CHAPTER 1707
Determination of Allocation of Tax

1707.01   Method of determination.

1707.02   Sales made in the City of Brook Park.

1707.03   Total apportionment.

1707.04   Rentals.

1707.05   Operating loss - carry forward.

1707.06   Determination of taxable income.

   CROSS REFERENCES

   Sources of income not taxed- see TAX. Ch. 1709 

   Credit for tax paid to another municipality - see TAX. Ch. 1719 

1707.01 METHOD OF DETERMINATION.

   All regulation of the method of determination of the portion of the entire net profits of a taxpayer to be allocated as having been derived within the City shall be established in the rules and regulations under authority of Sections 1723.03 and 1725.01.

(Ord. 4708-1974. Passed 12-3-74.)

1707.02 SALES MADE IN THE CITY OF BROOK PARK.

   All regulation of determination of allocation of tax with reference to sales made in the City shall be established in the rules and regulations under authority of Sections 1723.03 and 1725.01.

(Ord. 4708-1974. Passed 12-3-74.)

1707.03 TOTAL APPORTIONMENT.

   All regulation of the total apportionment percentage shall be established in the rules and regulations under authority of Sections 1723.03 and 1725.01.

(Ord. 4708-1974. Passed 12-3-74; Ord. 9048-2003. Passed 12-16-03.)

1707.04 RENTALS.

   All regulations of the rental income received by a taxpayer shall be established in the rules and regulations under authority of Section 1723.03 and 1725.01 

(Ord. 4708-1974. Passed 12-3-74.)