Municipal Tax Code Commission

Pursuant to A.R.S. §§ 42-6003 and 42-6052, the Municipal Tax Code Commission (MTCC) approves amendments to the Model City Tax Code and adjudicates tax disputes between cities that could not be independently resolved.

The MTCC is made up of 7 members: 1 representative from the Arizona Department of Revenue (i.e., the Director) and 6 mayors or councilmembers from various cities and towns.

Five are appointed by the Governor, and two each from the Senate President and the Speaker of the House. No more than two members may be from the same city or town, and each have a term of three years.

Proposed amendments, copies of agendas and copies of notices can be sent to MTCC staff at [email protected].