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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 chapter when the transaction or activity occurs on Davis Monthan Air Force Base:
(1) Providing telecommunication or utility service to customers on the base.
(Ord. No. 6926, § 1.B, 4-18-88)