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<br /> - is directed or controlled is in the city, or <br /> 2. the base of,operations or the place from <br /> which the service is"~irected or controlled is not <br /> in any city in which some "part of the service is <br /> performed, but the recipient's residence is in this <br /> city. <br /> (c) Determination of "sales factor": <br /> (1) The sales factor is a fraction, the numerator of <br /> which is the total sales of the taxpayer in this city during <br /> the tax period, and. the denominator of which is the total <br /> sales of the taxpayer everywhere during the tax period. <br /> (2) Sales of tangible personal property are in this <br /> city if: <br /> a. The property is delivered or shipped to a pur- <br /> chaser within this city regardless of the f.o.b. point <br /> or other conditions of the sale; or <br /> b. The property is shipped from an office, store, <br /> warehouse, factory, or other place of storage in this <br /> city and <br /> 1. the purchaser is the United States Govern- <br /> ment, or <br /> 2. the taxpayer is not subject to an income <br /> or earnings tax by the city or county of the pur- <br /> chaser. <br /> (3) Sales, other than sales of tangible personal prop- <br /> -- erty, are in this ci~y if: <br /> a. the income-producing activity is performed in <br /> this ci ty or <br /> b. the income-producing activity is performed both <br /> in and outside this city and a greater proportion of the <br /> income producing activity is performed in this city than <br /> in any other city, based on costs of performance. <br /> 3.650 Additional Methods to Determine Extent of Business Activity in <br /> this City. If the allocation and apportionment provisions of se~; , <br /> tions 3.634,to 3~648 do not fairly represent the extent of the taxpaye~ls <br /> business activity incthis city, the taxpayer may petition for,and the depart~ ,.':.:'i' <br /> ment may permit, or the department mayrequir"e, in respect to all or any <br /> part of the taxpayer1s business activity, if reasonable: <br /> (a) Separate accounting; <br /> (b) The exclusion of anyone or more of the factors; <br /> (c) The inclusion of one or more additional factors which <br /> will fairly represent the taxpayer1s business activity. in this <br /> ci ty; or <br /> (d) The employment of any other method to effectuate an <br /> equitable allocation and apportionment of the taxpayer's income. <br /> 3.652 Allocation of Income of a Public Utility From Business Within and <br /> e Without the City. <br /> (1) If a taxpayer has income from business activity as a public <br /> utility which is taxable both within and without this city, the determina- <br /> tion of taxable income shall be based upon the business activity within the <br /> Ordi nance - 11 <br />