If the Collector finds that the percentage of any taxpayer’s payroll required to be apportioned to business done in the local transit area remains stable with little variation, the Collector may notify the taxpayer that a fixed percentage has been established and that the percentage does not have to be calculated when each return is filed. If the taxpayer objects within 30 days of receiving the notice, the fixed percentage shall not be put into effect and the percentage shall continue to be determined as before. If the taxpayer does not object, the fixed percentage shall remain in effect until changed by action of the Collector, or changed by the taxpayer as follows: At any time the use of the fixed percentage may be discontinued, at the sole option of the taxpayer, by the taxpayer giving 30 days’ written notice to the Collector. Each taxpayer whose payroll tax is determined by use of a fixed percentage under this section has a continuing duty to notify the Collector immediately of any significant change in conditions which would change the proportion of the payroll reasonably attributable to business done or work done in the local transit district. The Collector may change or discontinue the use of a fixed percentage at any time.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)