|

Choosing local options
adds or substitutes language to the Model City Tax Code.
Choosing model options omits language from the Model City Tax Code.
These charts reflect
those cities and towns which have adopted the various options as of
the date indicated on the chart.
For and explanation of Codes click here. 
LOCAL OPTIONS
Rev. 11/2011
|
| CITIES & TOWNS |
A |
B |
C |
D |
E |
F |
G |
H |
J |
K |
M |
N |
P |
Q |
R |
S |
T |
U |
V |
W |
X |
Z |
AA |
BB |
CC |
DD |
EE |
FF |
GG |
HH |
JJ |
KK |
LL |
MM |
NN |
OO |
| Apache Junction |
|
|
|
|
|
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
V |
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Avondale |
|
|
|
|
|
F |
|
|
|
|
|
|
|
Q |
|
|
T |
|
V |
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Benson* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Bisbee* |
|
|
|
|
|
|
|
|
J |
|
|
|
P |
Q |
|
|
|
|
|
|
X |
|
AA |
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Buckeye* |
A |
|
|
|
E |
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
|
|
|
|
AA |
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Bullhead City |
|
|
|
|
E |
|
|
H |
|
|
|
N |
|
|
|
S |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LL |
|
|
|
| Camp Verde* |
|
|
|
|
|
|
|
H |
|
|
|
N |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HH |
|
|
|
|
|
|
| Carefree* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
AA |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Casa Grande* |
A |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
V |
W |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Cave Creek* |
|
|
|
|
E |
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
|
|
|
|
AA |
|
|
|
|
|
GG |
HH |
|
|
|
|
|
|
| Chandler |
|
|
|
|
E |
|
|
H |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
JJ |
|
LL |
|
|
|
| Chino Valley* |
|
|
|
|
|
|
|
H |
|
|
|
|
|
Q |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LL |
|
|
|
| Clarkdale* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Clifton* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Colorado City* |
|
|
|
|
|
|
|
H |
|
|
|
|
|
Q |
|
|
|
|
|
W |
|
|
|
|
|
|
|
|
GG |
HH |
|
|
|
|
|
|
| Coolidge* |
|
|
|
|
|
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
JJ |
|
|
|
|
|
| Cottonwood* |
|
|
|
|
E |
|
|
H |
|
|
|
|
|
Q |
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Dewey-Humboldt* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Douglas |
|
|
|
|
|
|
|
H |
|
|
|
N |
P |
Q |
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Duncan* |
A |
B |
C |
|
|
|
|
|
J |
|
M |
|
|
|
R |
|
|
|
|
|
|
|
AA |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Eagar* |
|
B |
|
|
E |
|
G |
H |
|
|
|
|
|
Q |
|
|
|
|
V |
|
|
Z |
|
|
|
|
|
|
GG |
|
JJ |
|
|
|
|
|
| El Mirage* |
|
|
|
|
|
|
|
H |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Eloy* |
|
|
C |
|
E |
|
|
|
|
|
|
|
|
Q |
|
|
|
|
V |
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Flagstaff |
|
|
|
|
E |
|
|
|
|
|
|
|
P |
|
|
S |
|
|
|
|
|
|
|
|
|
DD |
EE |
FF |
GG |
|
|
|
|
|
|
|
| Florence* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Fountain Hills* |
A |
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
JJ |
|
|
|
|
|
| Fredonia* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Gila Bend* |
|
B |
|
|
E |
|
G |
H |
|
|
|
|
P |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
LL |
|
|
|
| Gilbert* |
|
B |
|
|
E |
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Glendale |
|
|
|
|
|
F |
|
H |
|
|
|
|
|
|
|
|
T |
|
|
|
|
|
|
|
CC |
DD |
|
|
GG |
|
JJ |
|
LL |
|
|
|
| Globe* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
S |
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Goodyear* |
|
|
|
|
E |
|
|
|
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
|
|
LL |
|
|
|
| Guadalupe* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Hayden* |
|
B |
|
|
E |
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Holbrook* |
|
|
|
|
E |
|
G |
H |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Huachuca City* |
|
|
|
|
E |
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
|
W |
|
|
|
|
CC |
|
|
|
GG |
|
|
|
|
|
|
|
| Jerome* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
S |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
OO |
| Kearny |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
S |
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Kingman* |
|
|
|
|
|
|
|
|
|
|
|
N |
|
|
|
S |
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
HH |
JJ |
|
|
|
|
|
| Lake Havasu City* |
A |
|
|
|
E |
|
G |
|
|
|
|
N |
|
Q |
|
S |
|
|
|
|
|
|
AA |
|
|
DD |
|
|
GG |
|
JJ |
|
LL |
MM |
|
OO |
| Litchfield Park* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Mammoth* |
|
|
|
|
|
|
|
|
|
|
|
N |
|
|
|
|
|
|
|
W |
|
|
AA |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Marana* |
|
|
|
|
E |
|
|
|
|
|
|
|
|
Q |
|
S |
|
|
|
|
|
|
|
|
|
|
|
|
GG |
HH |
|
|
|
|
|
|
| Maricopa* |
A |
|
|
|
|
|
|
H |
|
|
|
|
|
|
|
|
|
|
|
W |
|
Z |
AA |
|
|
|
|
|
GG |
HH |
JJ |
|
|
|
|
|
| Mesa |
|
|
|
|
E |
