(Reserved for Local Option #D)

Section Number

*This information is for Model City Tax Code purposes only.


Exclusion of certain activities occurring on __________________ (MILITARY RESERVATION).

Notwithstanding provisions contained elsewhere in this Chapter, gross income derived from the following transactions and activities that would be considered taxable, occurring elsewhere in the City, shall be deemed exempt from the taxes imposed by this Chapter when the transaction or activity occurs on ___________________ (MILITARY RESERVATION):

(1) construction contracting on _________________ (MILITARY RESERVATION).

(2) providing telecommunication or utility service to customers on _________________ (MILITARY RESERVATION).

(3) retail sales and restaurant activity at locations on _________________ (MILITARY RESERVATION).

(4) storage or use of tangible personal property by persons residing on _________________ (MILITARY RESERVATION).)++