Customer Notice: To schedule an appointment, please contact us at [email protected].

The Department is currently experiencing intermittent service issues with its phone system and longer than usual wait times. Technical experts are actively working to resolve the situation. We apologize for any inconvenience.

MCTC Archive

*This information for Model City Tax Code purposes only

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Municipal Tax Hearing Office

The decisions of the Municipal Tax Hearing Office (MTHO) are presented for informational purposes only.

Written Interpretations of the Model City Tax Code

City/Town Procedures for Requests for Interpretations of the Model City Tax Code

MCTC Archive

*This information for Model City Tax Code purposes only

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Municipal Tax Hearing Office

Written Interpretations of the Model City Tax Code

Arizona Department of Revenue