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
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.