*This information is for Model City Tax Code purposes only.
Model City Tax Code Section 100.5 Remediation Contracting replaces Regulation 100.5 Remediation Contracting with an effective date of October 1, 2019.
The following activities are considered remediation contracting and are exempt:
(a) excavation, transportation, treatment, and/or disposal of contaminated soil for purposes of site remediation (rather than characterization);
(b) installation of groundwater extraction and/or injection wells for purposes of groundwater remediation;
(c) installation of pumps and piping into groundwater extraction wells for remediation purposes;
(d) installation of vapor extraction wells for the purpose of soil or groundwater remediation;
(e) construction of remediation systems, such as groundwater treatment plants, vapor extraction systems, or air injection systems;
(f) connection of remediation systems to utilities;
(g) abandonment of groundwater or vapor extraction wells;
(h) removal/demolition of remediation systems;
(i) capping/closure construction activities;
(j) service or handling charges for subcontracted remediation contracting activities.