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2. Notwithstanding the above, a person that is subject to an eligible gross <br /> receipts tax in more than one jurisdiction on the gross income derived from <br /> intangibles such as royalties, trademarks, patents, or goodwill shall assign those <br /> gross receipts to the jurisdiction where the person is domiciled (its headquarters <br /> is located). <br /> 3. A taxpayer that has paid an eligible gross receipts tax on the privilege of <br /> accepting or executing a contract with another city may deduct an amount equal <br /> to the contract price used to measure the tax due to the other city from the <br /> measure of the tax owed to the city. <br /> B. Person Manufacturing Products Within and Without. A person <br /> manufacturing products within the city using products manufactured by the same <br /> person outside the city may deduct from the measure of the manufacturing tax <br /> the value of products manufactured outside the city and included in the measure <br /> of an eligible gross receipts tax paid with respect to manufacturing such <br /> products. (Ord. 2810-04 § 1 (part), 2004) <br /> Is hereby amended to read as follows: <br /> 3.24.075 Deductions to prevent multiple taxation of manufacturing activities <br /> and prior to January 1, 2008, transactions involving more than one city with <br /> an eligible gross receipts tax. <br /> A. Amounts Subject to an Eligible Gross Receipts Tax in Another City That <br /> Also Maintains Nexus Over the Same Activity. For taxes due prior to January 1, <br /> 2008 a taxpayer that is subject to an eligible gross receipts tax on the same <br /> activity in more than one jurisdiction may be entitled to a deduction as follows: <br /> 1. A taxpayer that has paid an eligible gross receipts tax, with respect to a <br /> sale of goods or services, to a jurisdiction in which the goods are delivered or the <br /> services are provided may deduct an amount equal to the gross receipts used to <br /> measure that tax from the measure of the tax owed to the city. <br /> 2. Notwithstanding the above, a person that is subject to an eligible gross <br /> receipts tax in more than one jurisdiction on the gross income derived from <br /> intangibles such as royalties, trademarks, patents, or goodwill shall assign those <br /> gross receipts to the jurisdiction where the person is domiciled (its headquarters <br /> is located). <br /> 3. A taxpayer that has paid an eligible gross receipts tax on the privilege of <br /> accepting or executing a contract with another city may deduct an amount equal <br /> to the contract price used to measure the tax due to the other city from the <br /> measure of the tax owed to the city. <br /> B. Person Manufacturing Products Within and Without. A person <br /> manufacturing products within the city using products manufactured by the same <br /> person outside the city may deduct from the measure of the manufacturing tax <br /> the value of products manufactured outside the city and included in the measure <br /> of an eligible gross receipts tax paid with respect to manufacturing such <br /> products. (Ord. 2810-04 § 1 (part), 2004) <br /> Section 3. There is added to Section 1 of Ordinance 2810-04 (2004) a NEW <br /> SUBSECTION, 3.24.077 which is hereby to read as follows: <br /> 30 <br />