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2. If not received at the seller's place of business,the location where the purchaser or the purchaser's <br /> donee, designated as such by the purchaser, receives the digital product, including the location <br /> indicated by instructions for delivery to the purchaser or donee, known to the seller; <br /> 3. If the location where the purchaser or the purchaser's donee receives the digital product is not <br /> known,the purchaser's address maintained in the ordinary course of the seller's business when use of <br /> this address does not constitute bad faith; <br /> 4. If no address for the purchaser is maintained in the ordinary course of the seller's business,the <br /> purchaser's address obtained during the consummation of the sale, including the address of a <br /> purchaser's payment instrument, if no other address is available, when use of this address does not <br /> constitute bad faith; and <br /> 5. If no address for the purchaser is obtained during the consummation of the sale, the address where <br /> the digital good or digital code is first made available for transmission by the seller or the address from <br /> which the digital automated service or service described in RCW 82.04.050(2)(g) or(6)(b)was provided, <br /> disregarding for these purposes any location that merely provided the digital transfer of the product <br /> sold. <br /> D. If none of the methods in subsection C of this section for determining where the delivery of digital <br /> products occurs are available after a good faith effort by the taxpayer to apply the methods provided in <br /> subsections (C)(1)through (5) of this section,then the city and the taxpayer may mutually agree to <br /> employ any other method to effectuate an equitable allocation of income from the sale of digital <br /> products.The taxpayer will be responsible for petitioning the city to use an alternative method under <br /> this subsection D.The city may employ an alternative method for allocating the income from the sale of <br /> digital products if the methods provided in subsections (C)(1) through (5) of this section are not available <br /> and the taxpayer and the city are unable to mutually agree on an alternative method to effectuate an <br /> equitable allocation of income from the sale of digital products. <br /> E. For purposes of subsections (C)(1) through (5) of this section,"receive" has the same mcbaning as i <br /> RCW 82.32.730. the following definitions apply: <br /> 1. "Digital automated services," "digital codes," and "digital goods" have the same meaning as in RCW <br /> 82.04.192; <br /> 2. "Digital products" means digital goods, digital codes, digital automated services, and the services <br /> described in RCW 82.04.050 (2)(g) and (6)(c); and <br /> 3. "Receive" has the same meaning as in RCW 82.32.730. <br /> F. Gross income derived from activities taxed as services and other activities taxed under Section <br /> 3.24.050(A)(7) shall be apportioned to the city by multiplying apportionable income by a fraction, the <br /> numerator of which is the payroll factor plus the service-income factor and the denominator of which is <br /> two. <br /> lc 2019 ORDINANCE: Business and Occupation Tax Page 24 of 40 <br />