Ordinance 1960-93 - Laserfiche WebLink

has an office or place of business within the city and also elsewhere shall, for the purpose of computing tax liability under this chapter, allocate to the City that portion of the taxpayer's gross income which is derived from services rendered and/or business activity within the city. Where such allocation cannot be made by accounting methods satisfactory to the Audit Manager, the taxpayer shall apportion to the City that portion of the total income which the cost of doing business within the city bears to the total cost of doing business both within and without the city. F. Ancillary Allocation Authority of Audit Manager. To prevent or reduce overlapping municipal taxation, the Audit Manager in his or her discretion is authorized to (1) agree with one or more Washington cities for a joint audit of a taxpayer, and for the reciprocal application of common principles or policies, consistent with the apportionment methods contained within this section; and (2) as part of an inter-city agreement, or in concert with other Washington cities, include or implement reciprocal policies and procedures, consistent with this chapter, to ensure that this City, and the other cities, receive the tax payments each city is due when a taxpayer, who owes tax to this city, has in good faith overpaid municipal taxes measured by the taxpayer's gross proceeds of sales, gross receipts, or gross income, to either city when such overpayments are due to the City of Everett or the other cities. Section 14 : Sales by Consignee, Bailey, Factor or Auctioneer. A. Every consignee, bailey, factor or auctioneer having either actual or constructive possession of tangible personal property, or having possession of the documents of title thereto, with power to sell such tangible personal property in his or its own name and actually so selling, shall be deemed the seller of such tangible personal property within the meaning of this chapter, and further, the consignee, bailer, principal or owner shall be deemed a seller of such property to the consignee, bailey, factor or auctioneer. B. The burden shall be upon the taxpayer in every case to establish the fact that such taxpayer is not engaged in the business of selling tangible personal property but is acting merely as broker or agent in promoting sales for a principal; such claim will be allowed when the taxpayer's account records are kept in such a manner as the City Clerk shall by general regulation provide. 18