§ 30-309. Transfer of revenues to or from other entities.

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It is the intent of this division that an exemption from taxes be provided only for those qualifying businesses on gross receipts of up to $1,000,000.00 received in connection with their operations in an operating year when such exemptions would be available. The transfer of gross receipts or revenue to other business entities to avoid the payment of tax shall result in the

Transfers of revenues earned by other business entities to a qualifying business in an operating year when exemptions are available shall not eligible for an exemption.

( Ord. No. 2015-13(15-O-1078), § 1(Exh. A), 3-11-15 )

                    
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