Per A.R.S. 42-6052, the Municipal Tax Code Commission (MTCC) consists of a representative of the Department of Revenue and nine mayors or councilmembers of cities or towns that have adopted the Model City Tax Code. Five members are appointed by the Governor, two members are appointed by the President of the Senate and two members are appointed by the Speaker of the House of Representatives. The commission shall annually elect a chairman from among its members. No more than two members of the commission may be from the same city or town and their terms are three years.