate that Mesa could have achieved its goals by granting the Permit with recommended restrictions. Mesa relies on concerns expressed by neighbors at the Council meeting that crime rates and neighborhood property values would be negatively affected if a tattoo parlor operated at the Dobson Ranch location. As Mayor Smith stated during the meeting, however, the Council “has not heard any evidence that the tattoo business is detrimental to a neighborhood other than the perception.” Although we agree with Mesa it can appropriately consider citizens’ viewpoints in deciding whether a commercial business is appropriately located in a particular neighborhood,
see Aegis of Ariz., L.L.C. v. Town of Marana,
¶ 22 The Colemans may also show that Mesa failed the “narrowly tailored” requirement by demonstrating that Mesa City Code § ll-6-3(B) fails to sufficiently guide or limit the discretion of the Council. A time, place, or manner restriction does not fulfill the “narrowly tailored” requirement for constitutionally protected speech if it bestows unbridled discretion on government officials to grant or deny a permit or license.
Outdoor Sys., Inc. v. City of Mesa,
¶23 We are also unable to conclude as a matter of law that Mesa’s decision left open ample alternative opportunities for the Cole-mans to exercise their free-speech rights.
Ward,
¶ 24 In sum, the Colemans sufficiently allege that Mesa failed to narrowly tailor its Permit decision to further its legitimate interests and that the decision failed to leave open ample alternative means for the Cole-mans to operate a tattoo parlor in Mesa. The Colemans must be permitted to explore these issues through discovery and development of a factual record.
See Stummer,
B. Equal protection
¶25 The Colemans next argue the superior court erred by dismissing the claim that Mesa violated their state and federal equal protection rights 19 by requiring tattoo parlors to obtain Permits under conditions not imposed on other commercial enterprises. Mesa’s responsive arguments turn on its contention that engaging in the business of tattooing is not a free-speech right, a contention we reject today, see supra part A. Our determination that tattooing constitutes the exercise of free speech guides our resolution of the Colemans’ equal protection argument.
¶ 26 The free-speech guarantees of our state and federal constitutions are fundamental rights.
See Regan v. Taxation with Representation of Wash.,
¶ 27 The Colemans sufficiently state a claim for an equal protection violation by asserting that Mesa disparately treats tattoo parlors based on unfounded perceptions and stereotypes. Because the Colemans are capable of proving that Mesa City Code § 11— 6-3(B) “substantially burdened” their free-speech rights, Mesa bears the burden of demonstrating that the provision is narrowly drawn to achieve a compelling government interest, which outweighs the Colemans’ protected interests. Id. As previously explained, see supra ¶¶ 20-22, the slim record supporting the motion to dismiss fails to identify Mesa’s interests or demonstrate that the Code provision is narrowly tailored to achieve those interests. For this reason, a factual record is needed in order to assess the Colemans’ equal protection claim, and the court therefore erred by dismissing it as legally insufficient. In light of our decision, we need not address the parties’ additional arguments concerning equal protection.
C. Due process
¶ 28 The Colemans finally argue the superior court erred by dismissing their claim that Mesa violated their state and federal substantive due process rights 20 because Mesa’s “planning and zoning code approval criteria,” facially and as applied, did not sufficiently guide the Council’s discretion, the Council’s decision was based on perception rather than fact, and the Council acted unfairly.
¶ 29 Substantive due process under both the Arizona Constitution and the United States Constitution “provides heightened protection against government interference with certain fundamental rights,” including free-speech rights.
Standhardt v. Superior Court,
CONCLUSION
¶ 30 For the foregoing reasons, we hold that a tattoo, the act of tattooing, and the business of tattooing constitute pure speech entitled to the highest level of protection under our state and federal constitutions. The Colemans sufficiently allege in the complaint that Mesa infringed their free speech, equal protection, and substantive due process rights by applying an unreasonable time, place, or manner restriction on operating tattoo parlors in Mesa. The court therefore erred by dismissing the complaint for failing to state a claim on which relief can be granted. We reverse the judgment and remand for further proceedings.
