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Notwithstanding provisions contained elsewhere in this article, 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 article when the transaction or activity occurs on Davis Monthan Air Force Base:
(1) Construction contracting on the base.
(2) Providing telecommunication or utility service to customers on the base.
(3) Retail sales and restaurant activity at locations on the base.
(4) Storage or use of tangible personal property by persons residing on the base.*
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 7446, § 2.3, 7-2-90; Ord. No. 10040, § 1, 9-20-04)
*Note-- Section 5 of Ord. No. 10040 states that § 19-290(4) is effective retroactively to July 1, 2003.