*This information is for Model City Tax Code purposes only. Model City Tax Code Section 100.3 Retailers replaces Regulation 100.3 Retailers with an effective date of October 1, 2019.

*This information is for Model City Tax Code purposes only. (a) Gross income from the business activity of providing telecommunication services to consumers within this City shall not include: (1) charges for installation, maintenance, and repair of

*This information is for Model City Tax Code purposes only. (a) Refundable deposits shall be includable as gross income of the taxpayer for the month in which the deposits are forfeited by the lessee. (b) Nonrefundable deposits for cleaning, keys

*This information is for Model City Tax Code purposes only. **(Model Option #5A replaces the words "three (3)" with "two (2)": (a) The person who has less than three (3)/two (2) apartments, houses, trailer spaces, or other lodging spaces rented