Michael G. Galloway,
Attorney at Law, PLLC

Arizona Tax home page




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.


1996-2014 Michael G. Galloway

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