*This information is for Model City Tax Code purposes only Model City Tax Code Section 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans replaces Regulation 100.4 Out-of-City/Out-of-State Sales: Sales to Native Americans with an

*This information is for Model City Tax Code purposes only. The following activities, when performed by a municipality, are considered to be activities of a person engaged in business for the purposes of this Chapter, and not excludable by reason of

*This information is for Model City Tax Code purposes only. (a) Equity requirements. In order to qualify for exclusion under Section ___-270, a proprietary club must actually be owned by the members. For the purposes of qualification, a club will be

*This information is for Model City Tax Code purposes only. **(Reg. ___-120.1. is repealed, with an effective date of July 1, 2013.

*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.

*This information is for Model City Tax Code purposes only. In cases where the tangible personal property is rented, leased, or licensed with an operator provided by the lessor, the charge for the operator shall not be includable in the gross income

*This information is for Model City Tax Code purposes only. (a) Delivery and installation charges in connection with the rental, leasing, and licensing of tangible personal property are exempt from the tax imposed by Section ___-450; provided that

*This information is for Model City Tax Code purposes only. (a) Membership, admission, or other fees charged by any rental club or limited access lessor are considered part of taxable gross income. (b) Gross income from rental, leasing, or licensing

*This information is for Model City Tax Code purposes only. (a) The term "semi-permanently or permanently installed" means that the item of tangible personal property has and is expected to have at the time of installation a permanent location at the

*This information is for Model City Tax Code purposes only. (a) Room and board. (1) Rooming houses, lodges, or other establishments providing both lodging and meals, shall maintain a record of the separate charges made for the lodging and the meals.