Exempting governments from the tax on gross receipts from the short-term lease or rental of heavy equipment property; and repealing a requirement that a person with gross receipts subject to tax to report certain information to the county or municipal corporation where the heavy equipment rental business is located.

Statutes affected:
Text - First - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations: 20-609 Local Government
Text - Third - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations: 20-609 Local Government