§ 30-80. Allocation of gross receipts of business with multiple intrastate or interstate locations.

(a)

For those businesses that have multiple locations inside and outside of the city where the gross receipts can be allocated to each location, the gross receipts used to determine the business tax assessed will be those gross receipts attributed to each city location. Where the dollar amount of gross receipts attributed locally cannot be determined in those businesses with multiple locations, the total gross receipts will be divided by the total number of locations in the city and elsewhere and allotted to those locations. Upon request, the business or practitioner with a location or office situated in more than one jurisdiction shall provide to the city the following:

(1)

Financial information necessary to allocate the gross receipts of the business or practitioner; and

(2)

Information relating to the allocation of the business's or practitioner's gross receipts by other local governments.

(b)

Where the business has locations outside of the city and taxation is levied in accordance with a criteria other than gross receipts by the other local governments, the city shall not assess more than the allotted share of gross receipts for the location within the city.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)