Tax Policy Committee Documents

Model City Tax Code Proposed Revisions

ATRA's Tax Policy Committee works closely with Arizona's cities and towns and the Arizona League of Cities and Towns, reviewing all proposed amendments to the Model City Tax Code (MCTC) prior to adoption by the Municipal Tax Code Commission (MTCC). Below is a list of amendments that were initially proposed by the cities and towns, and with the hard work of the Tax Practitioner's Committee, were favorably amended to preserve the rights of taxpayers.