K
*This information is for Model City Tax Code purposes only
Local Option K
Exempt construction contracting at Fort Huachuca. Replace Sec. ___-415(a)(2) with:
(2) However, gross income from the business activity of construction shall not include construction contracting derived from construction contracting activity occurring at Fort Huachuca.
(Local Option #K (continued)). Replace Sec. ___-416(b)(3) with:
(3) When the improved real property is located at Fort Huachuca, the sale of such improved real property is excluded from the tax imposed by this Section.
(Local Option #K (continued)). Replace Sec. ___-417(e) with:
(e) The tax imposed by this Section shall not apply to improved real property located at Fort Huachuca.
Cities/Towns that have adopted this Option: