Model City Tax Code and Regulations

The Model City Tax Code is a uniform sales and use tax act which has been adopted by most Arizona cities and all of the large ones. Authorized options are available within the Code, so some variations exist between cities but, in general, municipal sales and use tax provisions are uniform throughout the state. The Code is similar to the State rules in many ways but contains some significant differences. 

The state's larger cities administer all of their tax functions independent of the Arizona Department of Revenue.

Several city versions are below. The Glendale regulations are contained in its use tax section.

• Phoenix Sales and Use Tax Code

• Tucson Sales and Use Tax Code

• Tempe Sales and Use Tax Code

• Glendale City Code-Sales and Use Tax Code (at Ch. 21.1)

• Scottsdale Sales and Use Tax Code

• Mesa Sales and Use Tax Code (at § 5-10)

• Flagstaff Sales and Use Tax Code

• Chandler City Code-Sales and Use Tax Code (at Ch. 62)