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City code section
- A. A taxfiler reporting income using a long term construction contract method must file an additional tax return for the taxfiler’s income earned during the last license tax year, not later than the 15th day of the 4th month following the end of the prior license tax year during that either:
- 1. The taxfiler ceases to do business in the City; or
- 2. The taxfiler ceases to receive income from such long term construction contracts.
- B. Net income for such taxfiler must include apportioned income arising from all contracts completed during such license tax year.