T

Print Friendly, PDF & Email

*This information is for Model City Tax Code purposes only

 

Local Option T

Exempt certain rental to subsidiaries.  Replace Sec. ___-445(i) with:

(i) Exempt from the tax imposed by this Section is gross income derived from the rental, leasing, or licensing of real property to a corporation; provided that the lessor's aggregate holdings in the lessee corporation amount to at least eighty percent (80%) of the voting stock of the lessee corporation.

 

<Back to Options by City

Sierra Vista

Sierra Vista Transaction Privilege Tax & Use Tax Rates

City/town name:       sierra vista    city code: sr business code tax rate county: coh

Scottsdale

Scottsdale Transaction Privilege Tax & Use Tax Rates

City/town name:  scottsdale    city code: sc business code tax rate county: mar

Pima

Pima Transaction Privilege Tax Rates

City/town name:          pima    city code: pm business code tax rate county: gra

Glendale

Glendale Transaction Privilege Tax & Use Tax Rates

City/town name:  glendale    city code: ge business code tax rate county: mar

Avondale

Avondale Transaction Privilege Tax & Use Tax Rates

City/town name: avondale    city code: av business code tax rate county: mar
Cities/Towns that have adopted this Option:
Avondale
Glendale
Pima
Scottsdale
Sierra Vista