*This information is for Model City Tax Code purposes only
Local Option GG
Tax municipal utility services to out-of-City customers where such service is not subject to an "equivalent excise tax". Replace Sec. ___-480(a)(2) with:
(2) consumers or ratepayers of this City, whether within the City or without, to the extent that this City provides such persons utility services, excluding consumers or ratepayers who are residents of another city or town which levies an equivalent excise tax upon this City for providing such utility services to such persons.
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