Notes
. We use the term "tattoo parlor” rather than "tattoo studio” or “tattoo art studio” to be consistent with terminology used in the Mesa City Code.
. The "General Plan” is "[a] comprehensive plan ... providing for the future growth and improvement of the City of Mesa, including the general location and coordination of streets and highways, schools and recreation areas, public building sites, and other physical development, including general land use patterns.” Mesa City Code, § 9-6-1 (C) (2011).
. The Board staff recommended that Angel Tattoo take steps to limit loitering around the business, restrict its business days and hours, refuse to serve anyone under the age of 18, check the identification of anyone appearing under the age of 25, cooperate with Mesa police to identify known gang tattoos, refuse to apply gang or racist tattoos, and withhold services from anyone who appears under the influence of drugs or alcohol. The Colemans agreed to abide by these conditions.
. Although Mesa attached relevant parts of its City Code and minutes from the Council's April 2009 meeting to its motion, and the court relied on these documents in its ruling, because the documents were public records the court properly treated the motion as one to dismiss under Rule 12(b)(6) rather than one for summary judgment under Rule 56.
Strategic Dev. & Constr., Inc. v. 7th & Roosevelt Partners, LLC,
. The superior court’s position on this issue is unclear. At the hearing, the court stated it would assume that the act and business of tattooing are protected under the free speech provisions of the state and federal constitutions. In its written ruling, however, the court did not apply the heightened standard of review associated with the alleged violation of a constitutional right.
. Article 2, Section 6 is based on the free speech provision of the Washington Constitution.
Mountain States,
.
See, e.g., Bigelow v. Virginia,
.
Citizens United v. Fed. Election Comm’n,
- U.S.-,
.
Compare City of Erie v. Pap’s A.M.,
.
Tinker
v.
Des Moines Indep. Cmty. Sch. Dist.,
.
Shuttlesworth v. City of Birmingham, Ala.,
.
Spence v. Washington,
.
See Hold Fast Tattoo, LLC v. City of N. Chicago,
.
See Ward,
. We do not address the tattooing of animals or the application of tattoos as “permanent makeup,” as they are not at issue here. Moreover, no one possesses a constitutional right to tattoo someone against that person’s will.
. Our supreme court has departed from the federal test when measuring the constitutionality of
content-based
secondary effects regulations under Article 2, Section 6, of the Arizona Constitution in light of the broader protection provided by the state provision.
Stammer,
. For this reason, we disagree with the superior court’s ruling that Mesa's decision was reasonable “based upon community concerns.” The record before the court was unlike that in
Young,
. The Council minutes state, "Mayor Smith questioned the subjective manner in which the Council approaches the process for Council Use Permits, and he suggested that the decision was likely to be based on emotions and perceptions rather than the legality of the business____[He] recommended that the standards be raised and that judgments be based on facts rather than perceptions.”
.
See
Ariz. Const, art. 2, § 13 ("No law shall be enacted granting to any citizen, class of citizens, or corporation other than municipal, privileges or immunities which, upon the same terms, shall not equally belong to all citizens or corporations.’’); U.S. Const, amend. XIV, § 1 (“No State shall ... deny to any person within its jurisdiction the equal protection of the laws.”). The Arizona provision provides the same benefits as its federal counterpart.
Standhardt v. Superior Court,
. See Ariz. Const. art. 2, § 4 (“No person shall be deprived of life, liberty, or property without due process of law.”); U.S. Const. amend. XIV, § 1 ("No State shall ... deprive any person of life, liberty, or property, without due process of law ....”).
. We reject Mesa’s contention that its denial of the Permit must "shock the conscience" to constitute a deprivation of substantive due process. The shock-the-conscience standard applies to assess acts by government officials taken under legitimate authority; it does not apply to assess the constitutionality of legislative enactments.
See Cnty. of Sacramento
v.
Lewis,
