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I-3 - Taxation Act

Section 1175.39
Disposition versions

Full text
1175.39. The following operators are exempt from the public utility tax for a particular calendar year:
(a)  a municipality; and
(b)  a corporation all of the shares of the capital stock of which, or a partnership all of the interests in which, are held, throughout its last fiscal period that ended in the calendar year that precedes the particular calendar year, by
i.  a municipality,
ii.  a corporation all of the shares of the capital stock of which are held, directly or indirectly through one or more corporations or partnerships, by a municipality, or
iii.  a partnership all of the interests in which are held, directly or indirectly through one or more corporations or partnerships, by a municipality.
2005, c. 23, s. 261; 2022, c. 23, s. 154.
1175.39. A municipality is exempt from the public utility tax.
2005, c. 23, s. 261.
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