*This information is for Model City Tax Code purposes only

Local Option D

Special exemption for activities occurring on ______________________ (MILITARY RESERVATION). Replace Sec. 290 with:

Sec. ___-290.  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).