Ordinance 3705 - Laserfiche WebLink

within and business outside the city, shown and supported by separate accounting records, or (2) if such segregation cannottbe practicably made, by an apportionment to the city of that part of the total value of products, gross proceeds of sales, or gross income of the business derived from business both within and outside the city (a) in the proportion that the cost of doing business within the city bears to the cost of doing business both within and outside of the city, or (b) when the use of such apportionment factor is impractical or inequitable, by a fair and equitable apportionment of such values, proceeds, or income between business within the city and business outside the city upon such basis, comparable in character to that prescribed in (a) above, as shall be agreed upon by the clerk ana the taxpayer after consideration of the facts. Section 3: That Section 8 of Ordinance No. 3292 is hereby amended to read as follows : Section 8: EXEMPTIONS: The provisions of this ordinance shall not apply to : (a) Any person engaging in any business activity where the value of products, gross proceeds of sales or gross income of the business is less than Six Hundred Dollars (S600.00) for a bi-monthly period; Provided, however, that where one person engages in more than one business activity and the combined measures of tax applicable to such businesses equal or exceed Six Hundred Dollars ($600. 00) for a bi-monthly period, no exemption or deduction from the amount of tax is allowed by this pro- vision; Provided, further, that any person claiming exemption under the provisions of this subsection shall be required to file returns as provided herein, even though no tax may be due. (b) All persons subject to occupational tax under pro- visions of Ordinance No. 2711 or exempted from payment of occupational tax under Ordinance No. 2711 by reason of payment of a franchise tax of two per cent upon the gross income or gross earnings of said business, are hereby exempted from a levy of an occupational tax under provisions of this ordinance. All persons subject to tax under Ordinance No. 3272 are exempt from payment of this occupational tax. (c) Any person in respect to insurance business upon which a tax based on gross premiums is paid to the State of Washington: Provided, however, that the provisions of this subsection shall not exempt any person engaging in the business of representing any insurance company, whether as general or local, agent or acting as broker for such companies; And provided, further, that the provisions of this subsection shall not exempt any bond- ing company from tax with respect to gross income derived from the completion of any contract as to which it is a surety, or as to any liability as successor to the liability of the defaulting contractor. (d) Any person in respect to the business of growing or producing for sale upon his own lands or upon land in which he has a present right of possession, any