Arizona tax-code commission reapproves several model-code amendments, repeals narrow rental-occupancy classification
Dec 12, 2025
The Model City Tax Code Commission reapproved multiple amendments to align the model city tax code with state law—including exemptions for life‑care contracts, streaming services and school application software—and voted to repeal a rarely used rental‑occupancy classification; each measure passed by roll call.
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The Model City Tax Code Commission on an expedited agenda reapproved a batch of amendments to the model city tax code and repealed a narrow rental‑occupancy classification, saying the changes align municipal tax language with state law and ease compliance for taxpayers.
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