Whenever the business activity or occupation of the taxpayer is engaged in or carried on in two or more municipalities of this State, the amount of gross income or gross proceeds of sale taxable by each municipality shall be determined in accordance with such legislative regulations as the Tax Commissioner may prescribe. Any activity engaged in or carried on which is the subject of taxation pursuant to this Article, may be included in the gross income or proceeds of sale taxable to the taxpayer if such activity was directed from the City of Bridgeport or if the taxpayer maintained a principal office in the City of Bridgeport and if such activity is not taxed or taxable by any other municipality in the State. Nothing herein contained shall be construed as permitting the City of Bridgeport to tax gross income or gross proceeds in violation of the Constitution of this State or of the United States or as permitting the City of Bridgeport to tax any activity that has a definite situs outside of its corporate limits.
(Ord. 15-90. Passed 11-13-90.)