Add together the percentages determined in accordance with subsections (a), (b) and (c) of Section 187.04 or such of the aforesaid percentages as are applicable to the particular taxpayer and divide the total so obtained by the number of percentages used in deriving the total in order to obtain the business allocation percentage referred to in Section 187.04.
   A factor is applicable even though it may be allocable entirely in or outside the City.
(Ord. 1981-47. Passed 4-27-81.)