*This information is for Model City Tax Code purposes only. (a) Certain rentals, leases, and licenses for use in connection with construction contracting. Rental, leasing, or licensing of earthmoving equipment with an operator shall be deemed

*This information is for Model City Tax Code purposes only. (a) Computerized Printing. Computerized versions of all items which would be taxable under Section ___-425 if performed without computerized assistance are considered taxable under that

*This information is for Model City Tax Code purposes only. (a) Book publishing shall not be considered publication of newspapers, magazines, or other periodicals for purposes of this Chapter. Sales of books shall be deemed retail sales. The printing

*This information is for Model City Tax Code purposes only. (a) Certain rentals, leases, and licenses for use in connection with construction contracting. Rental, leasing, or licensing of earthmoving equipment with an operator shall be deemed

*This information is for Model City Tax Code purposes only. (a) Charges for transfer of tangible personal property included in the gross income of the business activity of persons engaged in the following business activities shall be deemed only as

*This information is for Model City Tax Code purposes only. For the purposes of this Chapter, transactions involving improvements to, or sales of, real property are designated into one of the following categories, and these categorizations shall

*This information is for Model City Tax Code purposes only. The hiring of mobile equipment (cranes, airplanes, limousines, etc.) is deemed rental, leasing, or licensing for use of tangible personal property whenever the charge is for a fixed sum or

*This information is for Model City Tax Code purposes only. If a taxpayer collects taxes in excess of the combined tax rate from any customer in any transaction, all such excess tax shall be paid to the taxing jurisdictions in proportion to their

*This information is for Model City Tax Code purposes only. Gratuities charged by or collected by persons subject to the tax imposed by Section ___-455 may be excluded from gross income if: (1) such charge is separately stated upon the bill, invoice

*This information is for Model City Tax Code purposes only. For the purposes of illustration only, and not by way of limitation, the following are provided as examples of local advertising subject to the tax: (1) retail sales and rental