Ordinance 3711-19 - Laserfiche WebLink

percent.This subsection includes, among others, and without limiting the scope hereof(whether or not title to material used in the performance of such business passes to another by accession, merger or other than by outright sale), persons engaged in the business of developing or producing custom software or of customizing canned software, producing royalties or commissions, and persons engaged in the business of rendering any type of service which does not constitute a sale at retail, a sale at wholesale, or a retail service. B. The gross receipts tax imposed in this section shall not apply to any person whose gross proceeds of sales,gross income of the business, and value of products, including byproducts, as the case may be, from all activities conducted within the city during any calendar year is equal to or less than twenty thousand dollars, or is equal to or less than five thousand dollars during any quarter if on a quarterly reporting basis. (Ord. 3175-10§ 5C, 2010: Ord. 2810-04§ 1 (part), 2004) 3.24.070 Multiple activities credit when activities take place in one or more cities with eligible gross receipt taxes. A. Persons who engage in business activities that are within the purview of two or more subsections of Section 3.24.050 shall be taxable under each applicable subsection. B. Notwithstanding anything to the contrary herein, if imposition of the city's tax would place an undue burden upon interstate commerce or violate constitutional requirements, a taxpayer shall be allowed a credit to the extent necessary to preserve the validity of the city's tax, and still apply the city tax to as much of the taxpayer's activities as may be subject to the city's taxing authority. C. To take the credit authorized by this section, a taxpayer must be able to document that the amount of tax sought to be credited was paid upon the same gross receipts used in computing the tax against which the credit is applied. D. Credit for Persons That Sell in the City Products tThat tThey extract or mManufacture. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid (1) with respect to the manufacturing of the products sold in the city, and (2) with respect to the extracting of the products, or the ingredients used in the products, sold in the city.The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. E. Credit for Persons That Manufacture Products in the City Using Ingredients They Extract. Persons taxable under the manufacturing classification with respect to manufacturing products in this city shall be allowed a credit against those taxes for any eligible gross receipts tax paid with respect to extracting the ingredients of the products manufactured in the city.The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the manufacturing of those products. F. Credit for Persons That Sell Within the City Products That They Print, or Publish and Print. Persons taxable under the retailing or wholesaling classification with respect to selling products in this city shall be allowed a credit against those taxes for any eligible gross receipts taxes paid with respect to the printing, or the printing and publishing, of the products sold within the city.The amount of the credit shall not exceed the tax liability arising under this chapter with respect to the sale of those products. ILE 2019 ORDINANCE: Business and Occupation Tax Page 22 of 40