(a) In the taxation of income which is subject to this municipal income tax, if the books and records of a taxpayer conducting a business or profession both within or without the boundaries of the Village disclose with reasonable accuracy what a portion of its net profit is attributable to that part of the business or profession conducted within the boundaries of the Village, then only such portion shall be considered as having a taxable situs in the Village for purpose of this tax. In the absence of such reports, net profit from a business or profession conducted both within and without the boundaries of the Village shall be considered as having a taxable situs in the Village for purposes of this tax in the same proportion as the average ratio of:
(1) The average net book value of the real and tangible personal property owned or used by the taxpayer in the business or profession in the Village during the taxable period to the average net book value of all of the real and tangible personal property owned or used by the taxpayer in the business or profession during the same period wherever situated. Real property includes property rented or leased by the taxpayer and the value of such property shall be determined by multiplying the annual rental thereon by eight;
(2) Wages, salaries and other compensation paid during the taxable period to persons employed in the business or profession for services performed in the Village to wages, salaries, and other compensation paid during the same period to persons employed in the business or profession, wherever their services are performed;
(3) Gross receipts of the business or profession from sales made and services performed during the taxable period in the Village to gross receipts of the business or profession during the same period from sales and services wherever made or performed. In the event that the foregoing allocation formula does not produce an equitable result, another basis may, under uniform regulations, be substituted so as to produce such result.
(b) As used in (a) above, "Sales Made in The Village" means:
(1) All sales of tangible personal property which is delivered within the Village regardless of where title passes if shipped or delivered from stock of goods within the Village;
(2) All sales of tangible personal property which is delivered within the Village regardless of where title passes though transported from a point outside the Village if the taxpayer is regularly engaged through its own employees in the solicitation of promotion of sales within the Village and the sales result from such solicitation or promotion; and
(3) All sales of tangible personal property which is shipped from a place within the Village to purchasers outside the Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
(c) At the time a contractor or subcontractor applies for a Building Permit, he or she must supply a Doylestown Tax Identification number to the Building Inspector as evidence of registration with the Village Tax Department.
(d) In determining income subject to taxation, business losses may not be used to offset any income reported on federal form W-2 or form 1099 pursuant to 26 U.S.C. 6051.
(e) If an individual is receiving disability income from a program in which that individual, or any individual of which that individual is a dependent, was the exclusive contributor, said disability income will not be subject to taxation.
(Ord. 88-27. Passed 12-20-88.)