Laserfiche WebLink
D. Allocation Principles--Property Maintenance Services. <br /> The following principles apply in measuring the amount of <br /> tax due from persons who are engaged in the business of <br /> providing building maintenance, grounds maintenance, <br /> security guarding, and other like continuous maintenance <br /> services, which consist almost entirely of labor or services <br /> performed on the premises served, itself: <br /> 1. If the taxpayer maintains no office or place of <br /> business within Everett, the tax shall be measured <br /> by the gross income of the business derived from <br /> services performed on property located within <br /> Everett; <br /> 2 . If the taxpayer maintains an office or place of <br /> business within Everett, and none elsewhere, the <br /> tax shall be measured by the gross income of the <br /> business from services, both within Everett and <br /> elsewhere, less a deduction for the taxpayer's <br /> gross income derived from services performed on <br /> property within another city, which levies a tax <br /> on gross receipts and considers that income in <br /> calculating the amount of business and occupation <br /> taxes due there; and <br /> 3 . If the taxpayer maintains an office or place of <br /> business within Everett and another office or <br /> place of business elsewhere in the State of <br /> Washington, the tax shall be measured by that <br /> portion of the taxpayer's gross income which <br /> reflects services rendered from or through the <br /> taxpayer's business location(s) within Everett <br /> (including business activity performed on premises <br /> within Everett) less the deduction authorized in <br /> subsection (2) above for services performed from <br /> the taxpayer's office or place of business in <br /> Everett on property outside the city. Where such <br /> an allocation cannot be made by accounting methods <br /> satisfactory to the Audit Manager, the taxpayer <br /> shall apportion to Everett that portion of his or <br /> her total income which the cost of doing business <br /> within Everett bears to the total cost of doing <br /> business both within and without Everett. <br /> E. Persons Rendering Services Both Within and Without the <br /> City. Unless subsections C or D above apply, a person who <br /> is subject to tax under subsection E of Section 4 and <br /> engages in the business of rendering services both within <br /> and without the city, and maintains an office or place of <br /> business within the city and not elsewhere, shall be taxable <br /> on the gross income from the business without regard to the <br /> place where the services are rendered; and such a person who <br /> 17 <br />