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i <br /> and without the city, or partially within and partially without the <br /> city, and maintaining an office or place of business within the city <br /> and not elsewhere , shall be taxable on the gross income from the <br /> business without regard to the place where the services are rendered; <br /> and such persons having an office or place of business inside the <br /> city and also elsewhere shall, for the purpose of computing tax lia- <br /> bility under this ordinance, aportion to the city that portion of <br /> yhis gross income which is derived from services rendered within the <br /> city. Where such apportionment cannot be made by separate accounting <br /> methads, the taxpayer shall apportion to the city that portion of <br /> his total income which the cost of doing business within the city <br /> years to the total cost of doing business both within and without the <br /> City. <br /> Persons maintaining an office , plant , warehouse or <br /> establish- other business establishment which is partly within and partly out- <br /> ments aside of the city, shall be taxable on the value of products , gross <br /> partly proceeds of sale , or gross income of the business attributable to <br /> within business within the city, ascertained either (1) by a segregation of <br /> and business within and business outside the city, shown and supported <br /> partly by separate accounting records , or (ii) if such segregation cannot <br /> without ' be practicably made , by an apportionment to the city of that part of <br /> the city tthe total value of products, gross proceeds of sales, or gross income <br /> of the busines derived frog:z, business both within and outside the <br /> city (aa) in the proportion that the cost of doing business within <br /> ;; the city bears to the cost of doing business both within and outside <br /> of the city, or (bb) when the lase of such apportionment factor is <br /> impractical or inecuitable, by a fair and equitable apportionment of <br /> such values, proceeds, or income between business within the city____ <br /> and business outside of the city upon such basis , comparable in <br /> character to that prescribed in (aa) above, as shall be agreed upon <br /> by the clerk and the taxpayer after consideration of the facts. <br /> Section 7: SALES -3Y CO ;bIGNEE BAILEE FACTOR OR AUCTIONEER: <br /> Every consignee , bailee, factor or auctioneer having either actual or , <br /> jconstructive possession of tangible personal property, or having <br /> i possession of the documents of title thereto, with power to sell such , <br /> tangible personal property in his or its own name and actually so <br /> selling, shall be deemed the seller of such tangible personal property <br /> 'within the meaning of this ordinance ; and further, the consignor, <br /> bailor, principal or owner shall be deemed a seller of such property <br /> to the consignee , bailee , factor or auctioneer. <br /> The burden shall be upon the taxpayer in every case to <br /> establish the fact that such taxpayer is not engaged in the business <br /> of selling tangible personal property but is acting merely as broker <br /> or agent in promoting sales for a principal; such claim will be <br /> ' allowed only when the taxpayer' s account records are kept in such <br /> manner as the Clerk shall by general regulation provide . <br /> Section $: EXEMPTIONS: The Provisions of this ordinance <br /> exemptions; shall not apply to: <br /> (a) Any person engaging in any business activity <br /> where the value of products, gross proceeds of sales or ;-ross income <br /> of the business is less than Six Hundred ( 600.00) Dollars for a <br /> -6- <br />