Ordinance 2582-02 - Laserfiche WebLink

• that tax from the measure of the tax owed to the City. If a taxpayer has not paid an eligible gross receipts tax to the jurisdiction in which the goods are delivered or the services are provided, but has paid an eligible gross receipts tax with respect to the sale to the jurisdiction in which the customer is located, then the taxpayer may deduct an amount equal to the gross receipts used to measure that tax from the measure of the tax owed to the City. If a taxpayer has not paid an eligible gross receipts tax with respect to a particular activity either to the jurisdiction in which the product was delivered or the service was performed or in which the customer is located, then the Director shall determine based on applicable laws and ordinances, whether a deduction is allowed. (b)Notwithstanding the above, a person that is subject to an eligible gross receipts tax in more than one jurisdiction on the gross income derived from intangibles such as royalties, trademarks,patents, or goodwill may deduct from the measure of the tax on those amounts the gross income used in measuring the eligible gross receipts tax paid to the other jurisdiction where the headquarters is located. If the tax is not paid where the headquarter is located then the Director shall determine, based on applicable laws and ordinances, whether a deduction is allowed. Sales. A taxpayer that has paid an eligible gross receipts tax on the sale to the jurisdiction where the product is delivered may deduct the gross receipts used to measure that tax from the measure of the tax owed to other jurisdictions on the sale. If a taxpayer has not paid such tax to the jurisdiction where the product is delivered, but has paid an eligible gross receipts tax on the sale to the jurisdiction where the customer is located, then it may deduct the gross receipts used to measure that tax from the measure of the tax owed to the jurisdiction in which the taxpayer maintains an office or place of business. If a taxpayer has paid tax neither to the jurisdiction where the product is delivered, nor to the jurisdiction where the customer is located, then the sale shall revert back to the office or place of business that generated the sale. If other factors arise, then entitlement to the deduction shall be determined pursuant to the Director's authority to enter into agreements with other taxing jurisdictions. Service. A taxpayer that has paid an eligible gross receipts tax on services to the jurisdiction where the service is performed may deduct the gross receipts used to measure that tax from the measure of the tax owed to other jurisdictions on that service. If a taxpayer has not paid such tax to the jurisdiction where the service is performed,but has paid an eligible gross receipts tax on the service to the jurisdiction where the customer is located, then it may deduct the gross receipts used to measure that tax from the measure of the tax owed to other jurisdictions. If a taxpayer has paid tax neither to the jurisdiction where the service is performed, nor to the jurisdiction where the customer is located, then the gross income shall revert back to the office or place of business that generated the sale. If other factors arise concerning the assignment of revenue, then entitlement to the deduction shall be determined pursuant to the Director's authority to enter into agreements with other taxing jurisdictions. For both sales and services the order of taxing rights for the cities is the delivery city, first; customer location, second; and business office location, third. 29