F |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
CC |
|
|
|
GG |
|
JJ |
|
LL |
|
|
|
| Miami* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Nogales |
|
|
|
|
E |
|
|
|
J |
|
M |
|
|
|
R |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Oro Valley* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
Q |
|
S |
|
|
|
|
X |
|
AA |
|
CC |
DD |
|
|
GG |
|
|
|
|
|
|
OO |
| Page* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
HH |
JJ |
|
|
|
|
|
| Paradise Valley* |
|
B |
|
|
E |
|
|
H |
|
|
|
|
|
Q |
|
|
|
|
|
|
|
|
AA |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Parker* |
A |
B |
|
|
|
|
|
|
|
|
|
N |
|
|
|
S |
|
|
V |
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Patagonia* |
|
|
|
|
|
|
|
|
J |
|
M |
|
P |
Q |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Payson* |
|
B |
|
|
E |
|
|
|
|
|
|
|
|
Q |
|
S |
|
|
|
|
|
|
|
|
CC |
DD |
|
|
|
|
|
|
|
|
|
|
| Peoria |
|
|
|
|
E |
F |
|
H |
|
|
|
|
|
Q |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
JJ |
|
|
|
|
|
| Phoenix |
|
|
|
|
|
|
|
|
|
|
|
|
|
Q |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HH |
|
|
LL |
|
NN |
|
| Pima* |
A |
|
|
|
|
|
|
|
|
|
|
N |
|
|
|
|
T |
|
|
W |
|
Z |
AA |
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Pinetop-Lakeside* |
|
|
|
|
E |
|
|
H |
|
|
|
N |
|
|
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Prescott |
|
|
|
|
E |
|
|
|
|
|
|
N |
P |
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
GG |
|
|
|
LL |
|
|
|
| Prescott Valley* |
|
|
|
|
|
|
|
|
|
|
|
N |
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
HH |
|
|
|
|
|
|
| Quartzsite* |
|
|
|
|
E |
|
G |
H |
|
|
|
N |
|
|
|
S |
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
HH |
JJ |
|
|
|
|
|
| Queen Creek* |
|
|
|
|
|
|
|
H |
|
|
|
|
|
|
|
|
|
|
|
W |
|
|
|
|
|
|
|
|
|
HH |
|
|
|
|
|
|
| Safford* |
|
|
|
|
|
|
|
H |
|
|
|
N |
P |
Q |
|
S |
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Sahuarita* |
|
|
|
|
|
|
G |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
AA |
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| St. Johns* |
|
|
|
|
E |
|
|
H |
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| San Luis |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Scottsdale |
|
|
|
|
E |
|
|
|
|
|
|
|
P |
|
|
|
T |
|
|
W |
|
|
|
|
|
|
|
|
|
HH |
|
|
LL |
|
|
|
| Sedona* |
|
|
|
|
|
|
G |
|
J |
|
|
N |
|
|
|
S |
|
|
|
|
|
|
AA |
|
|
|
|
|
|
HH |
|
|
|
|
|
|
| Show Low* |
|
|
|
|
|
|
|
|
|
|
|
N |
|
|
|
S |
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Sierra Vista* |
|
|
|
|
|
|
|
|
|
K |
|
|
P |
|
|
|
T |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LL |
|
|
|
| Snowflake* |
|
|
|
|
|
|
|
H |
J |
|
|
|
|
|
|
S |
|
|
|
W |
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Somerton |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| South Tucson* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Springerville* |
|
|
|
|
E |
|
|
H |
|
|
|
|
|
Q |
|
|
|
|
V |
|
|
Z |
|
|
|
|
|
|
GG |
|
|
|
|
|
|
OO |
| Star Valley* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Superior* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
S |
|
|
V |
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Surprise* |
|
|
|
|
|
|
|
H |
|
|
|
|
P |
Q |
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Taylor* |
|
B |
|
|
|
|
|
|
|
|
|
N |
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Tempe |
|
|
|
|
E |
F |
|
H |
|
|
|
|
|
|
|
|
|
|
|
|
X |
|
|
|
|
|
|
|
GG |
|
|
KK |
|
|
|
|
| Thatcher* |
|
|
|
|
|
|
G |
|
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
AA |
|
|
|
|
|
|
|
|
|
|
|
|
|
| Tolleson* |
|
|
|
|
E |
|
G |
|
J |
|
|
|
|
|
|
|
|
|
V |
|
|
|
AA |
|
CC |
|
|
|
GG |
|
|
|
|
|
|
|
| Tombstone* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Tucson |
A |
|
C |
D |
E |
F |
G |
H |
|
|
M |
|
|
|
|
S |
|
|
|
W |
X |
|
AA |
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Tusayan* |
|
|
|
|
|
|
|
H |
|
|
|
|
|
|
|
S |
|
|
|
|
|
Z |
AA |
|
|
|
|
|
GG |
|
|
|
LL |
|
|
|
| Wellton* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Wickenburg* |
|
|
|
|
E |
|
|
|
|
|
|
|
P |
Q |
|
|
|
|
V |
|
|
|
|
|
|
DD |
|
|
GG |
|
|
|
|
|
|
|
| Willcox* |
A |
B |
|
|
E |
|
G |
H |
J |
|
|
N |
|
|
|
S |
|
|
V |
W |
|
|
AA |
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Williams* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Winkelman* |
|
B |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DD |
|
|
|
|
|
|
|
|
|
|
| Winslow* |
|
|
|
|
E |
|
|
H |
|
|
M |
|
|
Q |
R |
S |
|
|
|
|
|
|
AA |
|
|
|
|
|
GG |
|
|
|
LL |
|
|
|
| Youngtown* |
|
B |
|
|
E |
|
|
|
|
|
M |
|
|
|
R |
|
T |
|
|
|
|
|
|
|
|
|
|
|
GG |
|
|
|
|
|
|
|
| Yuma* |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
V |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
* Participates in State Collection System Through Adoption
of Appendix I
B = See individual city page for
explanation
Cities in Blue
= Cities that have supplementary local audit authority through adoption
of Appendix IV
Web.
Rev. Date: 11-1-2011
©2002 Model City Tax
Code
All rights reserved.
|