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34. "Individual" means any individual who, under the usual common law rules applicable in <br /> determining the employer-employee relationship, has the status of an employee of that taxpayer. <br /> 45. "Customer" means a person or entity to whom the taxpayer makes a sale or renders services or <br /> from whom the taxpayer otherwise receives gross income of the business. <br /> 56. "Customer location" means the following: .•• - : - • •- <br /> a. For a customer not engaged in business, if the service requires the customer to be physically <br /> present, where the service is performed. <br /> b. For a customer not engaged in business, if the service does not require the customer to be <br /> physically present: <br /> (i) The customer's residence; or <br /> (ii) If the customer's residence is not known,the customer's billing/mailing address. <br /> c. For a customer engaged in business: <br /> (i) Where the services are ordered from; <br /> (ii) At the customer's billing/mailing address if the location from which the services are ordered <br /> is not known; or <br /> (iii) At the customer's commercial domicile if none of the above are known. <br /> 7. "Individual" means any individual who, under the usual common law rules applicable in determining <br /> the employer-employee relationship, has the status of an employee of that taxpayer. <br /> 85. "Primarily assigned" means the business location of the taxpayer where the individual performs his <br /> or her duties. <br /> 69. "Service-taxable income" or"service income" means gross income of the business subject to tax <br /> under either the service or royalty classification. <br /> 710. "Tax period" means the calendar year during which tax liability is accrued. If taxes are reported by <br /> a taxpayer on a basis more frequent than once per year,taxpayers shall calculate the factors for the <br /> previous calendar year for reporting in the current calendar year and correct the reporting for the <br /> previous year when the factors are calculated for that year, but not later than the end of the first <br /> quarter of the following year. <br /> - .. . • .- <br /> ge-vernment does so. <br /> H. Assignment or apportionment of revenue under this section shall be made in accordance with and <br /> in full compliance with the provisions of the interstate commerce clause of the United States <br /> Constitution where applicable. (Ord. 3304-12 § 2, 2012: Ord. 3042-07 § 3, 2007) <br /> Nom <br /> 2019 ORDINANCE: Business and Occupation Tax Page 27 of 40 <br />