Model City Tax Code

Seal Arizona Department of Revenue

   The Arizona Department of Revenue does not collect taxes for all cities within Arizona. The cities that collect their own taxes are commonly referred to as "Non-Program Cities". Non-Program cities collect and administer their own taxes, which are reported on their own tax forms. The state/county and program cities must still be reported and remitted to the state. See the Tax Rate Tables for the State/County and Program City tax rates.