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• <br /> manufacture, or sale of such products. The City Clerk or <br /> Audit Manager shall prescribe uniform and equitable rules <br /> for the purpose of ascertaining such values. <br /> Section 13 : Engaging in Business Both Within and Without the <br /> City. <br /> A. Persons in Extracting/Manufacturing both within and <br /> without the City. A person, who is subject to tax under <br /> subsections A or B of Section 4 and maintains an office, <br /> plant, warehouse or other business establishment which <br /> engages in business partly within and partly outside of the <br /> city, shall be taxable on the value of products, gross <br /> proceeds of sales, or gross income of the business <br /> attributable to business activity within the city, <br /> ascertained either: <br /> 1. By a fair and equitable formula agreed upon by <br /> the Audit Manager and the taxpayer after a <br /> consideration of the facts; <br /> 2 . By a segregation of business within and <br /> business outside the city, shown and supported by <br /> accounting records satisfactory to the Audit <br /> Manager; or <br /> 3 In the absence thereof, by an apportionment to <br /> the city of that part of the total value of <br /> products, gross proceeds of sales, or gross income <br /> of the business derived from business both within <br /> and outside the city in the proportion that the <br /> cost of doing business within the city bears to <br /> the cost of doing business both within and outside <br /> of the city. <br /> B. Persons in Wholesaling/Retailing both Within and Without <br /> the City. A person who is subject to tax under subsections <br /> C and D of Section 4 and has no office, store or other place <br /> of business within this city, shall allocate to Everett the <br /> gross proceeds of all sales in which the taxpayer's business <br /> activity within Everett is either a determining element in <br /> the transaction or, under the facts and circumstances, a <br /> significant factor in making or holding the market here. <br /> Conversely, a taxpayer, who engages in the business of <br /> making sales at wholesale or retail using an office, store, <br /> or other outlet within the city and maintains no equivalent <br /> facility elsewhere in Washington, may deduct the gross <br /> proceeds of sales, which (1) are used by another Washington <br /> city in levying a license fee or tax measured by gross <br /> receipts and (2) reflect business activity conducted in the <br /> taxing city that is either a determining element in a <br /> transaction or a significant factor in making or holding the <br /> taxpayer's market there. A person, who engages in the <br /> 15 <br />