*This information is for Model City Tax Code purposes only. ++(Local Option #NN: Sec.___--265. Tax credit offset for cable license fees. Notwithstanding all other provisions of this tax code, there shall be allowed as an offset, up to amount of tax

*This information is for Model City Tax Code purposes only. Model City Tax Code Section 280 is repealed effective April 1, 2019. ++(Local Option #B: Sec. ___-280. Exclusion of transactions with specified governmental agencies. Notwithstanding

*This information is for Model City Tax Code purposes only. ++(Local Option #C: Sec. ___-285. Determination of gross income: moratorium on certain taxes relating to certain real property. (a) A "moratorium period of 'X' years" means that consecutive

*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

*This information is for Model City Tax Code purposes only. The method of reporting chosen by a taxpayer, as provided in Section ___-520, necessitates the following adjustments to gross income for all purposes under this Chapter: (a) Cash basis -

*This information is for Model City Tax Code purposes only. The Tax Collector may examine any transaction, reported or unreported, if, in his opinion, there has been or may be an evasion of the taxes imposed by this Chapter and to estimate the amount

*This information is for Model City Tax Code purposes only. (a) Gross income includes: (1) the value proceeding or accruing from the sale of property, the providing of service, or both. (2) the total amount of the sale, lease, license for use, or

*This information is for Model City Tax Code purposes only. In transactions between affiliated companies or persons, or in other circumstances where the relationship between the parties is such that the gross income from the transaction is not

*This information is for Model City Tax Code purposes only. (a) The following items are not included in gross income: (1) Cash discounts allowed by the vendor for timely payment, but only discounts allowed against taxable gross income. (2) The value

*This information is for Model City Tax Code purposes only. a) When tax is separately charged and/or collected. The total amount of gross income shall be exclusive of combined taxes only when the person upon whom the tax is imposed shall establish to