Proposed Amendments for the Municipal Tax Code Commission

Per A.R.S. 42-6052 amended in June 2020 and effective August 2020, the Municipal Tax Code Commission (MTCC) shall meet on the call of the chairman, at the request of four or more of its members or in response to any proposed amendment from a city or town, a taxpayer or the Arizona Department of Revenue following these steps:

• hold an informational public hearing to review and receive comments on proposed amendments, at least, 60 days prior to adoption and, at least, 30 days after receiving proposed amendments.
• the department shall post the proposed amendment, meeting notice and meeting agenda on the department's official website at least thirty days before the informational public hearing.
• the department shall provide a legal analysis of the proposed amendment to the commission at the informational public hearing.
• the commission shall consider any information and testimony presented at the hearing, may require changes to the language presented at the hearing and may require changes to the language presented by the city, town, taxpayer or the department.
• the department shall post the proposed amendment with any required changes on the department's official website no later than five days after the date of the informational public hearing.
• at least sixty days after the commission receives a proposed amendment, the commission shall hold a public hearing to consider any information and testimony presented at the informational public hearing, if one was requested, and to consider adopting the proposed amendment.
• if the commission adopts the proposed amendment, the Department of Revenue shall update the official copy of the Model City Tax Code to reflect the amendment adopted by the commission no later than ten days after the hearing.

1) Amend a Section or Regulation in the Model City Tax Code:

• 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 ADOR's City Services Team 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 and providing an assigned City Services Team member for follow-up assistance.

ADOR is required to provide legal analysis of the proposed amendment to the commission at the informational public hearing.   In an ongoing effort to engage with and inform the public of city and town tax issues, we would appreciate your written feedback.  We will review all comments that are received by the noted due dates and make any appropriate revisions before presenting the final documents at the informational public hearing.

Please submit your comments according to the subject matter of the draft to the following contacts.

Email City Services: [email protected]

Comments are due on or before: There are no Municipal Tax Code Commission Hearings scheduled at this time.

The comment periods are closed for the following documents: None