(a) The taxpayer may petition for and the Administrator may grant approval of, or the Administrator may require, the separate accounting method. If such method is petitioned for, the Administrator may require a statement explaining the manner in which apportionment will be made, in sufficient detail to determine whether the net profits attributable to the City will be apportioned with reasonable accuracy.
(b) Approval to use the separate accounting method must be requested of the Administrator, in writing, within the first ninety days following the beginning of the taxable year or period for which its use is requested.
(Ord. 360. Passed 12-11-93.)