§ 3-1.209 LICENSE TAXES; EXEMPTIONS; INTERSTATE COMMERCE; APPORTIONMENT.
   (A)   Every person claiming to be entitled to exemption from payment of any license tax provided for in this chapter on the grounds that the imposition of such tax places an unlawful burden upon his or her right to engage in commerce with foreign nations or among several states or conflicts with the regulation of interstate commerce by the United States shall file an affidavit with the Tax Administrator or his or her designee disclosing the interstate or other character of the business entitling such exemption and containing the following information:
      (1)   The name and the location of the person for whom the orders are to be solicited or secured;
      (2)   The name of the nearest local or state manager, if any, and his or her address;
      (3)   The kind of goods, wares, merchandise, or services to be delivered or performed;
      (4)   The place from which the goods, wares or merchandise are to be shipped or forwarded or the services performed;
      (5)   The method of solicitation or taking orders;
      (6)   The location of any warehouse, factory, or plant within the state;
      (7)   The method of delivery;
      (8)   The name and the location of the residence of the applicant; and
      (9)   Any other facts necessary to establish such claim of exemption.
   (B)   A copy of the order blank, contract form, or other papers used by such person in taking orders shall be attached to the affidavit. If it appears that the applicant is entitled to such exemption, the Tax Administrator or City Manager, as the case may be, shall issue the permit and licenses required by this chapter upon demonstration the applicant is entitled to them, but shall not collect the taxes required by this chapter to the extent the applicant is exempted from them by law.
   (C)   Apportionment. When any person’s activities occurring both within and without the city contribute to the conduct of business taxed under this chapter or a taxpayer otherwise asserts a right based in applicable law to apportion the tax due under this chapter, the tax imposed on his or her activities shall be apportioned in a manner that is fairly calculated to determine the amount of gross receipts or the portion of a flat tax derived from or attributable to engaging in business in the city and fairly apportioned to his or her benefits from or burdens on the services of the city. The apportionment may be made on the basis of payroll, value and situs of tangible property; total business expenses; or by reference to any of these or other factors; or by another method of apportionment that will fairly determine the amount of gross receipts derived from or attributable to engaging in business in the city proposed by the taxpayer and approved by the Tax Administrator or, in the absence of a proposal by the taxpayer, as the Tax Administrator may reasonably determine.
(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14)