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b. Notwithstanding the above, a person that is subject to an eligible <br /> gross receipts tax in more than one jurisdiction on the gross income <br /> derived from intangibles such as royalties, trademarks, patents, or <br /> goodwill shall assign those gross receipts to the jurisdiction where the <br /> person is domiciled (its headquarters is located). <br /> c. A taxpayer that has paid an eligible gross receipts tax on the <br /> privilege of accepting or executing a contract with another city may <br /> deduct an amount equal to the contract price used to measure the tax <br /> due to the other city from the measure of the tax owed to the City. <br /> 2. Person Manufacturing Products Within and Without. A person <br /> manufacturing products within the city using products manufactured by <br /> the same person outside the city may deduct from the measure of the <br /> manufacturing tax the value of products manufactured outside the city <br /> and included in the measure of an eligible gross receipts tax paid with <br /> respect to manufacturing such products. <br /> 3.24.076 Assignment of gross income derived from <br /> intangibles. <br /> Gross income derived from the sale of intangibles such as royalties, <br /> trademarks, patents, or goodwill shall be assigned to the jurisdiction <br /> where the person is domiciled (its headquarters is located). <br /> 3.24.080 Engaging in business both within and without <br /> the city. <br /> A person, who is subject to tax under Section 3.24.050(A) or (B) and <br /> maintains an office, plant, warehouse or other business establishment <br /> which engages in business partly within and partly outside of the city, <br /> shall be taxable on the value of products, gross proceeds of sales or <br /> gross income of the business attributable to business activity within the <br /> city, ascertained either: <br /> A. By a fair and equitable formula agreed upon by the finance director <br /> and the taxpayer after a consideration of the facts; <br /> B. By a segregation of business within and business outside the city, <br /> shown and supported by accounting records satisfactory to the director; <br /> or <br /> C. In the absence thereof, by an apportionment to the city of that part <br /> of the total value of products, gross proceeds of sales, or gross income <br /> of the business derived from business both within and outside the city in <br /> the proportion that the cost of doing business within the city bears to the <br /> cost of doing business both within and outside of the city. <br /> 3.24.090 Exemption—Non-profit corporations or Non- <br /> profit organizations. <br /> This chapter shall not apply to non-profit corporations or non-profit <br /> organizations exempt from federal income tax under Section 501(c)(3) of <br /> the Internal Revenue Code, except with respect to retail sales of such <br /> organizations. <br /> 3.24.095 Exemptions. <br /> The provisions of this chapter shall not apply to the following: <br /> A. Non-profit corporations or non-profit organizations. <br /> 19 <br />