(a) When the entire net profit of a business subject to the tax is not derived from business activities exclusively within the City, the portion of the entire net profit, earned as a result of work done, services rendered or other business activity conducted in the City, shall be determined at the election of the taxpayer under either Section 880.13(a), 880.14(a) to (e) or 880.14(f).
(b) The fact that a person fills orders by shipment to an out-of-City destination, when such person has no regularly maintained and established out-of-City location and engages in no out-of-City business activity, does not entitle such person to apportion part of his net profit as being earned as a result of work done, services rendered or other business activity conducted out of the City.
(c) The mere solicitation of orders by telephone or by catalogs or other mailed matter, from a location within the City for shipment to an out-of-City destination, does not of itself constitute out-of-City activity: The solicitation of orders for or on behalf of a person by an independent contractor does not constitute business activity by the person.
(Ord. 360. Passed 12-11-93.)