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3.24.070 Multiple activities credit when activities take <br /> place in one or more cities with eligible gross receipt <br /> taxes. <br /> A. Persons who engage in business activities that are within the <br /> purview of two or more subsections of Section 3.24.050 shall be taxable <br /> under each applicable subsection. <br /> B. Notwithstanding anything to the contrary herein, if imposition of the <br /> city's tax would place an undue burden upon interstate commerce or <br /> violate constitutional requirements, a taxpayer shall be allowed a credit <br /> to the extent necessary to preserve the validity of the city's tax, and still <br /> apply the city tax to as much of the taxpayer's activities as may be <br /> subject to the city's taxing authority. <br /> C. To take the credit authorized by this section, a taxpayer must be <br /> able to document that the amount of tax sought to be credited was paid <br /> upon the same gross receipts used in computing the tax against which <br /> the credit is applied. <br /> D. Credit for Persons That Sell in the City Products That They Extract <br /> or Manufacture. Persons taxable under the retailing or wholesaling <br /> classification with respect to selling products in this city shall be allowed <br /> a credit against those taxes for any eligible gross receipts taxes paid (1) <br /> with respect to the manufacturing of the products sold in the city, and (2) <br /> with respect to the extracting of the products, or the ingredients used in <br /> the products, sold in the city. The amount of the credit shall not exceed <br /> the tax liability arising under this chapter with respect to the sale of those <br /> products. <br /> E. Credit for Persons That Manufacture Products in the City Using <br /> Ingredients They Extract. Persons taxable under the manufacturing <br /> classification with respect to manufacturing products in this city shall be <br /> allowed a credit against those taxes for any eligible gross receipts tax <br /> paid with respect to extracting the ingredients of the products <br /> manufactured in the city. The amount of the credit shall not exceed the <br /> tax liability arising under this chapter with respect to the manufacturing of <br /> those products. <br /> F. Credit for Persons That Sell Within the City Products That They <br /> Print, or Publish and Print. Persons taxable under the retailing or <br /> wholesaling classification with respect to selling products in this city shall <br /> be allowed a credit against those taxes for any eligible gross receipts <br /> taxes paid with respect to the printing, or the printing and publishing, of <br /> the products sold within the city. The amount of the credit shall not <br /> exceed the tax liability arising under this chapter with respect to the sale <br /> of those products. <br /> .075 Deductions to prevent multiple taxation of transactions <br /> involving more than one city with an eligible gross receipts <br /> tax. <br /> 1. Amounts subject to an eligible gross receipts tax in another city that <br /> also maintains nexus over the same activity. A taxpayer that is subject <br /> to an eligible gross receipts tax on the same activity in more than one <br /> jurisdiction may be entitled to a deduction as follows: <br /> a. A taxpayer that has paid an eligible gross receipts tax, with respect <br /> to a sale of goods or services, to a jurisdiction in which the goods are <br /> delivered or the services are provided may deduct an amount equal to <br /> the gross receipts used to measure that tax from the measure of the tax <br /> owed to the City. <br /> 18 <br />