Proposed Amendments to the Model City Tax Code

1) A city or town, taxpayer, or ADOR may propose an amendment to a Section or Regulation in the Model City Tax Code for the MTCC’s consideration. MTCC staff recommends that submissions follow these steps:

• Strikethrough when removing text: When amending words or portions of words, strike-out the entire word, insert one blank space, then underline the new version of the word. (It can be difficult to decipher what you mean if you just strike-out letters within a word.)
• Underlining when adding new text: Show new language by underlining the text. All new Section numbers, headings, and text shall be underlined.  Place new text after strikethrough.
• Do not track changes: Do not turn on Track Changes under Tools in Microsoft Word. Files created with Track Changes cannot be imported properly.

2) Submit a copy of the proposed amendment (including strikethrough language to be removed and underlined language to be added) to MTCC staff at [email protected] as an attached document.

3) The following information should be included in the email communication:

• Date submitted: (mm,dd,yyyy)
• Submitter's name:
• Representing organization name or city name, if applicable:
• Submitter's telephone number:
• Submitter's email address:
• Model City Tax Code Section or Regulation to amend:
• Benefits of the suggested amendment:
• Additional notes, if applicable:

4) Upon receipt of email, an email response will be returned to the sender confirming receipt of the submission.

MTCC members and staff will endeavor to review all public comments that are received on proposed amendments before they are heard in a scheduled Commission meeting. Direct all comments to MTCC staff at [email protected].