Add together the percentages determined in accordance with Section 191.0701(a), 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 191.0701.
A factor is applicable even though it may be allocable entirely within or without the City.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)