1003. EXCISE TAX UPON GROSS RECEIPTS OF ALL OTHER PRIME CONTRACTORS.

A 2% contractor’s excise tax is imposed on the total gross receipts of prime contractors engaged in contracts for realty improvements within the Reservation except for those qualifying contractors taxed pursuant to Section 1002. Except as provided in Section 1002 and 1006, subcontractor’s gross receipts will not be subject to the contractors excise tax.

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