ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.
Customer Notice: To schedule an appointment, please contact us at [email protected].
Local Option S
Exempt lodging rental (except for rental to transients, if you have NOT chosen Model Option #6). IF YOU HAVE NOT CHOSEN MODEL OPTION #6, Replace Sec. ___-445(h) with:
(h) Except as may be provided in another Section of this Chapter, the tax prescribed by this Section shall not include gross income from the rental, leasing, or licensing of lodging or lodging space to an individual who resides therein.
(Local Option #S (continued)). IF YOU HAVE CHOSEN MODEL OPTION #6, Replace Sec. ___-445(h) with:
(h) The tax prescribed by this Section shall not include gross income from the rental, leasing, or licensing of lodging or lodging space to an individual who resides therein.
(Local Option #S (continued)). Replace Reg. ___-200.1(b) with:
(Reserved)