§ 4.18.248. Basis of tax on material fabricated by contractor for use in construction.

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When a contractor fabricates material for use in constructing any building or other improvement to real property, the taxes imposed by this chapter must be based upon the value of the material as fabricated, as if the contractor were purchasing it from another, and the tax must be paid by the contractor as if he were selling it to another.

(Ord. 1011 § 1 (part), 1987)

                    
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