(A) Whenever an employee receives compensation for services or activity performed within and without the county, the license fee required under this chapter shall be computed and paid upon the basis of the proportion of compensation earned for services performed within the county.
(B) Whenever the net profit or gain from any trade, occupation or profession is derived from activity or business done both within and without the county, the license fee required under this chapter shall be computed and paid upon the proportion of net profit or gain derived from the activity within the county. In all cases of license fees computed upon the basis of apportionment of compensation or net profit or gain, as herein provided, the apportionment may be shown by sworn statements of the licensee or employer, but shall not be binding upon the county. The apportionment shall be subject to verification and determination by the Administrator or his or her agents or employees through examination and audit of the books and records of the licensee or employer, or both, as required by the Administrator.
(2001 Code, § 110.07) (Ord. passed 6-8-1999)