Any taxpayer may, at the taxpayer’s sole option, propose an alternate method to the methods of apportioning the payroll tax set out in the preceding section of this chapter. If, due to the circumstances of the taxpayer’s business, the methods set out in the preceding section result in more of the taxpayer’s payroll being taxed than can reasonably be attributed to the connection of the taxpayer and the employees, commission merchants or commission employees within the local transit district, and if the proposed alternate method does provide for a reasonably accurate proportion of the taxpayer’s payroll to be subject to the tax, the Collector may approve the alternate method and the amount of payroll and self-employment tax owed by the taxpayer shall be the amount determined by the alternate method.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)