09/25/1985 Meeting - Laserfiche WebLink

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'0 a. The property is delivered or shipped to a pur- e chaser within this city regardless of the f.o.b. point or other conditions of the sale; or b. The property is shipped from an office, store, warehouse, factory, or other place of storage in this city and 1. the purchaser is the United States Govern- ment, or 2. the taxpayer is not subject to an income or earnings tax by the city or county of the pur- chaser. (3) Sales, other than sales of tangible personal prop- erty, are in this city if: a. the income-producing activity is performed in this city or b. the income-producing activity is performed both in and outside this city and a greater proportion of the income producing activity is performed in this city than in any other city, based on costs of performance. 3.650 Additional Methods to Determine Extent of Business Activity in thi s City. If the allocation and apportionment provisions of sec- tions 3.634 to ~.648 do not fairly represent the extent of the taxpayer's business activity in this city, the taxpayer may petition for and the depart- ment may permit, ~r the' department may require, in respect to all or any -- part of the taxpayer's business activity, if reasonable: (a) Separate accounting; (b) The exclusion of anyone or more of the factors; (c) Th& inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this city; or (d) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income. 3.652 Allocation of Income of a Public Utility From Business Within and Without the City. (1) If a taxpayer has income from business activity as a public utility which is taxable both within and without this city, the determina- tion of taxable income shall be based upon the business activity within the city, and the department shall have power to permit or require either the segregated method of reporting or the apportionment method of reporting, under rules and regulations adopted by the de~artment, so as fairly and accurately to reflect the taxable income of the business done within the city. (2) The provisions of section 3.652(1) dealing with the apportion- ment of income earned from sources both within and without the city are de- signed to allocate to the city on a fai~ and equitable basis a proportion of such income earned from sources both within and without the city. Any tax- payer may submit an alternative basis of apportionment with respect to his/ e her own income and explain that basis in full in his/her return. If approved by the department that method will be accepted as the basis of allocation. Ordi nance - 11