Notwithstanding any other provision of this Article 21, a person or combined group exempt from payment of the gross receipts tax under Section 954.1 of Article 12-A-1, as amended from time to time, shall also be exempt from payment of the Early Care and Education Commercial Rents Tax.
(Added by Proposition C, 6/5/2018, Eff. 7/20/2018, Oper. 1/1/2019)